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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 25205.3
Text of Section Operative January 1, 1994 Through July 11, 2021
25205.3. Facility fee exemptions. The following facilities are exempt from the fees imposed by this article:
(a) Any household hazardous waste collection facility operated pursuant to Article 10.8 (commencing with Section 25218).
(b) Any facility operated by a local government agency, or by any person operating a hazardous waste collection program under an agreement with a public agency, which is used for wastes which meet the requirements of paragraph (3) of subdivision (a) of Section 25174.7.
(c) That portion of a solid waste facility permitted pursuant to Chapter 3 (commencing with Section 44001) of Part 4 of Division 30 of the Public Resources Code, which is used for the segregation, handling, and storage of hazardous waste separated from solid waste loads received by the facility, pursuant to a load checking program.
(d) A facility used solely for the treatment, storage, disposal, or recycling of hazardous waste which results when a public agency or its contractor investigates, removes, or remedies a release of hazardous waste caused by another person.
(e) (1) For purposes of fees assessed in any reporting period beginning July 1, 1990, or subsequently, a facility which has been issued a permit for the purpose of storing hazardous waste onsite, and whose permit has expired, if all of the following has occurred:
(A) The facility has received no waste from offsite since the permit expired.
(B) The owner or operator gave the department timely notification of intent to close the facility, pursuant to regulations adopted by the department.
(C) At least 90 days have elapsed since the owner or operator gave the department that notification.
(D) The department did not complete its review of the closure plan within 90 days of receiving the notification.
(2) This exclusion shall take effect the reporting period following the reporting period in which the facility first satisfied the requirements of paragraph (1) and did not accumulate waste onsite for more than 90 consecutive days.
Text of Section Operative July 12, 2021 Through June 30, 2022
25205.3. Facility fee exemptions. The following facilities are exempt from the fees imposed by this article:
(a) A household hazardous waste collection facility operated pursuant to Article 10.8 (commencing with Section 25218).
(b) A facility operated by a local government agency, or by any person operating a hazardous waste collection program under an agreement with a public agency, that is used for wastes that meet the requirements of paragraph (3) of subdivision (a) of Section 25174.7.
(c) That portion of a solid waste facility permitted pursuant to Chapter 3 (commencing with Section 44001) of Part 4 of Division 30 of the Public Resources Code, that is used for the segregation, handling, and storage of hazardous waste separated from solid waste loads received by the facility, pursuant to a load checking program.
(d) A facility used solely for the treatment, storage, disposal, or recycling of hazardous waste that results when a public agency or its contractor investigates, removes, or remedies a release of hazardous waste caused by another person.
(e) (1) For purposes of fees assessed in any reporting period beginning July 1, 1990, or subsequently, a facility that has been issued a permit for the purpose of storing hazardous waste onsite, and whose permit has expired, if all of the following has occurred:
(A) The facility has received no waste from offsite since the permit expired.
(B) The owner or operator gave the department timely notification of intent to close the facility, pursuant to regulations adopted by the department.
(C) At least 90 days have elapsed since the owner or operator gave the department that notification.
(D) The department did not complete its review of the closure plan within 90 days of receiving the notification.
(2) This exclusion shall take effect the reporting period following the reporting period in which the facility first satisfied the requirements of paragraph (1) and did not accumulate waste onsite for more than 90 consecutive days.
(f) This section applies only to fees due for the 2021 and earlier reporting periods.
(g) 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.