Getting Started with Integrated Waste Management Fee (Solid Waste & Wood Waste)

Application of Fee

The California Department of Resources Recycling and Recovery (CalRecycle) regulates the solid waste handling, processing, and disposal operations of landfills, transfer-processing stations, material recovery facilities, compost facilities and waste-to-energy facilities. For purposes of this guide, we will refer to solid waste disposal facilities as only disposal facilities.

The Integrated Waste Management Fee is imposed on operators of disposal facilities (landfills) who are required to have a solid waste facility permit issued by CalRecycle. Disposal facility operators pay a quarterly fee to the CDTFA based on the amount of all solid waste (including wood waste) disposed of at disposal facilities in this state.

Operators of solid waste landfills that pay the fee may charge their users an administrative fee of not more than five percent (5.00%) of the fees paid to the CDTFA during the previous quarter.

For more information about CalRecycle permits, see the Regulated Businesses page on the CalRecycle website.

Registration

There is no online registration for this program with the CDTFA. For registration information, contact CalRecycle.

After you register with CalRecycle and obtain a Solid Waste Information System (SWIS) number, CalRecycle will send your SWIS registration information to the CDTFA.

Fee Rates

The Integrated Waste Management Fee rate is charged on the amount of solid waste (including nonhazardous wood waste), measured by weight or volumetric equivalent, disposed of at a disposal site in California. The total tons of solid waste subject to the fee are multiplied by the fee rate to calculate the amount due.

Visit the Tax Rates – Special Taxes and Fees page to view current and historical tax rates. Rates for the integrated waste management fee program are set by statute (Public Resources Code Section 48000).

Return and Payment

The Integrated Waste Management Fee returns and payments are due on the 25th day of the month following each quarterly period. For example, the 1st quarter 2020 return (January – March 2020) return was due on April 25, 2020.

File a Return Online – File your return through our online services homepage. Log in using your username and password and select the account for which you want to file a return. Select the More link under the I Want To section. Then select the File a Return link and follow the prompts.

Note: If you do not have a username and password, select the Sign Up Now link under the Create a Username heading from the online services homepage.

Additional Return Filing Options – You may also file your return(s) by mail using the return forms listed below:

• CDTFA-501-SQ, Integrated Waste Management Fee Return or
• CDTFA-501-NW, Integrated Waste Management Fee Return – Nonhazardous Wood Waste Facility

Visit our Tutorials page for how to file your Integrated Waste Management Fee returns through our online services.

Returns must be received or postmarked by the due date to be considered timely, even if no amount is owed. If the due date falls on a Saturday, Sunday, or state holiday, returns postmarked or received by the next business day will be considered timely.

Payment

Make a Payment – Make payments through our online services. Log in using your username and password and select the account for which you want to make a payment. Select the More link under the I Want To section. Then select the Make a Payment link and follow the prompts.

Additional Payment Options – Visit our website for additional convenient payment methods.

Electronic Funds Transfer (EFT) – Taxpayers with an estimated average monthly fee liability of $20,000 or more are required to pay amounts due by electronic funds transfer (EFT). We will notify you in writing if you are required to pay your fees electronically. Please visit our Electronic Funds Transfer (EFT) – Frequently Asked Questions (FAQ's) for payment methods and payment deadline information.

Payments must be received or postmarked by the due date to be considered timely. If the due date falls on a Saturday, Sunday or state holiday, payments postmarked or received by the next business day will be considered timely.

Penalty and Interest

The penalty for filing a late return and/or late fee payment is ten percent of the fee amount due for the period. Interest also applies to late fee payments.

Interest also applies to late fee payments.

Updating Your Business Information with CDTFA

Update Business Information Online – Update your business information through our online services homepage. Log in using your username and password and select the account for which you want to update. Select the More link under the I Want To section. Then select the option you are requesting to update under Account Maintenance.

Additional Business Update Options – You may also notify us of any changes by:

• Using form CDTFA-345-SP, Notice of Business Change, Special Taxes and Fees Accounts, or
• Contacting our Customer Service Center at 1-800-400-7115 (CRS: 711) and selecting the option for “Special Taxes and Fees,” or
• Sending a message through our website at Email Your Tax Questions.

Record Keeping

Records must be retained for at least four years from the time the fee is due unless the CDTFA authorizes you in writing to destroy them sooner.

For more information about record retention, please view Regulation 3301 and Regulation 4901.