The Environmental Fees Division administers the tax and tax fee programs listed below, to view the taxes and fees imposed for the past three years and information related to the programs, please click on the appropriate program.

Environmental Fees Division Programs

1. Electronic Waste Recycling Fee
2. Environmental Fee
3. Hazardous Waste Facility Fee
4. Hazardous Waste Facility Fee - Federal
5. Hazardous Waste Facility Fee - First Prepayment
6. Hazardous Waste Facility Fee - Federal - First Prepayment
7. Hazardous Waste Facility Fee - Second Prepayment
8. Hazardous Waste Facility Fee - Federal - Second Prepayment
9. Hazardous Waste Generator Fee
10. Hazardous Waste Generator Fee - Federal
11. Hazardous Waste Generator Fee Prepayment
12. Hazardous Waste Generator Fee - Federal Prepayment
13. Occupational Lead Poisoning Prevention Fee
14. Ballast Water Management Fee (Marine Invasive Species)
15. California Tire Fee
16. Integrated Waste Management Fee
17. Integrated Waste Management Fee - Non-hazardous Wood Waste Facility

1. Electronic Waste Recycling Fee

Effective January 1, 2005, the Electronic Waste Recycling (Ewaste) Fee applies when a retailer sells or leases certain new or refurbished video display devices to California consumers. The various products covered by the fee are called "covered electronic devices" or "CEDs". The fee ranges from $6.00 to $10.00 per CED. It is based on the viewable size of the video display screen, measured diagonally.

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2. Environmental Fee

Until December 31, 2006, the Environmental Fee applied to corporations in industry groups that use, generate or store hazardous materials or that conduct activities related to those materials. With the passage of Assembly Bill 1803 (stats. 2006, ch. 77), effective January 1, 2007, the fee was expanded to also include, General Partnerships, Limited Partnerships, Limited Liability Partnerships, Limited Liability Companies and Sole Proprietorships. The fee applies to organizations that are included in the industry groups and have 50 or more employees that are employed more than 500 hours in California during the calendar year. The fee is a graduated fee based on the total number of employees.

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3.  Hazardous Waste Facility Fee

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4. Hazardous Waste Facility Fee - Federal

See chart above

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5. Hazardous Waste Facility Fee - First Prepayment

Prepayment is due and payable by the last day of February of the current year. The prepayment must not be less than 50 percent (0.50) of the highest permitted fee category.  

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6. Hazardous Waste Facility Fee - Federal -First Prepayment

Prepayment is due and payable by the last day of February of the current year. The prepayment must not be less than 50 percent (0.50) of the highest permitted fee category.

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7. Hazardous Waste Facility Fee - Second Prepayment

Second Prepayment is due and payable by the last day of August of the current year. The prepayment must not be less than 50 percent (0.50) of the applicable fee.  

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8.  Hazardous Waste Facility Fee – Federal – Second Prepayment

Second Prepayment is due and payable by the last day of August of the current year. The prepayment must not be less than 50 percent (0.50) of the applicable fee.  

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9.  Hazardous Waste Generator Fee – Annual

Fee applies to every person who generates five or more tons of hazardous waste in California within a calendar year for a specific site.

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10. Hazardous Waste Generator Fee – Federal Annual
    

See chart above

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11.  Hazardous Waste Generator Fee Prepayment

Prepayment:

Each year a prepayment of the fee is due by August 31.  The prepayment amount can be determined by using either Option 1 or Option 2 below.

Option 1:  One hundred percent (100%) of the applicable Generator Fee based on the total volume of hazardous waste generated for all sites in the current year from January 1 through June 30. 

Option 2: An amount equal to fifty percent (50%) of the Generator Fee paid to the Board for the preceding calendar year (if zero for prior year, then you must use Option 1).


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12.  Hazardous Waste Generator Fee Prepayment – Federal

See instructions above

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13.  Occupational Lead Poisoning Prevention Fee

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14.  Ballast Water Management Fee (Marine Invasive Species)

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15.   California Tire Fee

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16.   Integrated Waste Management Fee

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17.   Integrated Waste Management Fee - Non-hazardous Wood Waste Facility

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