(a) The owner or operator of a hazardous waste facility or an owner or operator who modifies an existing hazardous waste facility constructed and operated pursuant to this chapter shall pay an assessment pursuant to subsection (b) of this section or shall pay the costs of the incentives negotiated pursuant to subsection (c) of this section, provided the total amount paid shall not be more than the amount established in subsection (b) of this section. The legislative body of the municipality shall elect between payment of the assessment or the negotiated incentives prior to the commencement of negotiations. Any costs or assessments for a modification to a hazardous waste facility shall be based on the volume of waste or the gross receipts that the council determines are attributable to such modification.
(b) If the legislative body of the municipality chooses to have payments made to the municipality in accordance with this subsection, within thirty days following the end of each calendar quarter, the owner or operator of a hazardous waste disposal facility shall report to the chief elected official of the municipality in which such facility is located and to the commissioner on a form furnished by said commissioner, the number of gallons or cubic yards of hazardous waste received by such facility in such calendar quarter, and the gross receipts of such facility in such calendar quarter. The owner or operator shall remit to the municipality, with such form (1) payment in an amount equal to five cents per gallon or three dollars and fifty cents per cubic yard for each gallon or cubic yard of hazardous waste received in such quarter or (2) payment in an amount determined in accordance with the following table at the percentage applicable to each level of quarterly gross receipts, whichever is greater: