78.5. The operator of a site referred to in section 78.1 and situated in the territory of the municipality must declare to the municipality, at the intervals and in the manner prescribed by municipal by-law,(1) whether the substances from the site on which duties are payable under section 78.2 are likely to be transported on municipal public roads during the period covered by the declaration;
(2) the quantity of substances on which duties are payable under section 78.2, expressed in metric tons or cubic metres, transported outside the site during the period covered by the declaration.
If the declaration referred to in subparagraph 1 of the first paragraph establishes that, during the period it covers, none of those substances is likely to be transported on municipal public roads, the declaration must be made under oath and include reasons. The person making the declaration is then exempted from any duties for the period covered by the declaration.
However, an operator may not be exempted on the ground that the substances are transported outside the operator’s site, without using municipal public roads, towards a distribution, storage or processing site if that site is neither a quarry nor a sandpit and its operation is likely to entail the transportation on municipal public roads of all or some of the substances, whether or not they are processed on the site. This paragraph does not apply where the substances are transported to the site for processing in an immovable that is part of a unit of assessment listed under the heading “2-3-INDUSTRIES MANUFACTURIÈRES”, but not the headings “3650 Industrie du béton préparé” and “3791 Industrie de la fabrication de béton bitumineux” mentioned in the third paragraph of section 78.2.
2008, c. 18, s. 66; 2009, c. 26, s. 42.