Code 9403 applies to employers that perform public or private collection of garbage, ashes, or refuse and the transporting of same to waste reduction or incinerator plants, rendering or fertilizer plants or dumps.  There is no distinction as to the types of garbage or refuse collected, i.e., solid or liquid, commercial, industrial or residential.  Also, no distinction is made as to the methods used to collect the garbage or refuse.  Some employers’ empty cans or drums manually or toss filled plastic trash bags into trucks.  Others operate mechanical equipment to lift containerized waste and dump the waste into trucks, or entire containers may be loaded onto truck chassis and empty containers are left for refilling.