Special Taxes - Environmental Fees
California Hazardous Substance Tax Law
The Board administers six hazardous waste fee programs in cooperation with the Department of Toxic Substances Control, pursuant to the requirements of the California Hazardous Substances Tax Law. The fee programs are:
The Environmental Fee is a fee on businesses in industry groups that use, generate or store hazardous materials or that conduct activities related to those materials. In the past, the annual fee only applied to certain corporations. Beginning January 1, 2007, Assembly Bill 1803 (Stats. 2006, ch. 77) expanded the fee to include: general partnerships, limited partnerships, limited liability partnerships, limited liability companies and sole proprietorships, in addition to corporations (including nonprofit corporations, "S" corporations and out-of-state corporations) operating in California. In general, the fee applies to businesses that have 50 or more employees who are employed more than 500 hours in California during a calendar year. The fee is graduated based on the number of employees; for more information, see Publication 90.
The Facility Fee applies to an owner or operator of a site that is permitted by the Department of Toxic Substances Control to dispose, treat or store hazardous waste. The fee varies according to the permitted level.
The Generator Fee applies to every person who generates five or more tons of hazardous waste in California within a calendar year for a specific site. This includes recycled waste and waste sent outside California for disposal. The fee is determined by the total tonnage of waste generated. If the Facility Fee is being paid for a site, the Generator Fee does not apply.
The Disposal Fee applies to any waste disposed of by depositing the waste on or into land in California. The Disposal Fee is paid directly to the Disposal Facility where the waste is submitted for disposal. The fee is determined by the total tonnage of waste disposed of and returns are only required to be filed by the Disposal Facilities.
Activity Fees are based upon specific activities performed by the Department of Toxic Substances Control (DTSC). The fees are assessed upon notice to the Board from DTSC that a fee is due and are the result of an action requested by the feepayer, such as a new permit, permit modification, variance or site mitigation assessment fee.
Transportable Treatment Unit Fee
The Transportable Treatment Unit Fee applies to owners or operators of sites that treat hazardous waste but, due to the volume of waste treated or waste stored, do not warrant a full facility permit. The fee is assessed as a flat rate fee per unit and by permit modification, pursuant to information provided by the DTSC.