Hazardous Substances Taxes – Facility Fee

The California Department of Tax and Fee Administration (CDTFA) administers four (4) hazardous waste fee programs in cooperation with the Department of Toxic Substances Control (DTSC), pursuant to the requirements of the California Hazardous Substances Tax Law.

The Facility Fee applies to an owner or operator of a site that is permitted by DTSC to treat, store, or dispose of hazardous waste in California. Facility fees are based on statutory provisions set forth in the Health and Safety Code (HSC) which utilize a tiered permitting program. Facility fees are classified into five tiers; Full Facility Permit; Standardized Permit; Permit-by-Rule; Conditional Authorization and Conditional Exemption. The fees vary according to the permitted level. (commenced 7-1-86, HSC sections 25205.2 – 25205.4, and 25205.7.)

Special Notices

Information About

What is the hazardous waste facility fee?

The hazardous waste facility fee is imposed on the owner or operator of a facility that is permitted by the Department of Toxic Substances Control to treat, store, or dispose of hazardous waste in California. The hazardous waste facility fees are based on statutory provisions in the Health and Safety Code, which utilize a tiered permitting program. Hazardous waste facility permits are classified into five tiers: Full Facility Permit, Standardized Permit, Permit-by-Rule, Conditional Authorization, and Conditional Exemption. The hazardous waste facility fees vary according to the permitted level. The California Department of Tax and Fee Administration (CDTFA) administers the hazardous waste facility fee in cooperation with the DTSC.

How are the hazardous waste facility fee funds used?

The funds are used by the Department of Toxic Substances Control to support hazardous waste management in California including the review and analysis of past, present, or potential environmental public health effects related to toxic substances.

Who owes the hazardous waste facility fee?

Anyone who stores, treats, or disposes of hazardous waste in California must obtain a hazardous waste facility permit (Health and Safety Code section 25205.2) or a grant of authorization from the Department of Toxic Substances Control and pay the appropriate hazardous waste facility fee to the CDTFA.

How is the hazardous waste facility fee charged?

The hazardous waste facility fee is charged based on the size and type of permit you have. California has a five-tiered permitting program consisting of the following:

  1. Full Permit Tier
  2. Standardized Permit Tier
  3. Permit by Rule (PBR) Tier
  4. Conditional Authorization (CA) Tier
  5. Conditional Exemption (CE) Tier

For more information, visit Department of Toxic Substances Control's Hazardous Waste or Facility Permit web pages. You can also view the Department of Toxic Substances Control's Fact Sheet: Hazardous Waste Facility Permits.

Who is required to register with CDTFA and pay the hazardous waste facility fee?

Any facility that stores, treats or disposes of hazardous waste must obtain a hazardous waste ID number and a hazardous waste facility permit (Health and Safety Code section 25205.2) or a grant of authorization from the Department of Toxic Substances Control.

How do I register with the CDTFA?

You do not need to register with the California Department of Tax and Fee Administration (CDTFA). The CDTFA registers each facility based on the information provided from the Department of Toxic Substances Control (DTSC). The DTSC provides a list of permitted hazardous waste facilities to the CDTFA to be registered.

Do I need to register with any other agency?

Yes. Treatment, storage, and disposal facilities must obtain either a state or federal hazardous waste ID number as well as a hazardous waste facility permit (Health and Safety Code section 25205.2) or a grant of authorization from the Department of Toxic Substances Control (DTSC). For more information, visit the DTSC's Hazardous Waste or ID Manifest webpages.

Additionally, anyone who generates, transports, offers for transport, treats, stores, or disposes of hazardous waste generally must have a hazardous waste ID number. A hazardous waste ID number is used to identify the hazardous waste generator, transporter, or facility that handles hazardous waste.

How do I get status or information for an EPA ID Number?

You can check the status of the issuance of your new hazardous waste ID number by going to the Reports tab on DTSC's website. You can search your business name or site address and the report will show if you have a hazardous waste ID number. You can also look up other facility and manifest information by searching by hazardous waste ID number, address, or business name, on this site.

How do I contact the CDTFA if my business changes or I need additional information?

Feepayers should notify the California Department of Tax and Fee Administration (CDTFA) of any change of business ownership, email address, mailing address or location, phone or fax number, to ensure that returns and information about the hazardous waste facility fee are received timely. Use form CDTFA-345-SP, Notice of Business Change, Special Taxes and Fees Accounts, to notify the CDTFA of changes.

You may also contact the CDTFA Customer Service Center at 1-800-400-7115 (TTY: 711) and select the option for "Special Taxes and Fees" or send a message through the CDTFA website at Email Your Tax Questions.

What is the current hazardous waste facility fee rate?

The hazardous waste facility fee rates are set by statute (Health and Safety Code section 25205.4). The current and historical hazardous waste facility fee rates can be viewed on the CDTFA's Tax and Fees Rates webpage.

The rates are adjusted annually to reflect increases or decreases in the cost of living as measured by the Consumer Price Index (CPI) issued by the Department of Industrial Relations. It is important for you to keep your account information current with the California Department of Tax and Fee Administration (CDTFA) so we may notify you of rate changes.

Hazardous waste facility fee rates are also listed on the Department of Toxic Substances Control's Fee Summary webpage.

Are there any exemptions for the hazardous waste facility fee?

Yes. Hazardous waste facility fees do not apply to the following:

  • Facilities operating under a standardized permit, permit-by-rule, or conditional exemption.
  • Facilities authorized by the DTSC to clean and recycle excavated underground storage tanks.
  • Facilities issued a variance by DTSC.
  • Facilities that treat, store, or dispose of hazardous waste, prior to July 1, 1986, and have not paid the hazardous waste facility fee.
  • Treatment of waste exclusively to comply with U.S. EPA orders.
  • Any household hazardous waste collection facility.
  • 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.
  • The portion of a solid waste facility used for segregation, handling, and storage of hazardous waste separated from solid waste loads received by the facility.
  • A facility used solely for processing or storage of hazardous waste where a public agency or contractor remedies a release of hazardous waste caused by another person.
  • 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:
    • The facility has received no waste from offsite since the permit expired.
    • The owner or operator gave DTSC timely notification of intent to close the facility, pursuant to regulations adopted by DTSC.
    • At least 90 days have elapsed since the owner or operator gave DTSC that notification.
    • DTSC did not complete its review of the closure plan within 90 days of receiving the notification.
  • An operator who is operating in such a manner that a permit or a grant of interim status is required, but who does not hold a permit or a grant of interim status.

When are the hazardous waste facility fee return and payment due?

The Hazardous Waste Facility Fee return (CDTFA-501-HF) and payment are due annually on the last day of February following the end of the calendar year for which the hazardous waste facility fee is due. For example the calendar year 2016 return is due February 28, 2017.

All accounts are also required to make two (2) prepayments.  The prepayments are due and payable by the last day of February and August of the current year. Each prepayment must be calculated the following way:

  • An amount not less than 50% (0.50) of the applicable hazardous waste facility fee for the current year.

Filing instructions are provided on the prepayment forms CDTFA-501-HFP, Hazardous Waste Facility Fee Prepayment Form – First Prepayment and CDTFA-501-HFP2, Hazardous Waste Facility Fee Prepayment Form – Second Prepayment. The final annual return is due and payable on the last day of February following the calendar year, reflecting both prepayments previously made.

The CDTFA mails your return to the address listed on your account. All registered feepayers should receive a return within 15 days of the due date.  If you do not receive a return, please contact the CDTFA Customer Service Center at 1-800-400-7115 Monday through Friday (except state holidays) 8:00 a.m. to 5:00 p.m. (Pacific time), and select the option for Special Taxes and Fees or email your question to Email Your Tax Questions.

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

How do I pay the hazardous waste facility fee?

Several options are available to make a payment including: directly online from your bank, credit card, check, or money order, and some of our customers are required to make payment through Electronic Funds Transfer (EFT). Feepayers with an estimated average monthly payment of $20,000 or more are required to pay by EFT. Please note that a service fee of 2.3% of the transaction amount will be charged by the credit card processing vendor. This service fee is retained by the vendor and is not revenue to the California Department of Tax and Fee Administration (CDTFA). The minimum fee is $1.00.

You may also submit payment with your return. Make your check or money order payable to "California Department of Tax and Fee Administration." Write your account number on your check or money order and make a copy for your records.

Am I required to pay the hazardous waste facility fee by electronic funds transfer?

If the amount of hazardous waste facility fees you pay average $20,000 or more per month, you are required to pay by an Electronic Funds Transfer (EFT). The CDTFA will notify you in writing if you are required to remit your fees electronically. Voluntary or mandatory EFT payments can be made on our website at make a payment. In order to register as an EFT participant, you must complete and return form CDTFA-555-ST, Authorization Agreement for Electronic Funds Transfer (EFT). See our EFT Quick Reference Guide – Special Taxes for detailed information.

In addition to paying the hazardous waste facility fee by EFT by the due date, you must also file the return by the due date. Even if no amount is owed, you must still file a timely return. A delinquent return, failure to pay by EFT, or a late payment will result in penalty and interest charges. More information about EFT payments can be found on the CDTFA website at make a payment.

How long do I need to keep records?

Records must be retained for at least four years from the time the hazardous waste facility fee is due unless the CDTFA authorizes you in writing to destroy them sooner. For additional information regarding record retention please view Regulation 4901.

How do I claim a refund of the hazardous waste facility fee?

If you have overpaid the hazardous waste facility fee directly to the CDTFA, you may file a claim for refund by using form CDTFA-101, Claim for Refund or Credit, or by filing an amended return(s) stating the specific reason(s) for the overpayment. Claims for refund must be in writing, signed by the owner or an authorized representative, state the reason for the overpayment, specify the period for which you made the overpayment and the amount of the refund requested. Additional refund details can be found on the CDTFA's Special Taxes Claims for Refund webpage.

Mail claims to:
California Department of Tax and Fee Administration
Appeals and Data Analysis Branch (MIC: 33)
P.O. Box 942879
Sacramento, CA 94279-0033

How long do I have to file a refund claim for the hazardous waste facility fee?

Whichever of the following dates occurs last is your filing deadline:

  • Three years after the due date of the return on which you overpaid the fee
  • Six months after you overpaid the fee
  • Six months after the date a determination (billing) became final
  • Three years after the CDTFA collected an involuntary payment, such as from a levy or lien

Be sure to file your claim for refund by the applicable deadline. If you don't file on time, the CDTFA cannot consider your claim, even if you overpaid the fee. If you have questions about your deadline to file a refund claim, contact our Customer Service Center at 1-800-400-7115.

What is a uniform hazardous waste manifest?

A Uniform Hazardous Waste Manifest is the shipping document or bill of lading that travels with the hazardous waste from point of generation, through transportation, to the final treatment, storage, or disposal facility. It contains information about the type and quantity of hazardous waste and identifies the generator and location from where it was removed, the hazardous waste transporter, and the treatment, storage, and/or disposal facility. For more information on a hazardous waste manifest, visit the Department of Toxic Substances Control's Manifests webpage.

What is RCRA and non-RCRA Hazardous Waste?

The Resource Conservation ecovery Act of 1976 (RCRA) is a federal statute which regulates facilities that treat, store, or dispose of hazardous waste. All RCRA hazardous wastes are identified in Part 261 of Title 40 of the Code of Federal Regulations and Appendices.

Non-RCRA Hazardous Wastes are considered those wastes which are regulated in California, other than the federally regulated RCRA hazardous wastes.

Registration

Forms & Publications

Resources

Related Websites

Contact Us

If you have questions regarding this program or need to register with CDTFA, please contact Special Taxes and Fees at the following address or telephone number:

Special Taxes and Fees. MIC: 88
California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0088

Telephone 1-800-400-7115
(TTY: 711)

Email Your Tax Questions