Form Wv/swa-2 - Solid Waste Return Page 2
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1
2Instructions for Completing Lines 1 through 17
Type of Waste
Check types of waste in the block.
Item B
Enter measurement method.
Line 1
Enter on this line, the total waste disposed of during the month, do not include waste disposals from
commercial recyclers. Instead, use line 8. Fraction of a ton for each load should be reported as a fraction
and not rounded up to the next highest whole ton.
Line 2
Enter on this line, the total exclusive disposals. This exemption must be approved by the Division of
Environmental Protection.
Line 3
Enter on this line, waste reused or recycled. This exemption must be approved by the Division of
Environmental Protection.
Line 4
Enter on this line, residential disposals for Residential free days only. Residential free days must be
approved by the Division of Environmental Protection.
Line 5
Enter on this line, the figure resulting from subtracting lines 2, 3, and 4 from line 1.
Line 7
Enter on this line, waste assessment fee for other than commercial recyclers, multiply line 5 by line 6.
Line 8
Enter total waste disposed of during the month from commercial recyclers.*
Line 10
Enter on this line, waste assessment fee for commercial recyclers. (multiply line 8 by line 9).
Line 11
Enter balance tax due. (Add line 7 [columns a, and b] and line 10 [column a]).
Line 12
Enter on this line, amount deposited in closure escrow account pursuant to Public Service Commission.
Order not to exceed $3.50 per ton reported on line 5.
Line 13
The annual interest rate will never be less than 9.5 percent. For the current interest rate, contact Taxpayer
Services Division (304) 344-2068, or toll free within West Virginia 1-800-422-2075.
Line 14
The rate for late filing is 5 percent per month or any part of a month. The rate for late payment of tax is
one half of one percent per month or any part of a month. The maximum under either penalty is 25%,
the maximum under both penalties is 50% of the tax due.
Line 15
TOTAL AMOUNT DUE -- Line 11 minus 12 plus 13 and 14.
Line 16
Enter payments previously made for the period covered by this return (Applies to Amended Returns only).
Line 17
Enter amount overpaid from previous return, Line 15 minus Line 16 (Applies to Amended Returns only).
MAKE CHECK PAYABLE TO WV STATE TAX DEPARTMENT
PLEASE MAKE A PHOTOCOPY OF YOUR COMPLETED RETURN BEFORE MAILING IT IN THE ENVELOPE PROVIDED
*"Commercial Recycler" means any person, corporation or business entity whose operation involves the mechanical separation of
materials for the purpose of reselling or recycling at least seventy percent by weight of the materials coming into the commercial recycling
facility. In order to be considered a commercial recycler, a person must obtain a permit from the Division of Environmental Protection.
A copy of the permit must be furnished to the landfill operator.
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