(A) Beginning July 1, 1995, an environmental surcharge is assessed on the privilege of producing in, importing into, or causing to be imported into the State perchloroethylene (tetrachloroethylene) and Stoddard solvent. A surcharge of ten dollars per gallon on perchloroethylene and two dollars per gallon on Stoddard solvent is levied on each gallon to be used for drycleaning purposes when first imported into or produced in the State. A drycleaning facility not subject to this article pursuant to Section 44-56-485 may request a statement of nonparticipation from the department so as to demonstrate its status under this article and its exemption from the surcharge provided for in this subsection.
(B) A person producing in, importing into, or causing to be imported into this State perchloroethylene and Stoddard solvent for sale, use, or otherwise must register with the Department of Revenue and become licensed for the purposes of remitting the surcharge pursuant to this section. The person must register as a producer or importer of perchloroethylene or Stoddard solvent. Persons operating at more than one location only are required to have a single registration. The fee for registration is thirty dollars. Failure to timely register is a misdemeanor and, upon conviction, the person must be fined up to one thousand dollars or imprisoned up to thirty days.
(C) The surcharge imposed by this section is due on the first day of the month succeeding the month of production, importation, or removal from a storage facility and must be paid on or before the twentieth day of the month. The surcharge must be reported on forms and in the manner prescribed by the Department of Revenue by regulation.
(D) An owner, operator, or person subject to the surcharge under this section or a person who sells surcharge-paid perchloroethylene or Stoddard solvent, other than a retail dealer, must separately state the amount of the surcharge paid on a charge ticket, sales slip, invoice, or other tangible evidence of the sale or must certify on the sales document that the surcharge required pursuant to this section has been paid.
(E) All perchloroethylene and Stoddard solvent to be used for drycleaning purposes which are imported, produced, or sold in this State are presumed to be subject to the surcharge imposed by this section. An owner, operator, or person, except the final retail consumer, who has purchased perchloroethylene or Stoddard solvent for use in drycleaning for sale, use, consumption, or distribution in this State must document that the surcharge imposed by this section has been paid or must pay the surcharge directly to the Department of Revenue in accordance with subsection (C).
(F) The surcharge imposed by this section must be remitted to the Department of Revenue. The payment must be accompanied by the forms as the Department of Revenue prescribes. The proceeds of the surcharge, after deducting the administrative costs incurred by the Department of Revenue in administering, auditing, collecting, distributing, and enforcing the surcharge, must be remitted by the Department of Revenue to the State Treasurer to be credited to the Drycleaning Facility Restoration Trust Fund and must be used as provided in Section 44-56-420. For the purposes of this section, the proceeds of the surcharge include all funds collected and received by the Department of Revenue, including interest and penalties on delinquent surcharges.
(G) The Department of Revenue shall administer, collect, and enforce the surcharge authorized under this section pursuant to the same procedures used in the administration, collection, and enforcement of the general state sales tax imposed under Title 12 except as provided in this section. Provisions of Title 12 regarding the department's authority to audit and make assessments, the keeping of books and records, and interest and penalties on delinquent taxes apply. The surcharge may not be included in the computation of estimated taxes nor does the dealer's credit for collecting taxes or fees apply to the surcharge.
(H) The Department of Revenue shall retain funds for the incremental cost to administer the program. The Department of Revenue may promulgate regulations and may prescribe and publish forms as may be necessary to effectuate the purposes of this section.
(I) The Department of Revenue may establish audit procedures and assess delinquent surcharges.
(J) Perchloroethylene and Stoddard solvent used for drycleaning exported from the first storage facility at which it is held in this State by the producer or importer is exempt from the surcharge pursuant to this section. Anyone exporting perchloroethylene or Stoddard solvent on which the surcharge has been paid may apply for a refund or credit. The Department of Revenue may require information as it considers necessary in order to approve the refund or credit.
(K) The Department of Revenue may authorize:
(1) a quarterly return and payment when the surcharge remitted by the licensee for the preceding quarter did not exceed one hundred dollars;
(2) a semiannual return and payment when the surcharge remitted by the licensee for the preceding six months did not exceed two hundred dollars;
(3) an annual return and payment when the surcharge remitted by the licensee for the preceding twelve months did not exceed four hundred dollars.