/2.

By-laws the use of special charges for residential pick-up. Varying methods
of charging were used, some municipalities leaving the charge as a separate
item on the Tax Bill and some billing the charge along with the Water and
Sewer billing. Out of the remaining Municipal By-laws reviewed, only two
By-laws indicated that the garbage collection function was financed entirely
by the General Mill Rate levy and the remaining municipalities reviewed
indicated that they finance the Basic Residential collection out of Mill Rate
taxes and have special charges for’ extra residential pick-up and for commercial

garbage collection. The use of special charges, therefore, is fairly widespread,

Application of Special Charges in Our Case

When the Finance Committee reviewed the problem, in our particular case, the
use of special charges appeared to be a logical solution. We were faced with

two problems, one, many taxpayers within the City were not receiving the benefit

of garbage collection and were, in fact, looking after their own #arbage

collection and disposal costs. This resulted in double taxation in effect

as ‘they were indirectly paying for the garbage collection within the City
through General Mill Rate and were having to pay their own Contractor to handle
their own garbage probiem, The second problem was that in Many cases, commercial
and industrial taxpayers were receiving a service that was costing the City

far in excess of what these owners were paying in their annual taxes,

The recommendation to levy special charges, therefore, solved the first problem
in that if the service was designed to provide a minimum collection of three
Cans per week and the cost of this service was collected by way of a special
charge,then the taxpayers that were benefitting from this service would be
paying for the service received. Those Properties that were not receiving

the service, e.g. the condominiums, all of the vacant land within the City, the
C.P.R., etc. would continue to look after their own garbage disposal needs

at their own expense. The second problem noted above could only be resolved

by either removing the services from the commercial users that were costing
excessive amounts or by expanding the garbage service to include container collection
facilities and to establish special charges to finance this expanded service.

The solution to either problem appears to require the use of special charges.

The impact of the whole tax appears to be as follows:
Alderman Ranger quite accurately calculated the contribution from commercial

and industrial properties at approximately $30,000.00 per year. Bear in mind

that this $30,000.00 is being raised by some properties that are not receiving