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Business Taxes Law Guide—Revision 2024
Hazardous Waste Fee
Health and Safety Code
Division 20. Miscellaneous Health and Safety Provisions
Chapter 6.5. Hazardous Waste Control
Article 9.1. Facilities and Generator Fees*
Section 25205.4
Text of Section Operative January 1, 1998 Through July 11, 2021
25205.4. Facility fees; exemptions; computation of fees. (a) The base rate for the 1997 reporting period for the facility fee imposed by Section 25205.2 is nineteen thousand seven hundred sixty-one dollars ($19,761). Commencing with the 1998 reporting period, and for each reporting period thereafter, the board shall adjust the base rate annually to reflect increases or decreases in the cost of living during the prior fiscal year, as measured by the Consumer Price Index issued by the Department of Industrial Relations or by a successor agency.
(b) The determination of the facility fee pursuant to this section, including the redetermination of the base rate, is exempt from Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code.
(c) Except as provided in subdivision (e), in computing the facility fees, all of the following shall apply:
(1) The fee to be paid by a ministorage facility shall equal 25 percent of the base facility rate.
(2) The fee to be paid by a small storage facility shall equal the base facility rate.
(3) The fee to be paid by a large storage facility shall equal twice the base facility rate.
(4) The fee to be paid by a minitreatment facility shall equal 50 percent of the base facility rate.
(5) The fee to be paid by a small treatment facility shall equal twice the base facility rate.
(6) The fee to be paid by a large onsite treatment facility shall equal three times the base facility rate.
(7) The fee to be paid by a large offsite treatment facility shall be as follows:
(A) The annual facility fees for 1998, 1999, and 2000 shall equal 2.25 times the base facility rate.
(B) Beginning with the annual facility fee for 2001, the annual facility fee shall equal three times the base facility rate.
(8) The fee to be paid by a disposal facility shall equal 10 times the base facility rate.
(9) (A) The fee to be paid by a facility with a postclosure permit shall be five thousand seven hundred twenty-five dollars ($5,725) annually for a small facility, eleven thousand four hundred fifty dollars ($11,450) annually for a medium facility, and seventeen thousand one hundred seventy-five dollars ($17,175) for a large facility during the first five years of the postclosure period. The fee to be paid by a facility with a postclosure permit during the remaining years of the postclosure care period shall be three thousand fifty dollars ($3,050) annually for a small facility, six thousand one hundred dollars ($6,100) annually for a medium facility, and ten thousand three hundred dollars ($10,300) annually for a large facility.
(B) The fees required by subparagraph (A) shall be reduced by 50 percent for any facility for which an agency, other than the department, is the lead agency pursuant to paragraph (1) of subdivision (b) of Section 25204.6.
(d) If a facility falls into more than one category listed in either subdivision (c) or (e), or any combination thereof, or multiple operations under a single hazardous waste facilities permit or grant of interim status fall into more than one category listed in subdivision (c) or (e), or any combination thereof, the facility operator shall pay only the rate for the facility category which is the highest rate.
(e) Notwithstanding subdivision (c), the facility fee for a facility that has been issued a standardized permit shall be as follows:
(1) The fee to be paid for a facility that has been issued a Series A standardized permit shall be eleven thousand seven hundred thirty dollars ($11,730).
(2) The fee to be paid for a facility that has been issued a Series B standardized permit shall be five thousand four hundred ninety-seven dollars ($5,497).
(3) Except as specified in paragraph (4), the fee to be paid for a facility that has been issued a Series C standardized permit shall be four thousand six hundred seventeen dollars ($4,617).
(4) The fee for a facility that has been issued a Series C standardized permit is two thousand three hundred eight dollars ($2,308) if the facility meets all of the following conditions:
(A) The facility treats not more than 1,500 gallons of liquid hazardous waste and not more than 3,000 pounds of solid hazardous waste in any calendar month.
(B) The total facility storage capacity does not exceed 15,000 gallons of liquid hazardous waste and 30,000 pounds of solid hazardous waste.
(C) If the facility both treats and stores hazardous waste, the facility does not exceed the volume limitations specified in subparagraphs (A) and (B) for each individual activity.
(f) The fee imposed pursuant to this section shall be paid in accordance with Part 22 (commencing with Section 43001) of Division 2 of the Revenue and Taxation Code.
Text of Section Operative July 12, 2021 Through June 30, 2022
25205.4. Facility fees; exemptions; computation of fees. (a) The base rate for the 2021 reporting period for the facility fee imposed by Section 25205.2 is thirty-five thousand nine hundred forty-three dollars ($35,943).
(b) The determination of the facility fee pursuant to this section, including the redetermination of the base rate, is exempt from Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code.
(c) Except as provided in subdivision (e), in computing the facility fees, all of the following shall apply:
(1) The fee to be paid by a ministorage facility shall equal 25 percent of the base facility rate.
(2) The fee to be paid by a small storage facility shall equal the base facility rate.
(3) The fee to be paid by a large storage facility shall equal twice the base facility rate.
(4) The fee to be paid by a minitreatment facility shall equal 50 percent of the base facility rate.
(5) The fee to be paid by a small treatment facility shall equal twice the base facility rate.
(6) The fee to be paid by a large onsite treatment facility shall equal three times the base facility rate.
(7) The fee to be paid by a large offsite treatment facility shall equal three times the base facility rate.
(8) The fee to be paid by a disposal facility shall equal 10 times the base facility rate.
(9) (A) The fee to be paid by a facility with a postclosure permit shall be five thousand seven hundred twenty-five dollars ($5,725) annually for a small facility, eleven thousand four hundred fifty dollars ($11,450) annually for a medium facility, and seventeen thousand one hundred seventy-five dollars ($17,175) for a large facility during the first five years of the postclosure period. The fee to be paid by a facility with a postclosure permit during the remaining years of the postclosure care period shall be three thousand fifty dollars ($3,050) annually for a small facility, six thousand one hundred dollars ($6,100) annually for a medium facility, and ten thousand three hundred dollars ($10,300) annually for a large facility.
(B) The fees required by subparagraph (A) shall be reduced by 50 percent for any facility for which an agency, other than the department, is the lead agency pursuant to paragraph (1) of subdivision (b) of Section 25204.6.
(d) If a facility falls into more than one category listed in either subdivision (c) or (e), or any combination of categories, or if multiple operations under a single hazardous waste facilities permit or grant of interim status fall into more than one category listed in subdivision (c) or (e), or any combination of categories, the facility operator shall pay only the rate for the facility category that is the highest rate.
(e) Notwithstanding subdivision (c), the facility fee for a facility that has been issued a standardized permit shall be as follows:
(1) The fee to be paid for a facility that has been issued a Series A standardized permit shall be eleven thousand seven hundred thirty dollars ($11,730).
(2) The fee to be paid for a facility that has been issued a Series B standardized permit shall be five thousand four hundred ninety-seven dollars ($5,497).
(3) Except as specified in paragraph (4), the fee to be paid for a facility that has been issued a Series C standardized permit shall be four thousand six hundred seventeen dollars ($4,617).
(4) The fee for a facility that has been issued a Series C standardized permit is two thousand three hundred eight dollars ($2,308) if the facility meets all of the following conditions:
(A) The facility treats not more than 1,500 gallons of liquid hazardous waste and not more than 3,000 pounds of solid hazardous waste in any calendar month.
(B) The total facility storage capacity does not exceed 15,000 gallons of liquid hazardous waste and 30,000 pounds of solid hazardous waste.
(C) If the facility both treats and stores hazardous waste, the facility does not exceed the volume limitations specified in subparagraphs (A) and (B) for each individual activity.
(f) The fee imposed pursuant to this section shall be paid in accordance with Part 22 (commencing with Section 43001) of Division 2 of the Revenue and Taxation Code.
(g) This section applies only to fees due for the 2021 reporting period and the prepayment due for the 2022 reporting period.
(h) This section shall become inoperative on July 1, 2022, and, as of January 1, 2023, is repealed.
* SEC. 29. It is the intent of the Legislature that any provision of Section 25205.2, 25205.17, 25205.21, or 25205.22 of the Health and Safety Code, as amended or added at the 1993 session of the 1993–94 Regular Session of the Legislature, that reduces or eliminates hazardous waste facility fees required to be paid under existing law, shall provide amnesty from those fees not yet paid for all persons who failed to pay the required fee under that law. It is the further intent of the Legislature that, except as otherwise provided in subdivision (f) of Section 25205.2 of the Health and Safety Code, those persons who paid the then applicable fees are not entitled to any refund of the fees paid.