Abstract: The present invention discloses a system and method for trash storage and disposal located above and below the surface. The trash storage and disposal system comprises an underground concrete receptacle liner or box, a polyethylene trash storage bucket that sits sub-base in the concrete liner or box with a hook capacity to permit the trash storage bucket to be lifted out of the concrete liner for disposal, a metal ring for a winch connection and the crane to attach from the garbage truck to remove trash from the storage bucket; a spray system provided inside the polyethylene trash storage bucket sprays a peppermint and/or other rodent deterrent and odor repellent and a cover or lid seals the polyethylene trash storage bucket. The cover or lid has a chute style, chimney flue above the ground and the chute style, chimney flue has a lid for dumping refuse by people.