Fillable Form Sw-100 - Solid Waste Management Fee Return (Page 2 of 2) in pdf

Line by Line Instructions

General Information

Line 1 - In each column, enter the number of solid waste

Indiana Code 13-20-22-1 imposes a fee on the disposal or incinera-

deliveries made by passenger vehicle(s) having a registered gross

tion of solid waste in a ﬁ nal disposal facility in Indiana. The solid

vehicle weight of nine thousand (9,000) pounds or less.

waste disposal fee is ﬁ fty cents ($ .50) per ton for solid waste de-

livered in a motor vehicle having a registered gross vehicle weight

Line 2 - In each column, enter the total tons of solid waste delivered

greater than nine thousand (9,000) pounds. The solid waste

to your facility as WEIGHED on an accurate and suitable scale.

disposal fee is ﬁ fty cents ($ .50) for each load delivered in a pas-

senger vehicle or a vehicle having a registered gross weight of nine

Line 3 - In each column, enter the total tons of COMPACTED solid

thousand (9,000) pounds or less.

waste delivered to your facility as determined by using the calcula-

tion of three and three-tenths (3.3) compacted cubic yards equals

If suitable scales are not available at facilities which receive, on the

one (1) ton.

average, less than two hundred (200) tons of solid waste each day,

the owner or operator of the facility may determine the weight of

Line 4 - In each column, enter the number of tons of UNCOMPACT-

the solid waste by conversion from the volume of solid waste. The

ED solid waste delivered to your facility as determined by using the

following conversion factors apply:

calculation of six (6) uncompacted cubic yards equals one (1) ton.

Three and three-tenths (3.3) cubic yards of compacted

Line 5 - Total. In each column, add the ﬁ gures from Lines 1, 2, 3

solid waste equals one (1) ton of solid waste.

and 4 and enter the total.

Six (6) cubic yards of uncompacted solid waste equals one

(1) ton of solid waste.

Line 6 - Total Fees Due. In each column multiply the ﬁ gure on Line

5 by ﬁ fty cents ($ .50) and enter each result.

Each solid waste disposal facility must indicate the amount of solid

waste delivered to the facility from both Indiana and out-of-state

Line 7 - Collection Deduction. If return and payment are sub-

origins. Indiana generated and out-of-state generated solid waste

mitted by the due date, multiply each column on Line 6 by .01 and

must be identiﬁ ed in separate columns on Form SW-100, Solid Waste

enter each result.

Management Fee Return. Each solid waste disposal facility is re-

quired to maintain proof of the origin of Indiana generated solid waste.

Line 8 - Adjusted Fees Due. In each column, subtract Line 7 from

Line 6 and enter each result.

The owner or operator of a ﬁ nal solid waste disposal facility is re-

sponsible for collecting the solid waste disposal fees from persons

Line 9 - Penalty. If the return and/or payment are submitted after

delivering solid waste to that facility. This fee should be stated

the due date, penalty must be calculated. Penalty is ten percent

separately on the bill, invoice or log book.

(10%) of the total fees due (Line 6) or ﬁ ve dollars ($5.00), whichever

is greater.

Each month the owner or operator must ﬁ le a monthly report indicat-

ing all solid waste received during the month and must remit the fees

Line 10 - Interest. If the return and/or payment are submitted after

collected. Form SW-100, Solid Waste Management Fee Return,

the due date, interest must be calculated. Contact the Department

must be ﬁ led each month within ten (10) days after the last day

for the current interest rate at (317) 615-2544.

of the month being reported.

Line 11 - Adjustment. If an adjustment is made on a return, a written

Each owner or operator may deduct and retain one percent (1%)

explanation must be attached or the adjustment will be disallowed.

of the fees collected as compensation for collecting and remitting

the fees on a timely basis. If a return and /or payment is submitted

Line 12 - Adjusted Fees Due. In each column, add Lines 8, 9, 10

after the due date, the collection deduction will be disallowed and

and plus/minus Line 11.

penalty and interest will be assessed.

Line 13 - Net Fees Due. Add together both columns on Line 12

The owner or operator of all solid waste facilities in Indiana must

and enter the result. This is the total amount to be remitted to the

maintain books and records to substantiate all reported ﬁ gures. Re-

Department.

cords must be maintained for a period of three years plus the current

year and must be made available to the Department upon request.

Returns and payments are due each month by the tenth day of

the month immediately following the month being reported.

Instructions for completing form SW-100

If the due date falls on a Saturday, Sunday, national or statewide

legal holiday, the due date will be the next day that is not a Saturday,

In the space provided, enter the period for which the report is being

Sunday or holiday.

ﬁ led. Provide all facility information as requested on the top portion

of the form. Enter the facility federal identiﬁ cation number or social

This form must contain an original signature on the signature line.

security number. In the space entitled “IDEM Permit Number”, enter

The title of the person signing the form and the date that the form is

the permit number issued to the facility by the Indiana Department

signed must be entered.

of Environmental Management.

If you have any questions pertaining to this form, contact the De-

partment at the address on the front of the SW-100 Form or call the

Department at

(317) 615-2544.

Form Sw-100 - Solid Waste Management Fee Return Page 2

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