NC0046728_Tax Certification_20240205

DIVISIONO WATER ESO JR E TCN:
APPLICAON FOR TAX CERTIFICATION
This application is to be used only for waste treatment systems and equipment Rev.
under the authority of the NC Division of Water Resources (DWR) 01/29/2016
DIRECTIONS:Complete and mail signed copies of the application form and all supporting information to both: 1)the County Tax Administrator for the County in which the facility is located(one copy)
AND 2)to the NC Division of Water Resources,Surface Water Protection Section, 1617 Mail Service Center,Raleigh,NC 27699-1617(two copies). Type or print in blue or black ink. A separate
application package is required for each facility where property proposed for tax certification is located.
THIS APPLICATION WILL NOT BE PROCESSED WITHOUT COMPLETE AND ACCURATE INFORMATION. If you have any questions regarding this application,please call the local tax office or the
NC Division of Water Resources at 919/807-6300 or their web site at https://ox.deq.prod.nc.gov/about/divisions/water-resources/water-resources-permits/wastewater-branch/npdes-wastewater/tax-
certification for more specific contact information.
Please Note:
a)Tax Certifications will only be processed for facilities under the authority of the DWR and only if the DWR has found that the described property:
1. Has been or will be constructed or installed;
2.Complies with or that plans therefore which have been submitted to the DWR indicate that it will comply with the requirements of the Environmental Management Commission;
3. Is being effectively operated or will,when completed,be required to operate in accordance with the terms and conditions of the permit,certificate of approval,or other document of approval
issued by the DWR;and
4. Has or,when completed,will have as its PRIMARY rather than incidental purpose the reduction of water pollution;
5.Is being used exclusively(100%)for waste treatment.
b)If approved,the Tax Certification issued will incorporate all requested assets at the facility that meet the criteria for Tax Certification by DWR. Therefore this application must include any new assets
for which Tax Certification is being requested,as well as any assets previously receiving Tax Certification from DWR for which Tax Certification is still needed.
A.Applicant(Applicant is the owner of,and taxpayer for,the property described in this application for tax certification.)
Name of Applicant: Name of Facility:
NIAGARA BOTTLING, LLC NIAGARA BOTTLING, LLC
Address of Applicant.if different from facility where property located: Physical Address of Facility where property located(no P.O. Box):
1440 BRIDGEGATE DR DIAMOND BAR, CA 91765 178 MOORESVILLE BLVD MOORESVILLE, NC 28115
(address) (city) (zip) (street address) (city) (zip)
Business Relationship of Applicant to facility where property located: IREDELL
County where property located:
Name of Contact Person at Facility where property located:
DUSTIN HENIS
Does the Applicant hold any NC Division of Water Resources Permits?
®Yes / ❑ No Title:SENIOR PLANT DIRECTOR Phone Number: [phone]
If yes,please list 0018—SEE ATTACHED PERMIT
Permit No(s):
If approved,will this be the first Tax Certification issued for this Facility? If no,attach any previously issued SEE ATTACHED
El Yes / ® No tax certifications
B.Complete this Section only if the Operator/User of the facility and equipment is different from the Owner of the facility.
Name of Operator/User:
Operator/User Address:
(address) (city) (zip)
Operator/User Contact Name:
Relationship between Operator/User of facility and equipment and applicant:
***ATTACH A PROCESS SCHEMATIC TO YOUR APPLICATION The number of each item for which Tax Certification is being requested must be shown on the schematic*** Application continues on
Next page

DIVISION OF WATER RESOURCES TAX CERTIFICATION & EXEMPTION APPLICATION PAGE 2
Waste Treatment Systems& Equipment: Waste treatment systems&equipment must be used exclusively for the abatement of water pollution Rev.09/012013
racsisR*i Was asset listed in Asset Number. %of time item is Is this asset
rrirnisaafr Oise Year of Original Historical
Description of Waste Treatment Systems or Equipment the permit(Yes/No) Vehicle Identification How is this equipment used for pollution abatement? used for pollution replacing a prior
( Acquisition Cost'
Number(VIN) abatement asset?
9 _
•
e
g
a
s!
no
12
13,`
14
Attach additional pages if necessary
•If the asset is listed in the DWO permit,the description must be identical as listed on the current permit.If the asset is not specifically listed in the DWO permit,the applicant must attach detailed information as to why the asset should qualify for Tax Certification.
When certifying systems or equipment,DENR is not certifying the cost of the equipment or the year of acquisition.
Facilities: To qualify for tax certification,the building or section of building being applied for,must be used exclusively for water pollution prevention. A sketch of the building,square footage along with details
as to how the building is used for water pollution prevention,is required.
Land: To qualify for tax certification,the land must be used exclusively for water pollution prevention. A schematic diagram of the facility detailing the land being applied for is required. The amount of land
(acreage)is required and how this land is being used to prevent water pollution. For wastewater treatment and irrigation system list separately the acreage used for actual treatment from the acreage required by
the facility's water quality permit for buffers and setbacks.
SIGNATURE:
I hereby certify that the above equipment,facilities and/or land are used for the purpose stated,and that the information presented in this application is accurate. Furthermore,I certify that any portable or mobile
equipment listed on this application will be used exclusively in the state of North Carolina.
Applicant
Signature: Title: DIRECTOR OF TAX- INDIRECT Date: 01/30/2024
(print name also)
NOTICE: The penalty for false statement,representation or certification Of: NIAGARA BOTTLING LLC
herein includes imprisonment and/or the assessment of civil penalties. (Name of Applicant Business Entity) TC-vw

Town of Mooresville, RRWWTP
Control Authority andlor Municipality
PE r':
Industrial User Pretreatment Permit(IUP)
To Discharge Wastewater Under the
Industrial Pretreatment Program
0018 N/A
IUP Number 40 CFR Category(if Applicable)
applicable
compliance with the provisions of North Carolina General Statute 143 215.1, any
federal categorical pretreatment regulations, all other lawful standards and regulations
promulgated and adopted by the North Carolina Environmental Management Commission, and
the Control Authority and/or Municipality Sewer Use Ordinance. The following Industry
hereafter referred to by name or as the permittee:
Industry name,permitter):
Niagara Bottling LLC
Facility Located at Shoot Address
178 Mooresville Parkway
City
Mooresville
Stale,Zip
North Carolina, 28115
Is hereby authorized to discharge wastewater from the facility located at the above listed address
into the sanitary sewer collection system and the wastewater treatment facility of the Control
Authority and/or Municipality listed below:
IUP Control Authority anVor Municipality WWTP Warne:
Rocky River Wastewater Treatment Plant
NPDES fhonber.
NC0046728
WWTP Address:
369 Johnson Dairy Road
City,Stale,Zip
Mooresville,North Carolina,28115
In accordance with effluent limitations, monitoring requirements and all other conditions set
forth in Parts I,II,and III of this Industrial User Pretreatment Permit(IUP).
Effective dale, this permit and the authorization to diochargo shall become
affective at midnight on this date:
November 15 , 2015
Expiration date,this permit and tho authorization to discharge shntl expire at
midnight on this date:
December 31 , 2016
Dale signed Environmental Compliance Supervisor
Jamie Levis
Data signed Environmental Compliance Officer
Eric Brackett

Industrial User Pretreatme.rt Permit (IUP)
PART I
Specific Conditions
IUP, PART I, OUTLINE:
A.) IUP Basic Information
B.) RIP Modification History
C.) Authorization Statement
D.) Description of Discharges
E.) Schematic and Monitoring Locations
F.) Effluent Limits&Monitoring Requirements
G.) Definitions and Limit Page(s) notes
A. IUP Basic Information:
1 Receiving Control Authority&WWTP name: POTW NPDES I/
Rocky River Wastewater Treatment Plant NC0046728
IUP Name: [UP Number:
Niagara Bottling LLC 0018
IUP Effective date: Pipe Numbers,list all regulated pipes:
November 15 , 2015 001
[UP Expiration date: IUP 40 CFR tf(if applicable),or N/A:
December 31 2016 N/A
2

Industrial User Pretreatment Permit (IUP)
PART I
Specific Conditions
B. IUP History. A Complete Permit History is required):
Effective Renewal or Description of changes over previous[UP.
Date Modification
January 1',2012 Issued New Permit Issued New Permit
July 1m,2014 Modification 1-Set BOD limit to 400 mg/I Daily Max and 400 mgA monthly Avg.
2-Changed sampling events from monthly to quarterly.
November 15,2015 Modification 1.Increased flow to 0.4 mgd daily male and 0.3 mgd monthly average from 0.2 mgd daily
max.and 0.2 monthly average as n new production line was added.
2-Changed excursion time to 30 min.from 20 min.4 times a day as their pH probe is a
longdistance from their plant.
3-Changed SOD limits to pounds.New limits are 1000.80 IbsJday daily max.and 625.5
lbs/day monthly average.(reference 400 mg/I and 250 mg/I)
3

Industrial User Pretreatment Permit (IUP)
PART I
Specific Conditions
C.) Authorization Statement:
1.) The Permittee is hereby authorized to discharge wastewater in accordance
with the effluent limitations, monitoring requirements, and all other conditions
set forth in this Industrial User Pretreatment Permit (IUP) into the sewer
collection system and wastewater treatment facility of the Control Authority
and/or Municipality.
2.) The Permittee is hereby authorized to continue operation of and discharge
wastewater from the following treatment or pretreatment facilities. These
facilities must correspond to the treatment units listed on both the application
and inspection forms.
IU Treatment Units
fist ell Treatment Units: Descriptions:
pH adjustment Treatment system consists of chemical addition for pH
adjustment.
See: SOP attachment
3.) The Permittee is hereby authorized to, if required by the Control Authority
and/or Municipality and after receiving Authorization to Construct (A to C)
from the Control Authority .and/or Municipality, construct and operate
additional pretreatment units as needed to meet final effluent limitations.
D.) Description of IUP Discharge(s):
1. Describe the discharge(s) from all regulated pipes.
Pipe# 001 , Description of Discharge:
Niagara Bottling LLC is allowed to discharge to Pipe 001 wastewater consisting of
process water,wash down water and RIO backwash.
E.) Schematic and Monitoring Locations:
The facility schematic and description of monitoring location(s) given below must
show enough detail such that someone unfamiliar with the facility could readily find
and identify the monitoring location(s) and connection to the sewer. Include and
identify all regulated pipes. See Attachment
4

Receiving POTW name=> Mooresville IU name=> Niagara Bottling LLC
IUP9 PartSection F: Receiving POTW NPDES#=> NC0046728 IUP#_> 0018
Effluent Limits and Monitoring Requirements Effective date for these Limits=> 11/15/2015 Pipe#_> 001
Expiration date for these Limits=> 12/31/2016 40 CFR#_> N/A
The Permittee may discharge from this specific if not applicable put N/A
Pipe number according to these specific dates, THE LIMITS ON THIS PAGE ARE,(Check one below):
LIMITS for ENTIRE permit period =>
effluent limits,and monitoring requirements
INTERIM Limits for period# I ->
INTERIM Limits for period#2 =>
FINAL Limits Page => X
Concentration Limits Mass Limits Monitoring Frequency ,
Sample Reco®nzeaded
Collection Laboratory
Monthly 6/Month Method Detection
Daily Max Average Units Daily Max Average Units By Industry By POTW (C or G) Level
1 Flow 0.400 0.300 MGD MGD Continuous Record Daily
2 BOD*" 1000.80 625.5 lbs./day lbs./day I /Quarter 1/6 months C 2
3 TSS*" ' Monitor only mg/1 lbs./day I /Quarter 1/6 months C 5
4 Temperature Deg.C Deg.C _
5 pH* 6.0- 11.0 Std.Units _ Std.Units Continuous 1/6 months G
OTHER PARAMETERS;Please List Alphabetically
6 Aluminum** monitoring only mg/1 lbs./day , 1/Quarter 1/6 months C 0.01
7 Cadmium" monitoring only mg/1 lbs./day 1/Quarter 1/6 months C 0.001
8 Chloride monitoring only mg/I lbs./day I/Quarter 1/6 months C I
9 Chromium** monitoring only mg/1 lbs./day 1/Quarter 1/6 months C 0.01
10 Copper** monitoring only mg/1 , lbs./day 1 /Quarter 1/6 months C 0.01
11 Cyanide monitoring only mg/I lbs./day 1/Quarter 1/6 months G 0.0I
- 12 Fluoride monitoring only mg/1 lbs./day 1/Quarter 1/6 months C 0.2
13 Lead** monitoring only mg/I lbs./day 1/Quarter 1/6 months C 0.005
14 Oil&Grease** monitoring only mg/1 lbs./day 1/Quarter 1/6 months G 5
15 Phosphorus monitoring only mg/1 lbs./day _ I/Quarter 1/6 months ' C 5
16 Nickel** monitoring only mg/1 lbs./day I /Quarter 1/6 months C 0.005
17 NH3-N°" monitoring only mg/I _ lbs./day 1 /Quarter 1/6 months C 0.1
18 Zinc** monitoring only mg/1 lbs./day 1 /Quarter 1/6 months C 0.01
19 *pH—(4)30 min.excursions from permitted limits allowed within a 24 hr.period;(Any spike below 5.0 or above 12.5,no matter how brief a time,is
considered a violation)
*` Enforcement will be maintained thru The Town of Mooresville Sewer Use Ordinance.
5

Industrial User Pretreatment Permit (IUP)
PART I
Specific Conditions
G.) Definitions and Limit Page(s) notes:
In addition to the definitions in the Town of Mooresville's Sewer Use Ordinance
the following definitions and requirements apply:
1. Composite Sample:
Unless defined differently below, a composite sample for the monitoring
requirements of this R P, is defined as the automatic or manual collection
of one grab sample of constant volume, not less than 100 ml, collected
every hour during the entire discharge period on the sampling day.
Sampling day shall be a typical production, and discharge day.
2. Composite Sample, alternative definition:
A composite sample for the monitoring requirements of this IUP is the
same as described above unless specifically defined below as the
automatic or manual collection of constant volume and constant time grab
samples collected and composited according to the following criteria:
specific volume of each grab sample= Milliliters
specific time interval between samples= Hours
total duration of sample collection period= Hours
Total number of grab samples to be composited = Samples
3. Daily Monitoring Frequency
Daily Monitoring Frequency as specified in this IUP shall mean each day
of discharge.
4. Grab Sample
Grab sample for the monitoring requirements of this IUP, is defined as a
sample which is taken from a waste stream on a one-time basis without
regard to the flow in the waste stream and over a period of time not to
exceed 15 minutes at a representative point in the discharge stream.
5. Instantaneous measurement
An Instantaneous measurement for the monitoring requirements of this
IUP is defined as a single reading, observation, or measurement.
6

Industrial User Pretreatment Permit (IUP)
PART II
General Conditions
Outline of PART II,
1. Representative Sampling 16. Federal and/or State Laws
2, Reporting 17. Penalties
3. Test Procedures 18. Need to Halt or Reduce
4. Additional Monitoring by 19. Transferability
Permittee
5. Duty to comply 20, Property Rights
6. Duty to Mitigate 21. Severability
7. Facilities Operation,Bypass 22. Modification, Revocation,
Termination
8. Removed substances 23. Reapplication
9. Upset Conditions 24. Dilution Prohibition
10. Right of Entry 25. Reports of Changed Conditions
11. Availability of Records 26. Construction of pretreatment
facilities
12. Duty to provide information 27. Re-opener
13. Signatory Requirements 28. Categorical Re-opener
14, Toxic Pollutants 29. General Prohibitive Standards
15. Civil and Criminal Liability 30. Reports of Potential Problems
1. Representative Sampling
Samples and measurements taken as required herein shall be representative of the
volume and nature of the monitored discharge. All samples shall be taken at the
monitoring point specified in this permit and, unless otherwise specified, before the
effluent joins or is diluted by any other wastestream, body of water, or substance.
Monitoring points shall not be changed without notification and approval by, the permit
issuing authority.
2. Reporting
a.) Monitoring results obtained by the permittee shall be reported on forms specified
by the Control Authority and/or Municipality, postmarked no later than the
twentieth day of the month following the month in which the samples were
taken. If no discharge occurs during a reporting period (herein defined as each
calendar month) in which a sampling event was to have occurred, a form with
the phrase "no discharge" shall be submitted. Copies of these and all other
reports required herein shall be submitted to the Control Authority and/or
Municipality and shall be sent to the following address:
Rocky River WWTP
Town of Mooresville
P.O. Box 878
Mooresville,NC 28115
Att;Pretreatment Staff
7

Industrial User Pretreatment Permit( UP)
PART II
General Conditions
b.) If the sampling performed by the permittee indicates a violation, the permittee shall
notify the Control Authority and/or Municipality within 24 hours of becoming aware
of the violation. The permittee shall also repeat the sampling and analysis and
submit the results of the repeat analysis to the Control Authority and/or Municipality
within 30 days after becoming aware of the violation.
c.) If no self-monitoring is required by this RUP, and the sampling performed by the
Control Authority and/or Municipality indicates a violation, the Control Authority
and/or Municipality shall notify the permittee within 24 hours of becoming aware of
the violation, and the permittee shall sample for the applicable parameter and submit
the results of this analysis within 30 days after the POTW became aware of the
violation.
3. Test Procedures
Test procedures for the analysis of pollutants shall be performed in accordance with the
techniques prescribed in 40 CFR part 136 and amendments thereto unless specified
otherwise in the monitoring conditions of this permit.
4. Additional Monitoring by Permittee
If the permittee monitors any pollutant at the location(s) designated herein more
frequently than required by this permit, using approved analytical methods as specified
above, the results of such monitoring shall be submitted to the Control Authority and/or
Municipality. The Control Authority and/or Municipality may require more frequent
monitoring or the monitoring of other pollutants not required in this permit by written
notification.
5. Duty to Comply
The permittee must comply with all conditions of this permit.Any permit noncompliance
constitutes a violation of the Control Authority and/or Municipality Sewer Use
Ordinance and is grounds for possible enforcement action.
6. Duty to Mitigate - Prevention of Adverse Impact
The permittee shall take all reasonable steps to minimize or prevent any discharge in
violation of this permit which has a reasonable likelihood of adversely affecting human
health,the POTW,the waters receiving the POTWs discharge,or the environment.
7. Facilities Operation, Bypass
The permittee shall at all times maintain in good working order and operate as efficiently
as possible, all control facilities or systems installed or used by the permittee to achieve
compliance with the terms and conditions of this permit. Bypass of treatment facilities is
prohibited except when approved in advance by the Control Authority and/or
Municipality. Bypass approval shall be given only when such bypass is in compliance
with 40 CFR 403.17.
8

Industrial User Pretreatment Per. :it (JUP)
PART II
General Conditions
8. Removed Substances
Solids, sludge, filter backwash, or other pollutants removed in the course of treatment or
control of wastewaters shall be disposed of in a manner such as to prevent any pollutants
from such materials from entering the sewer system. The permittee is responsible for
assuring its compliance with any requirements regarding the generation, treatment,
• storage, and/or disposal of "Hazardous waste" as defined under the Federal Resource
Conservation and Recovery Act.
9. Upset Conditions
An "upset" means an exceptional incident in which there is an unintentional and
temporary noncompliance with the effluent limitations of this permit because of factors
beyond the reasonable control of the permittee. An upset does not include
noncompliance to the extent caused by operational error, improperly designed or
inadequate treatment facilities, lack of preventative maintenance, or careless or improper
operations.
An upset may constitute an affirmative defense for action brought for the
noncompliance. The permittee has the burden of proof to provide evidence and
demonstrate that none of the factors specifically listed above were responsible for the
noncompliance.
10. Right of Entry
The permittee shall allow the staff of the State of North Carolina Department of
Environment and Natural Resources, Division of Water Quality, the Regional
Administrator of the Environmental Protection Agency, the Control Authority and/or
Municipality, and/or their authorized representatives, upon the presentation of
credentials:
1. To enter upon the permittee's premises where a real or potential discharge is
located or in which records are required to be kept under the terms and
conditions of this permit;and
2. At reasonable times to have access to and copy records required to be kept
under the terms and conditions of this permit; to inspect any monitoring
equipment or monitoring method required in this permit; and to sample any
discharge of pollutants.
11. Availability of Records and Reports
The permittee shall retain records of all monitoring information, including all calibration
and maintenance records as well as copies of reports and information used to complete
the application for this permit for at least three years. All records that pertain to matters
that are subject to any type of enforcement action shall be retained and preserved by the
permittee until all enforcement activities have concluded and all periods of limitation
with respect to any and all appeals have expired.
Except for data determined to be confidential under the Sewer Use Ordinance, all reports
prepared in accordance with terms of this permit shall be available for public inspection
at the Control Authority and/or Municipality. As required by the Sewer Use Ordinance,
effluent data shall not be considered confidential.
9

Industrial User Pretreatment Permit (IUP)
PART II
General Conditions
12. Duty to Provide Information
The permittee shall furnish to the Director of Public Works or his/her designees,within a
reasonable time, any information which the Director,his/her designee,or the Division of
Water Quality may request to determine whether cause exists for modifying, revoking
and reissuing, or terminating this permit or to determine compliance with this permit.
The permittee shall also furnish, upon request, copies of records required to be kept by
this permit.
13. Signatory Requirements
All reports or information submitted pursuant to the requirements of this permit must be
signed and certified by the Authorized Representative as defined under the Sewer Use
Ordinance. If the designation of an Authorized Representative is no longer accurate
because a different individual or position has responsibility for the overall operation of
the facility, or overall responsibility for environmental matters for the company, a new
authorization satisfying the requirements of this section must be submitted to [POTW
Director] prior to or together with any reports to be signed by an authorized
representative.
14. Toxic Pollutants
If a toxic effluent standard or prohibition (including any schedule of compliance
specified in such effluent standard or prohibition) is established under Section 307(a) of
the Federal Clean Water Act for a toxic pollutant which is present in the discharge and
such standard or prohibition is more stringent than any limitation for such pollutant in
this permit, this permit may be revised or modified in accordance with the toxic effluent
standard or prohibition and the permittee so notified.
15. Civil and Criminal Liability
Nothing in this permit shall be construed to relieve the permittee from civil or criminal
penalties for noncompliance.
16. Federal and/or State Laws
Nothing in this permit shall be construed to preclude the institution of any legal action or
relieve the permittee from any responsibilities, liabilities, or penalties established
pursuant to any applicable Federal and/or State law or regulation.
17. Penalties
The Sewer Use Ordinance of the Control Authority and/or Municipality provides that
any person who violates a permit condition is subject to a civil penalty not to exceed
$25,000 dollars per day of such violation.
Under state law,(NCGS 143-215.6B),under certain circumstances it is a crime to violate
terms, conditions, or requirements of pretreatment permits. It is a crime to knowingly
make any false statement,representation,or certification in any record or other document
submitted or required to be maintained under this permit, including monitoring reports or
reports of compliance or noncompliance. These crimes are enforced at the prosecutorial
discretion of the local District Attorney.
I0

Industrial User Pretreatment Permit 3P)
PART II
General Conditions
18. Need to Halt or Reduce not a Defense
It shall not be a defense for a permittee in an enforcement action that it would have been
necessary to halt or reduce the permitted activity to maintain compliance with the
conditions of the permit.
19. Transferability
This permit shall not be reassigned or transferred or sold to a new owner, new user,
different premises,or a new or changed operation without approval of the Town.
20. Property Rights
This permit does not convey any property rights in either real or personal property, or
any exclusive privileges, nor does it authorize any injury to private property or any
invasion of personal rights, nor any infringement of Federal, State or local laws or
regulations.
21. Severability
The provisions of this permit are severable and, if any provision of this permit or the
application of any provision of this permit to any circumstance is held invalid, the
application of such provision to other circumstances and the remainder of this permit
shall not be affected thereby.
22. Permit Modification, Revocation, Termination
This permit may be modified, revoked and reissued or terminated with cause in
accordance to the requirements of the Control Authority and/or Municipality Sewer Use
Ordinance and North Carolina General Statute or implementing regulations.
23. Re-Application for Permit Renewal
The permittee is responsible for filing an application for re-issuance of this permit at
least 180 days prior to its expiration date.
24. Dilution Prohibition
The permittee shall not increase the use of potable or process water or in any other way
attempt to dilute the discharge as a partial or complete substitute for adequate treatment
to achieve compliance with the limitations contained in this permit.
11

industrial User Pretreatment Permit (LUP)
PART I!
General Conditions
25. Reports of Changed Conditions
The permittee shall give notice to the Control Authority and/or Municipality of any
planned significant changes to the permittee's operations or system which might alter the
nature, quality, or volume of its wastewater at least 180 days before the change. The
permittee shall not begin the changes until receiving written approval from the Control
Authority and/or Municipality. Also see Part II, 30 below for additional reporting
requirements for spill/slug issues.
Significant changes may include but are not limited to
(a) increases or decreases to production;
(b) new or changed manufacturing processes and/or chemicals; or
(c) new or changed customers.
(d) increases in discharge of previously reported pollutants;
(e) discharge of pollutants not previously reported to the Control Authority and/or
Municipality;
(t) new or changed product lines;
26. Construction
No construction of pretreatment facilities or additions thereto shall be begun until Final
Plans and Specifications have been submitted to the Control Authority and/or
Municipality and written approval and an Authorization to Construct(A to C)have been
issued.
27. Re-opener
The permit shall be modified or, alternatively, revoked and reissued to comply with any
applicable effluent standard or limitation for the control of any pollutant shown to
contribute to toxicity of the WWTP effluent or any pollutant that is otherwise limited by
the POTW discharge permit. The permit as modified or reissued under this paragraph
may also contain any other requirements of State or Federal pretreatment regulations
then applicable.
28. Categorical Re-opener
This permit shall be modified, or alternatively, revoked and reissued, to comply with any
applicable effluent standard or limitation issued or approved under Sections 302(b)(2)(C)
and (D), 304(b)(2), and 307(a)(2) of the Clean Water Act, if the effluent standard or
limitation so issued or approved:
1.) Contains different conditions or is otherwise more stringent than any
effluent limitation in this permit; or
2.) Controls any pollutant not limited in this permit.
The permit as modified or reissued under this paragraph shall also contain any other
requirements of the Act then applicable.
12

4 tri l User Pretreatme r t Permit (IUP)
Industrial ( )
PART
General Conditions
29. General Prohibitive Standards
The permittee shall comply with the general prohibitive discharge standards in 40 CFR
403.5 (a)and(b)of the Federal pretreatment regulations.
30. Potential Problems
The permittee shall provide protection from accidental and slug discharges of prohibited
materials and other substances regulated by this permit. The permittee shall also notify
the POTW immediately of any changes at its facility affecting the potential for spills and
other accidental discharge, discharge of a non-routine, episodic nature, a non-customary
batch discharge, or a slug load as defined in the Sewer Use Ordinance.
Additionally, the permittee shall notify by telephone the Control Authority and/or
Municipality immediately of all discharges that could cause problems to the POTW
including any slug loadings as defined in the Sewer Use Ordinance. If the permittee
experiences such a discharge, they shall inform the Control Authority and/or
Municipality immediately upon the first awareness of the commencement of the
discharge. Notification shall include location of the discharge, type of waste,
concentration and volume if knownand corre
ctive action
s taken by the permittee. A
report thereof shall be filed bythe permittee within five (5) days,
written follow-up
P
unless waived by the Control Authority and/or Municipality.
•
13

industrial User Pretreatment Permit (IUP)
PART III
Special Conditions
1. Slug/Spill Control Measures
In addition to the requirements in Part II, 30, the Permittee shall complete installation
and/or commence implementation, operation, and/or maintenance of the following
specific protection Measures, Activities, Plans. Etc. (Items without specific completion
date, or marked as "Continuous." must be performed for the entire duration of the
permit):
Required
Completion/
Implementation
Description of Measure, Activity, Plan, etc. Date
Submit Slug/Spill Control Plan in accordance with SUO January 15`2012
Revise contact page annually for Slug/Spill control Plan Annually
The permittee shall provide updates to the Control Authority as required by Part II,30,of
this IUP. Modifications to the measures shall be approved by the Control Authority prior
to installation/implementation. If a measure fails, the Control Authority shall be notified
within 24 hours.
2. Sludge Management Plan
Ninety days prior to the initial disposal of sludge generated by any pretreatment facility,
the permittee shall submit a sludge management plan to the Control Authority.
3. Flow Measurement Requirements
(For SIUs with discharge flow meters)
The permittee shall maintain appropriate discharge flow measurement devices and
methods consistent with approved scientific practices to ensure the accuracy and
reliability of measurements of the volume of monitored discharges. Devices installed
shall be a continuous recording flow meter capable of measuring flows with a maximum
deviation of less than 10% from true discharge rates throughout the range of expected
discharge volumes. The devices shall be installed, calibrated, and maintained to ensure
accuracy. At the time of issuance of this permit, an approved method consisting of a
Flume and Flow Meter has not been determined. These devices have been installed,
consisting of an ultrasonic meter and parshall flume. The meter shall be calibrated
every three (3) months. Modifications or other flow metering equipment shall be
approved by the Control Authority prior to installation. If a required flow measurement
device fails, the Control Authority shall be notified within 24 hours.
14

r C r iUser P etr atmei t Permit (IUP)
�' e � )
PART HI
Special Conditions
4. Certified Laboratory Analysis
Pollutant analysis shall be performed by a North Carolina Division of Water Quality
Certified Laboratory that is certified in the analysis of the pollutant in wastewater. All
analysis is to be paid by the Permittee.
5. Certified Operator (N/A) not classified
Pursuant to Chapter 90A-44 of North Carolina General Statutes, and upon classification
of the facility by the Certification Commission, the permittee shall employ a certified
wastewater pretreatment plant operator in responsible charge (ORC) of the wastewater
treatment facilities. Such operator must hold a certification of the type and grade
equivalent to, or greater than the classification assigned to the wastewater treatment
facilities by the Certification Commission. The permittee must also employ a certified
backup operator of the appropriate type and grade to comply with the conditions of Title
15A, Chapter 8A .0202. The ORC of the facility must visit the wastewater facility as
required; must properly manage and document daily operation and maintenance of the
facility; and must comply with all other conditions of Title 15A, Chapter 8A .0202. The
permittee shall submit a letter designating the operator in responsible charge to the
Certification Commission or their designee within thirty days after facility classification.
6. Toxic Organic Management Plan
Within ninety days of the issuance of this permit,the permittee shall develop and submit
to the Control Authority a toxic organic management plan.
7. Monitoring Waiver Parameters
Monitoring by the permittee and the Control Authority has been waived for the following
parameters in accordance with 40 CFR 403.12(e)(2).
Parameter Name 40 CFR Standards
The permittee shall provide the following certification with each report required by Part
LI,2,of this IUP, but in no case less than once every six.months.
"Based upon my inquiry of the person or persons directly responsible for managing
compliance with the Pretreatment Standards for 40 CFR , I certify that, to
the best of my knowledge, there has been no increase in the level of
in the
wastewaters due to the activities at the facility since filing of the [[[last monitoring
report]]] [[[last periodic report under 40 CFR 403.12(e)(1).]]]"
15

Industrial User Pretreatment Permit (IUP)
PART III
Special Conditions
In the event that a waived parameter is found to be present or is expected to be present
based on changes that occur in the permittee's operations, the permittee shall
immediately notify the Control Authority and sample for the parameter within
days of the notification.
8. Equivalent Mass Limits N/A
This SIU is subject to 40CFR , and has been approved for Equivalent Mass Limits
for Concentration Limits as allowed by 40CFR 403.6(c) (5). In order to remain eligible
for the Equivalent Mass Limits,the following conditions must be met.
a. Maintain and effectively operate control and treatment technology adequate to
achieve compliance with the equivalent mass limit.
b. Continue appropriate effluent flow monitoring. Currently consisting of Parshall
Flume with Ultrasonic Flow Meter for continuous monitoring_
c. Continue to record production rates.
d. Notify the POTW immediately if production rates vary by more than 20% of the
production used as the basis for calculating the equivalent mass limits.
e. Submit monthly flow and production rate summaries by the 20th day of the following
month, with an analysis of flow and production rate changes to demonstrate no
dilution.
f. Continue to employ the same or comparable water conservation measures.
Failure to comply with any of the above conditions disqualifies the User from coverage
by equivalent mass limits. Pre-existing concentration-based Pretreatment Standards will
be automatically enforceable at the time of disqualification.
16

Industrial User Pretreatment Permit (IUP)
PART, HI
Special Conditio rs
9. pFI CONTINUOUS MONITORING AND CALIBRATION
a. The pH monitoring/recording frequency for this permit is continuous. In addition, the
pH meter shall be verified once(1 time) per week as a minimum.The permittee
shall calibrate and maintain the accuracy of all pH controllers, monitors and recorders
to the accepted capability of that type of device.
b. All pH monitoring and calibration records shall be available during inspections by
Town officials,NCDENR(North Carolina Department of Environment and Natural
Resources), and/or by EPA(Environmental Protection Agency).
c. The Town will allow for reasonable meter"downtime"to address calibration and
maintenance needs, as well as power failures. It is the responsibility of the permittee to
keep a log of the time, date, and reason for"downtime".
d. Reporting requirement for brief period of time for excursions below 6.0 pH units:
1) It is the permittee's responsibility to report the maximum and minimum for
each time period the pH was outside the limits, providing the maximum or
minimum of that excursion as well as the time and length of the excursion.
(e.g.,below 6.0 from 10:08 to 10:14 am,max was 5.7, min was 5.2.
These excursions are to be reported by the twentieth of the following
month on a separate IDIih1R form.
2) The Town will allow excursions of no longer than 30 minutes/4 times per
day to be discharged to the sewer system. Also the Town reserves the right
to determine any excursion that causes inhibition or pass through(including
damage to the collection system or any POTW equipment)a violation no
matter how brief a time. (This applies to a pH excursion from 5.0 to 5.99.)
3) Any spike below 5.0 or above 12.5, no matter how brief a time,is
considered a violation, and must be reported immediately to the POTW.
Furthermore,the user will be subject to fines and violations.
17

!UP Synopsis
A. IUP Basic Information
Receiving POTW name: POTW NPDES#:
Rocky River Wastewater Treatment Plant NC0046728
IUP name: IUP Number:
Niagara Bottling LLC 0018
TUP Effective date: Pipe Numbers,list all regulated pipes:
November 15,2015 001
IUP expiration date: IUP 40 CFRit,if applicable:
December 31,2016 N/A
B. IUP Survey&Application form
Attach a completed copy of the Industrial User Wastewater Survey&Application
Form (see appendix 6-A)
C. IU Inspection form
Attach a copy of an Industrial User Inspection Form(see chapter 7) completed by the
Control Authority within the past 12 months.
D. RATIONALE FOR LIMITATIONS:
As listed on the IUP Limits Page(s),PART I, Section F of the RIP.
RATIONALE#1:
Review of IU Monitoring Data,with no Over Allocation situation:
The following pollutants were assigned numerical limits in this IUP based on a
review of monitoring data for the permittec to determine what ranges of
concentrations are currently being discharged. To account for sample variability a
factor was applied to the monitoring data to determine the permit limit. Permit
limits assigned by the Local IUP Control Authority can not result in an Over
Allocation situation for any pollutants.
I Based on monitoring results by the SIU and the POTW we feel that
0.400 mgd flow should be adequate for the daily max and 0.300 mgd
the monthly average with the installation of the new line. Also these
high flows will be seasonal because they are a Water Bottling
Facility. Any other occasions would be a natural disaster to produce
water for the people.
Also changed BOD limits to 1000.80 lbs./day daily Max. and 625.5
lbs./day Monthly Average.
1

IUP Synopsis
RATIONALE#2a:
Categorical Industrial Limits,with no Over Allocation situation:
Check here if Combined Wastestream Formula (CWF) or other categorical limits
calculations were used. If used,Please attach calculations: (see CWF Spreadsheet,
Appendix 6-F)
Were used(attach calculations)
Were not used
The following pollutants were assigned numerical limits in this IUP based on the
categorical regulations. These limits do not result in over allocations.
RATIONALE 1#3a:
Over Allocation Prevention,with IU pollutant reduction:
The following pollutants were assigned numerical limits in this IUP based on
allocating the Maximum Allowable Industrial Loading (MAIL) determined with
WA amongall Industrial Users. The total loadingof
the Headworks Analysis (H )
each pollutant from all permitted discharges does not exceed the MAIL. These
limits do not result on over allocations.
RATIONALE#3b:
Interim Limits for IU pollutant reduction:
The following pollutants were assigned interim numerical limits in this IUP to
allow time for the industry to come compliance with final limits that will not in
over allocations.
2

ICU Synopsis
RATIONALE#4:
4.) Other Rationale for Limitations:
The following rationale was used for developing IUP Limits.
Parameter Rationale
RATIONALE#5a:
Non-Categorical Parameters where No Limit needed or assigned in an IUP:
The following pollutants were not assigned numerical limits in this IUP because
the loadings for these pollutants from this IU were less than 5% of the MARL.
The loading of these pollutants from this IU is considered insignificant at this time.
Pollutant Avg SIU mg/I ' Avg SIU lbs/day 5% MAHL, lbs/day
Flow
RATIONALE#5b:
Categorical Parameters with Waived Monitoring:
Monitoring is waived for the following categorical parameters (attach
documentation of waiver justification).
3

_`k: 2024
COUNTY OF IREDELL NC BUSINESS PERSONAL PROPERTY LISTING
FOR DEPARTMENT ACCOUNT! -
ABSTRACT• SPEC DIST CRY SCHOOL I FIRE TOWNSHIP EXTENSION PENALTY
USE ONLY=man> 00030003 82162 C103 8CO3 03
112 C, : 4 (5 �C In
8 [B D F ITOTAL:
PRINCIPAL BUSINESS ;MANUFACTURING-EXEMPT WASTEWATER BUSINESS NAME AND ADDRESS IN THIS COUNTY I TREATMENT EQUIP
y
'001 12212 PRSRT D-001122 SIC R OR NAICS CODE j
(NIAGARA BOTTLING LLC DATE BUSINESS BEGAN IN THIS COUNTY
ATTN TAX DEPT RESOURCES EXEMPT) 1�`N�� 1�i 111M1I DATE BUSINESS(FISCAL)YEAR ENDS
1440 BRIDGEGATE DR �I FILL IN THE APPLICABLE CIRCLE:
DIAMOND BAR CA 91765-3922 2024082162 O PARTNERSHIP 0 SOLE O UNINCORPORATED
PROPRIETORSHIP ASSOCIATION
0 LLC
•CORPORATION O OTHER(SPECIFY) I
OTHER N"C.COUNTIES WHERE PERSONAL PROPERTY IS LOCATED
_ ..____.._ _ ....... FILL IN THE APPLICABLE CIRCLE:BUSINESS CATEGORY
y_ 0 RETAIL 0 WHOLESALE • MANUFACTURING
J O SERVICE 0 LEASINGIRENTAL 0 FARMING
CONTACT PERSON FOR AUDIT DAVID TRAM o OTHER(SPECIFY) 1
ADDRESS A PHONE [1440 BRIDOEQATE DR 9097884090 __ ," . _ _ . ._
CONTACT PERSON FOR PAYMENT&PHONE 1440 BRIDGEGATE DR 9097884090 IF OUT OF BUSINESS COMPLETE THIS SECTION DATE CEASED
I
PHYSICAL ADDRESS 178 MOORESVILLE BLVD I ._..) FILL IN THE APPLICABLE CIRCLE:
REAL ESTATE OWNED BY _ 0 SOLD 0 CLOSED 0 BANKRUPT 0 OTHER
NUMBER OF EMPLOYEES SOLD EQUIPMENT.FIXTURES,
[ ____ _,.,_ _.�... t,,,,...n....:. .., m -I SUPPLIES TO
NAME IN WHICH BUSINESS WAS LISTED LAST YEAR NIAGARA BOTTLING LLC 1 --
_ _„_ BUYERS ADDRESS&PHONE
COTE.Business owners who acquired an existing ttustness in the ptevrous year m ar rcutta.° j(
minty tax httice}Or;flimflam dt,t ng tnxtrisc i)rtx L.,,,.„�..,,.,,,-,.,......., ,._.-.�_ . e.e.__......-.,... }.
SCHEDULE A PERSONAL PROPERTY - SEE INSTRUCTIONS
YEAR GROUP(1)MACHINERY& EQUIPMENT YEAR GROUP(3)OFFICE FURNITURE& FIXTURES
ACQUIRED ACQUIRED —
PRIOR YR.COST ADDITIONS DELETIONS CURR.YR.COST PRIOR YR.COST ADDITIONS DELETIONS CURR.YR.COST
2023 2023
2022 _ 2022
_
2021 _ 2021
2020 2020
2019 26,324 26,324 2019
. ,
2018 _ 2018
•2017 27,435 27,435 0 2017
2016 _ PRIOR
2015 TOTAL
2014 YEAR GROUP(4)COMPUTER EQUIPMENT
�563,032 ACQUIRED PRIOR YR.COST ADDITIONS DELETIONS CURR YR.COST
2013 563,032
2012 2023
2011 2022
2010 2021
2009 2020
2008 PRIOR
PRIOR TOTAL
TOTAL 589,356 0 27,435 589,356 MAIL TO:Business Personal Property Section
Iradell County Assessor
GROUP(2)CONSTRUCTION IN PROGRESS PO Box 1027
Statesville NC 28687-1017
LIST TOTAL OF ALL PERSONAL PROPERTY EXPENDITURES IN CIP ACCOUNT ON
JANUARY 1,BUT NOT INCLUDED ABOVE-ITEMIZE IN SCHEDULE G Phone [phone]
ITOTAL CIP: $ 0
rc":

COMPLETE&RETURN ENTIRE FORM NO LATER THAN JANUARY 31 TO AVOID A 10%LATE LISTING PENALTY
ACCOUNT NUMBER:80039053 YEAR/ABSTRACT:2024-82162 PAGE 2
SCHEDULE A (Continued) PERSONAL PROPERTY - SEE INSTRUCTIONS
vPara I GROUP(5)Ify1PROVEElENTS TO LEASED PROPERTY 1 , GROUP(6)EXPENSED ITEMS Ic'D'st""
2023 2023
2022 _ 2022
2021 _ 2021
2020 _ 2020
2019 2019 _ _ ,
2018 2018 _ _ ,
2017 2017 -
r r
2016 2016
2015 PRIOR
2014 TOTAL
k 2013 OTHER SCHEDULE A PROPERTY
Preparers of this listing form with costs to report that do not fit into any of the seven(7)
2012 groups for Schedule A should use Schedule A-1 or A-2 to report those costs.The county
2011 tax office should be contacted and made aware of this special reporting of coats prior to
usage.
2010 Do you have any other Schedule A property? 0 YES ® NO
PRIOR
If yes attach schedule Haag A-1 or A-2
TOTAL __ -
GROUP(7)SUPPLIES LIST COST ON HAND AS OF JANUARY 1
COST COST
1. OFFICE,MAINTENANCE,JANITORIAL,MEDICAL DENTAL,BARBER NSA AND
RRENTAL ITEMS EN NOT usTEN NOT
SOLD IN EN NORMAL
SCHEDULE AURSE OF BUSINESS
AND BEAUTY SUPPLIES ,
2. FUELS HELD POR CONSUMPTION G. ALL OTHER MISCELLANEOUS SUPPUES NOT LISTED ABOVE
S. REPLACEMENT PARTS AND SPARE PARTS TOTAL
4. RESTAURANT AND HOTEL ITEMS SUCH AS LINENS,CLEANING
SUPPLIES AND COOKWARE NOT LISTED IN SCHEDULE A Ai— - _. �_. _,, �, d__. , _ 1.._ _S t � _ ,
SCHEDULE B VEHICULAR EQUIPMENT&MOBILE HOMES OR MOBILE OFFICES
If you answer yes to any of questions 1.7 below,you must attach the appropriate Schedule which corresponds with the equipment type listed below.If you answer yes to any of
questions 1,2,3,or 4 attach Schedule B-1,attach Schedule B•2 for watercraft,attach Schedule 8.3 for Mobile Homes or Mobile Offices,and attach Schedule 8-4 for aircraft.Indicate
number of shod-term rental vehicles owned for question 8.
1. Does your business own any unregistered motor vehicles? 0 YES lot NO 1
2. Does your business own any multi-year or permanently registered trailers? 0 YES 14 NO tf yes attach schedule Illy E
3. Does your business own any special bodies on vehicles? 0 YES )4 NO
4. Does your business own any iRP(International Registration Plan)plated vehicles? 0 YES 14 NO
NOTE:Effective January 1.2014.IRP slated vehicles are reaulred to be listed with the IocaLcoun v laxoffice as Dart of the business oersonalorooerty Mpg
form orocesa unle s they are alread na resorted ae part gf your Public Service Valuation with he N.0 Department of Revenue
5. Does your business own any watercraft or engines for watercraft? O YES E(NO If yes attach schedule Illy El
8. Does your business own any mobile homes or mobile offices? o YES 6 NO If yes attach schedule it* &3
S
7. Does your business own any aircraft? 0 YES Ix No If yes attach schedule Illy till g-4
8. Does your business own any vehicles held for shod-term rental? OYES NO Number Ily
SCHEDULE C LEASED,PROPERTY OR OTHER PROPERTY IN YOUR POSSESSION THAT IS OWNED BY OTHERS
N.C.13.S.105.315 AND 105-318 requires every person having custody of taxable tangible personal property that has been entrusted to him by another for any
business purpose to furnish a separate list containing name,address and description of this property.if you answer yes to one of the following three questions
or are otherwise required to supply this list,you must return the list or separate Schedule C-1 by January 15.
1. Does your business hold any leased property,owned by another party(are you a lessee)? O YES 6 NO
2. Do you have any property used by your business,or In your possession,that Is owned by others? 0 YES f6 NO
3. Do you operate a mobile home park,campground,marina,aircraft storage facility or similar business? o YES 6 NO
COMPLETE&RETURN ENTIRE FORM NO LATER THAN JANUARY 31 TO AVOID A 10%LATE LISTING PENALTY
a

le ACCOUNT NUMBER: 80039053 YEAR/ABSTRACT:2024-82162 PAGE 3
SCHEDULE D SEPARATELY SCHEDULED PROPERTY
Does your business own any artwork,displays,statues,or other personal property that is o YES N2 NO
separately scheduled for Insurance purposes?
Please describe the items and estimated value of items If applicable.
SCHEDULE E FARM EQUIPMENT
Does your business own any tractors,implements,bulk barns,and/or other farm equipment? 0 YES X No 0 Coat on schedule A
If so,list and attach separate Schedule El.If listed by cost on Schedule A,indicate above,but still include information on separate Schedule E•1.
SCHEDULE F INTANGIBLE PERSONAL PROPERTY
Session Law 2018-98 repealed the taxation of a leasehold Interest In exempt real property,effective July 1,2019. Schedule F is no long applicable and will be reserved
for future use.
SCHEDULE G ACQUISITIONS AND DISPOSALS DETAIL
Acquisitions and disposals detail of machinery,equipment,furniture and fixtures,computer equipment,and Improvements to leased property In the
prior year.If there Is not enough room below,attach separate Schedule G-1.
ACQUISITIONS•ITEMIZE IN DETAIL 100%ORIGINAL COST DISPOSALS-ITEMIZE IN DETAIL YEAR ACQUIRED 100%ORIGINAL COST
SEE ATTACHED
SCHEDULE H REAL ESTATE IMPROVEMENTS
During the past calendar year,did your business make Improvements and/or other additions to real property owned by your business?
If yes,attach separate Schedule H-1 with Information on such Improvements. 0 YES 6 No
SCHEDULE I BILLBOARDS-OUTDOOR ADVERTISING STRUCTURES
Does your business own any billboards•outdoor advertising structures?
If yes,attach separate Schedule 1-1 with requested information. 0 YES 6 No
SCHEDULE J LEASED EQUIPMENT
Does your business lease equipment to others?
If yes,attach separate Schedule J-1 with requested information. o YES b No
AFFIRMATION
LISTING MUST BE SIGNED BY A LEGALLY AUTHORIZED PERSON-Please check the capacity In which you are signing the affirmation.
For Individual Taxpayers: ❑ Taxpayer ® Guardian ® Authorized Agent ® Other person having knowledge of and charged
with the care of the person end property of the taxpayer
For Corporations,Partnerships,Limited Liability Companies,Unincorporated Associations:
Principal Officer of the Taxpayer O Full-time employee of the taxpayer who has been officially empowered by a principal officer to list
Title the property and sign the affirmation. Title DIRECTOR OF TAX-INDIRECT
Authorized agent. If this capacity Is selected,I certify that I have NCDOR Form AV-59 on file for this taxpayer: ❑ Yes No
Under penalties prescribed by law,I affirm that to the best of my knowledge and belief this listing,including any accompanying statements,Inventories,schedules,and arty other
information Is true and complete.(If this Is signed by an Individual other than the taxpayer,he affirms that he Is familiar with the extent and true value of all of the taxpayers property
subject to taxation in this county and that hie affirmation Is based on all the Information of which he has any knowledge.)
tfw ` 01/30/2024
Signature Oate Authorized Agent Address
DAVID TRAN/DIRECTOR OF TAX-INDIRECT
Printed Name and TAN d Signatory
(909)-786-4090 [e-mail]
Telephone Number Fax Number Em aU Address
Any Individual who willfully makes and subscribes an abstract listing required by the Subchapter II of Chapter 105 of the North Carolina General Statutes which he does
not believe to be true end correct as to every material matter shell be guilty of a Class 2 misdemeanor.(Punishable by Imprisonment up to 60 days).
COMPLETE&RETURN ENTIRE FORM NO LATER THAN JANUARY 31 TO AVOID A 10%LATE LISTING PENALTY
raw

INSTRUCTIONS-Lisdngs due by January 31. PAGE 4
Commonly Asked Questions Group(2)Construction in Progress(CIP)
Who must file a listing,end what do I list? CIP is business personal property which is under construction on January 1.The accountant wit
Any i ndiv.dual(4)or business(as)owning cr PC... .g or:ai property used or connecteo with a typically not capitalize the assets under construction until ell of the costa associated with the asset are
tweeted!Or other inoome producing purpose on January 1.Temporary absence of personal property known,In the Interim period,the accountant will typically maintain ma cove or the asset in a CAP
iti,ni Mc piaJo al vill,ch A r' , _ 6° ,' = St4 1 €ram '°,`� "ie mentor a account.The total of Shia account represents investment in personal property,and is to be listed with the
/ _ .,.. m rue e.i n fly of in.huai�,wi titian?ins I,4fhmy Pence.List 71 t>st&ii.CI 7At.7ti:51(d nc,..ir.NS,id
a.,... ...,..,.;a,g ..na.,.usna urn gR yn..r trans ai ru«nw"rti.iiurwsrw,.a i3Js r„emv,vaav ao v:«:...
uuW{Cap5W cue ...xi one warn,.uuo,w,,Sian:i i i. .,..-..ex+..,., ,4uwc«uaua. ..m_. , - -
happens to be in another state or county on January 1.. Group(3)Office Furniture&Fixtures
NCOS 1106.308 reeds that..'any person whose duly it is to list any property who willfully fails or This group Is for reporting the costs of all furniture 8 fixtures and small office machines used in the
refuses to list the same within the time prescribed by law shall be guilty of a Class 2 misdemeanor.The business operation.This Includes,but is not limited to,file cabinets,desks,chairs,adding machines,
failure to list shall be prime fads evidence that the failure was willful.'A class 2 misdemeanor is curtains,blinds,ceiling fans,window air conditioners,telephones.Intercom systems,and burglar alarm
punishable by imprisonment of up to 00 days. systems.
When end where to list? Group(4)Computer Equipment
Wynn are due on or before January 31,They must be filed with the County Tax Department.DO
NOT FILE THIS FORM WITH THE NORTH CAROLINA DEPARTMENT OF REVENUE.This form will This group is for reporting the costs of non-production computers&peripherals.This includes,but is not
not be accepted by the NC Department of Revenue. limited to,personal computers,midrange,or mainframes,as well as the monitors,printers,scanners,
magneto Storage devices,cables,&other peripherals associated with those computers.This category
A list of county tax office addresses can be found at the NC Department of Revenue's Website. also includes software that is capitalized and purchased from an unrelated business entity.Note:TM
hops://www.nodor.gov/documents/rronh•cerolina•countyesseseors•Ilet development cost of software or any modification cost to software,whether done Internally by
the taxpayer or externally by a third past to meet the customer's specified needs Is excluded
As required by state law,late listings may result in a discovery with a penalty.An extension of time to end should not be reported.This flues not Include high tech equipment such as proprietary
list may be obtained by sending a written request showing'good cause'to the County Assessor by computerized point of sale equipment or high tech medical equipment,or computer controlled
January 31. equipment,or the high-tech computer components that control the equipment.This type of equipment
would be included in Group(1)or'othef.
How do I list?-•Three Important rules:
Group(6)Improvements to Leased Property
(1)Read thew INSTRUCTIONS for each schedule or group.Contact your county tax office If you need This group includes improvements made by or for the business to reel property leased or used by the
(2)additionalIfSc Schedule
or Group business.The improvements mayor maynot be intended to remain in place at the end of the lease,but
SECTION It a S BLANK,NDO Taw not apply E LAST YEAR'.indicate so the listinglisting form, be
NOT LEAVE A
NOT WRITE'8 E AS A form may b rehctad for these they must still be listed by the business unless it has been determined that the improvements wit be
reasons and could result in late listing penalties. appraised as reel property by the county for this tax year,Contact the appropriate county to determine if
(3)Listings must be filed based on the tax district where the property is physically located.If you have you question whether these Improvements will be appraised as real property for this tax year.If you
received muftlple listing forms,each form must be completed separately. have made no improvements to leased property write'none',Do not include in this group any Store
Equipment-Group(1)or Office Furniture end Fixtures•Group(3).
INFORMATION SECTION Group(6)Expensed Items
Complete all sections at the top of the form,whether or not they are specifically addressed in these This group Is for reporting any assets which would typically be capitalized,but due to the business'
INSTRUCTIONS.Attach additional sheets If necessary. capitalization threshold,they have been expensed.(f you are able to provide the County tax office with
(1)Other N.C.Counties personal Is located:If your business has property normally a detailed list of costs end a description of the assets in the Expensed items category,please do so.)
located In other counties,diet where those onal property hats. Section 179 expensed items should be included in the appropriate group(1)through(4). Fill In the
(2)Contact person for audit:In case the county tax office needs additional information,or to verily e
the 'blank
nonwh(ch asks for your business"Cepitelizetion Threshold.'If you have no expensed items write
Information listed,Ilst the person to be contacted here.
(3)Physical address:Please note here the location of the propery.The actual physical location may be Group(7)Supplies
different from the mating address.Poet Office Boxes are not acceptable.
(4)Principal Business In this County:What does the listed busIness do?For example:Tobacco Farmer, Almost all businesses have supplies. These include normal business operating supplies. The'TYPE'
Manufacture electrical appliances,Laundromat.Restaurant.The SIC or NAICS code may help column is for,but is not limited to the following'types°of supplies:office supplies,maintenance&
describe this information,If you do not know the SIC or NAICS cods,please write'unknown° *Mortal supplies,fuels held for consumption,race cars(completed and spare parts),replacement&
(6)Complete other requested business Information.Maks any address changes. spare parts,medical&dental supplies,beauty&barber supplies,restaurant,hotel&motel supplies
(8)If out of business:If the business we have sent this form to has closed,complete this section and (linens,china,silverware,glassware,pots,pans,etc...which are not listed as depreciable assets),
attach any additional information regarding the sale of the property. display tams,rental Items(not sold in the normal course of business and not listed as depreciable
assets),and all other miscellaneous supplies. List the type and cost on hand as of January 1.
Schedule A Remember,the temporary absence of property on January 1 does not mean it should not be listed If
that property Is normally present. Supplies that are immediately consumed In the manufacturing
The year acquired column:The rows which begin'2023'are the rows in which you report property process or that become a pen of the property being sold,such as packaging materials,or raw materials,
acquired during the calendar year 2023.Other years follow the same format. fora manufacturer,do not have to be listed Even though inventory is exempt,supplies are not. Evan it
a business carries supplies in en Inventory account,they remain taxable. Do not place an arbitrary
Schedule A is divided into seven(7)groups.Each Is addressed below.Borne counties may have the value CO the property. Expense records and other documentation may be required to support the
column'Prior Years Cost'preprinted.This column should contain the cost information from last year's amounts listed.
listing.If t does not,please complete this column,referring back to your last year's listing.List under
°Current Year's Cosy the 100%cast of all depreciable personal property in your possession on January Other Schedule A Property
1.Include all fully depreciated assets as well.Round amounts to the nearest dollar.Use the'Additions' This categoryshould onlybe used N instructed by authorized countypersonnel.
end'Deletions'column to explain changes from'Prior Yr.Cosy to'Current Yr.Cost'.The'Prior Year's
Cost'pit a'Additions'minus'Deletions should equal'Current Years Cost'If there are any additions SCHEDULE B VEHICULAR EQUIPMENT•ATTACH ADDITIONAL SCHEDULES IF NECESSARY
and/or deletions,please note those under schedule 0,Acquisitions and Disposals Detail.If the deletion
is s transferred or pale out lease,please note this,and to whom the property was transferred. Motor Vehicle*registered with the North Carolina Division of Motor Vehicle*as of January 1st,
do not have to be listed,with the exception of Muhl-Year or Permanently Registered Trailers,
•ggmolaia tMa Iladng Hite ot6anty tex otilos nor furihar l�evuctions. Special Bodies on Vehicles,and International Registration Plan(IRP)Plated Vehicles.Please
answer the questions on the form to determine If you should complete end attach separate
CAST•Note that the cost Information you provide muss include all costs associated with the acquisition schedule*B-1 for certain other vehicles,0-2 for Watercraft or Watercraft engines,B-3 for Mobile
as wet es the costs associated with bringing that property Into operation.These costs may include,but Home*or Mobile Offices,or B-4 for Aircraft.
am not limited to Invoice cost,lrads-In allowances,freight,Installation costs,sales tax,expensed costs, SCHEDULE C PROPERTY IN YOUR POSSESSION,BUT OWNED BY OTHERS
and construction period Interest.
The cost figures reported should be historical cost,that Is the of i nal cost of an item when first If Jaenary 1,you have in your possession any business machines,jlomtmachinery,furnloaned,
tere,as vending
bysomeone other Than the current owner.For example,you.
equipment,e game machines,postage meters,or ege script in ownership
Is f the property
op rty or
purchased,even f It was first purchasedp Y otherwise held and not owned by you,a complete description and ownership of the property should be
tie current owner,may have purchased equipment in 2020 for$100,but the individual you purchased reported in this section.This information is for office use only.Assessments will be made to the
the equipment from acquired the equipment in 2015 for$1000.You,the current owner,should report ownerltessor.tl you have already tiled the January 15m report required by§106315,so indicate.If you
the property as acquired In 2016 for$1000. have none,wrte"none'In this section.If property Is held by a lessee under a'capital lease'where
Property should be reported at Its actual historical I its celled cost IF et the retell level of trade.For there nominal
Is a conditional sate contract, If Its to the property wills transferon at the end of the lease rop is e
example,a manufacturer of computers can make a certain model for$1000 total cost.It t typically n inal purohew upon termination'fee,then the lessee is responsible for listing under the appropriate
available to any retail customer for$2000.If the manufacturer uses the model for business purposes, group.
he should report the Computer at it's cost at the retail level of trade,which is$2000,not the$1000 it SCHEDULE D,E,F,G,AND H,please answer the questions provided on the form to determu,e if you
actually cost the manufacturer.Leasing companies must list property they lease at the retail trade level, need to complete and attach separate schedules E•1,G-1,or H-1 or the main business personal
even if their actual coed Is at the manufacturer or wholesaler level of trade. property listing form.
Group(1)MACHINERY&EQUIPMENT AFFIRMATION
This is the group used for reporting the cost of all machinery and equipment.This Includes all store If the form Is not signed by an authorized person,It wit be rejected and could be subject to penalties.
equipment,manufacturing equipment,production tines(hi-tech or low-tech),as well as warehouse and This section describes who may sign the listing form.
packaging equipment.List the total cost by year of acquisition,including fully depreciated assets that Listings submitted by mail shall be deemed to be Tiled as of the date shown on the postmark affixed by
are still connected with the business. the U.S.Postai Service.Any other indication of the date mailed(such as your own postage meter)is not
For example,a manufacturer of dish washers purchased a metal folding machine in October 2023 for considered and the listing shell be deemed to be filed when received In the office of the tax assessor.
$10,000.The ante tax was$200,shipping charges were$200,and Installation costa were$200.The Any person who wilfully attempts,or who willfully aids or abets any person to attempt,In any manner to I
total cost that the manufacturer should report Is$10,600,II there were no other coats Incurred.The evade or defeat the taxes imposed under this Subchapter(of the Revenue Laws),whether by removal
$10,600 should be added in group(1)to the 2023 current year's cost column as an addition. or concealment of property or otherwise,shall be guilty of a Class 2 misdemeanor.(Punishable by
Imprisonment up to 80 days)
Return entire form to Iredell County Tax Administration, PO Box 1027, Statesville, NC 28687, no later than
January 31 to avoid a 10%late listing penalty.
RI
1

Niagara Bottling,LLC
Waste Water Equipment
December 31,2023
Asset Number Asset Description Acquisiton Date New Cost
P Q
167976 MOR-WASTEWATER RESOURCES-WASTE WATER PUMP WITH MOTOR 7/1/2019 13,161.75
167977 MOR-WASTEWATER RESOURCES-WASTE WATER PUMP WITH MOTOR 7/1/2019 13,161.75
2019 Total 26,323.50
18436 M4-WASTEWATER RESOURCES-WASTEWATER COLLECTION&STORAGE SYSTEM 5/23/2013 230,180.00
18448 M4-RUSSO CONSTRUCTION-PH NEUTRAL.SYS&15K GAL WASTEWATER STORAGE TANK PADS 5/23/2013 22,220.00
18482 M4-WASTEWATER RESOURCES-AQUATEX TFC WASTEWATER PH TREATMENT SYSTEM 5/23/2013 289,572.02
19144 M4-G.BELL ELECTRIC-ELECTRIC INSTALL FOR TEMP WASTEWATER SYSTEM 7/1/2013 15,080.00
19740 M4-WASTEWATER RESOURCES-DRUM WASHER 12/1/2013 5,980.21
2013 Total 563,032.23
Grand Total 589,355.73

Niagara Bottling,LLC
Disposed Assets
December 31,2023
Asset
Classification Description Number Asset description Status Date Year Disposed Cost
Machinery&Equipment-A-12 75964 MOR-PROTECH MECHANICAL-INSTALL OF 4"SS PIPE CARBON TOWERS TO WASTEWATER Disposed 1/1/2017 2017 27,435.00
27,435.00