(1) The full cost of solid waste management shall include the rate charged by the county or municipality to the end user for solid waste management services plus any other direct, indirect or outside contractor costs associated with solid waste management services. The full cost includes, but is not limited to the following elements:
(a) The rate charged to the user by the county and municipality for solid waste management services, and outside contractor costs.
(b) Any direct or indirect costs of providing the solid waste management services which are incurred by and funded by or included in the budget of any fund of the county or municipality which are not included in any user charge.
(2) The disclosure information shall be divided into residential and non-residential user categories. To the extent the service element is provided directly or by contract or interlocal agreement, the full cost calculated for each user category shall be reported separately for the following solid waste management cost elements: solid waste collection, solid waste disposal and recycling.
(3) All workpapers and the source documents used by the county or municipality in calculating full cost and a copy of the full cost disclosure shall be maintained on file for a period of three years by the county or municipality. The file shall be available for examination by the public and the Department during the normal business hours of the county or municipality.
(4) Counties which have implemented a countywide special assessment or other countywide revenue producing mechanism to fund any solid waste management program or any cost element of such a program shall consider the entire county as its service area for the purpose of determining and reporting the full costs of that countywide solid waste program or cost element. Municipalities and other entities that are included within the service area and receive solid waste management services which are funded as part of the countywide special assessment or other revenue producing mechanism shall not include those countywide funded solid waste management services in their calculation of full cost.