Pub. 18 2019-2020 Issue 3

N E W J E R S E Y C O A L I T I O N O F A U T O M O T I V E R E T A I L E R S 15 new jersey auto retailer W W W . N J C A R . O R G Complying with these standards before a violation occurs may require some effort and expense; however, in many cases this effort is minimal ( e.g., making sure grinders have safety guards, not blocking exit routes and having exit signage, having working eyewashes and providing safety eyewear, and making sure fire extinguishers and eyewashes are present, inspected, and not blocked ) . Solid Waste Disposal And Tracking Requirements There are several waste items ( e.g., battery cores, waste tires, used oil filters, airbags, and wastewater from floor cleaning or car washes ) generated at dealerships that are picked up for disposal by various companies. These wastes are not hazardous waste, so they are not tracked by NJDEP hazardous waste manifests; however, the dealership is still responsible for these wastes to be disposed of/recycled in accordance with Federal, State, and local regulatory requirements. Based on previous project history, there is the potential for the dealership to be held responsible for their cleanup in illegal dumping cases. Accordingly, the best practice is to obtain a writ- ten acknowledgment from each disposal company that sets forth every facility where these wastes are disposed of or recycled and certify that the wastes are being disposed of in accordance with Federal, State and local regulatory requirements. NJDEP Requires Permit and Annual Cleaning to Operate A Used Oil Heater It should be noted that any facility utilizing used oil heaters with a combined gross heat input less than, or equal to, 500,000 BTUs per hour are regulated by the NJDEP. Following are some of the NJDEP criteria used oil space heaters must meet. 1. Must be registered with the NJDEP before use. 2. The used oil space heater(s) can only burn the following substances: used crankcase oil, used transmission fluid, used power steering fluid and used brake fluid as well as Number 1 and Number 2 commercial fuel oils. ENVIRONMENTAL  continued on page 16 V O Y N OW B A Y A R D W H Y T E A N D C OM PA N Y , L L P C E R T I F I E D P U B L I C A C C O U N T A N T S V O Y N OW B A Y A R D W H Y T E A N D C OM PA N Y , L L P C E R T I F I E D P U B L I C A C C O U N T A N T S The Northbrook Corporate Center • 1210 Northbrook Dr., Suite 140, Trevose PA 19053 Contact Hugh Whyte, Randall E. Franzen or Kenneth Mann: Financial Reporting & Projections/Forecasts Lifo Inventory Applications n Tax & Estate Planning Cash Management & Budgeting n Performance Evaluation Cost Analysis n Buy/Sell Agreements & Succession Planning Mergers & Acquisition s n Internal Control Design 215-355-8000 n voynowbayard.com Accountants & Management Advisors to the Auto Industry since 1954 O N B R D E N Y , L I I E T A , o e n . r z o e n t M n: j ti / t t t l i l ti i l i t l i 0 n co ntants & agement isors e to Industry ce 1954