On October 15, 1991, the Carson City Council adopted Ordinance No. 91-956 in response to the "California Integrated Waste Management Act of 1989" or AB939.
Said ordinance prohibits any person other than the exclusive franchisee from collecting or disposing of solid waste within the city unless otherwise expressly allowed.
In addition to regulating the collection of solid waste from commercial/industrial and residential premises, the ordinance also set a "Gross Receipts Fee" (2% of gross receipts from collection of solid waste within the City of Carson). The 2% gross receipts fee is due and payable on the first day of each quarter following the end of each calendar quarter; in order to assist the taxpayer in timely filing of their tax payment, the reporting periods for each calendar quarter has been adjusted as follows:
| Tax Period |
Reporting Periods |
Payment Due Date |
| 1st Quarter |
December 1 thru February 28/29 |
April 1 |
| 2nd Quarter |
March 1 thru May 31 |
July 1 |
| 3rd Quarter |
June 1 thru August 31 |
October 1 |
| 4th Quarter |
September thru November 31 |
January 1 |
Please note that a twenty-five (25%) percent penalty will be assessed if payment is not received within seven calendar days following its due date.
You should be aware that the city strictly enforces the "Solid Waste Ordinance". Violation of Section 5220 of the CMC is a misdemeanor and conviction could result in a penalty of six (6) months in jail or a $1,000 fine, or both.
Please select below for more information and/or the Trash & Solid Waste Collection/Gross Receipts Fee form for completion.
If you have further questions regarding the requirements, please contact the Revenue Division staff at
(310) 952-1748.