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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 25205.21
Text of Section Operative Through July 11, 2021
25205.21. Maximum facility fee for government agency. (a) Notwithstanding Section 25205.4, a disposal facility operator which is a government agency shall be subject to a maximum facility fee of ten thousand dollars ($10,000) for any reporting period of 12 months and five thousand dollars ($5,000) for any reporting period of six months, for that disposal facility for any reporting period in which it did not at any time dispose of hazardous waste therein. This section shall apply to all reporting periods since the inception of the facility fee up to and including the reporting period ending December 31, 1998.
(b) Prior to January 1, 1998, no interest or penalty shall accrue on any amount owed by an operator pursuant to subdivision (a).
(c) This section shall not affect the imposition of the annual postclosure facility fee.
Text of Section Operative July 12, 2021
25205.21. Maximum facility fee for government agency. (a) Notwithstanding Section 25205.2, a disposal facility operator that is a government agency shall be subject to a maximum facility fee of ten thousand dollars ($10,000) for any reporting period of 12 months and five thousand dollars ($5,000) for any reporting period of six months, for that disposal facility for any reporting period in which it did not at any time dispose of hazardous waste during the reporting period. This section shall apply to all reporting periods since the inception of the facility fee up to and including the reporting period ending December 31, 1998.
(b) This section shall not affect the imposition of the annual postclosure facility fee imposed pursuant to Section 25205.2.
* 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.