Hazardous Substances Taxes Environmental Fee Registration Information

Who is required to register?

Effective January 1, 2007, most businesses/organizations operating in California must register with the Board of Equalization (BOE) and file environmental fee returns. These include:

  • General partnerships
  • Limited partnerships
  • Limited liability partnerships
  • Limited liability companies
  • Sole proprietorships
  • All corporate entity types
  • Professional Employer Organizations (PEO)

These businesses/organizations must file returns if:

  • They have 50 or more employees,
  • Each employed more than 500 hours in California during the prior calendar year.

Those with fewer than 50 qualifying employees are not required to register or pay the fee. However, any business or organization that receives an environmental fee return must file it by the due date.

Register Online

You may register for an account using online registration. Online registration is the convenient way to register and is available 24 hours a day.