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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 25205.5.01
Text of Section Operative January 1, 2022
25205.5.01. Generation and handling fees; schedule of rates. (a) (1) The Board of Environmental Safety shall establish, by regulation, a schedule of rates for the fee authorized by Section 25205.5, to be applicable commencing July 1, 2023, and may adjust the schedule of rates no more frequently than once per year thereafter and no later than October 1 of any year in which the Board of Environmental Safety adopts the schedule of rates.
(2) No later than October 1 of each year, the board shall provide the California Department of Tax and Fee Administration the fee rates that have been modified pursuant to this section.
(b) (1) The schedule of rates established pursuant to subdivision (a) shall be based on both of the following:
(A) The costs of the administration and collection of fees.
(B) Statewide general administrative costs assessed to the Hazardous Waste Control Account for that purpose.
(2) The total amount of fee revenues collected each fiscal year shall conform with the amounts appropriated by the Legislature for that fiscal year from the Hazardous Waste Control Account for expenditure as authorized pursuant to Section 25174.
(3) The rates shall allow for a reserve in the Hazardous Waste Control Account each year at an amount determined by the Board of Environmental Safety to be sufficient to ensure that all programs funded by the Hazardous Waste Control Account will not be adversely affected by any revenue shortfalls or additional baseline expenditure adjustments, but not to exceed 10 percent of authorized expenditure levels.
(c) (1) The rate established by the Board of Environmental Safety pursuant to subdivision (a) shall not exceed ninety-eight dollars and fifty cents ($98.50).
(2) The rate limit established in this subdivision is the limit for the 2023–24 fiscal year. Beginning with the 2024–25 fiscal year, and for each fiscal year thereafter, the rate limit shall be adjusted 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.
(d) If the Board of Environmental Safety determines the fee revenue collected during the preceding year was greater than, or less than, the amounts appropriated by the Legislature, the fee rates proposed by the Board of Environmental Safety shall be adjusted to compensate for the over or under collection of revenue.
(e) A regulation adopted pursuant to this section may be adopted as an emergency regulation in accordance with Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, and for the purposes of that chapter, including Section 11349.6 of the Government Code, the adoption of these regulations is an emergency and shall be considered by the Office of Administrative Law as necessary for the immediate preservation of the public peace, health, and safety, and general welfare. Notwithstanding Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3 of Title 2 of the Government Code, an emergency regulation adopted by the department pursuant to this section shall be filed with, but not be repealed by, the Office of Administrative Law. A regulation adopted pursuant to this section shall remain in effect until repealed by the Board of Environmental Safety.
(f) This section shall become operative on January 1, 2022.
* 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.