The system of accounting herein described shall be used by all California special districts engaged in waste-water or solid waste disposal, which either:
Districts normally involved in waste disposal are sanitary, sanitation, sewer, garbage disposal, etc. It is frequently the primary activity of county water, community services and public utility districts.
Districts having neither service charges nor operating expenses of $50,000 may, at their option, use either the system herein described or the system described in "Article 9. Other Districts." Once a district uses the Waste Disposal System, whether by requirement or by choice, it may not later change to another system.
If the principal activity of the district is an activity other than waste disposal, but the waste disposal phase requires use of this system, the operating accounts, only, are required.
Cal. Code Regs. Tit. 2, § 1101.1
Note: Authority cited for Art. 8: Sections 30200 and 35891, Government Code.