Hazardous Substances Taxes – Generator Fee
The California Department of Tax and Fee Administration 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 Generator Fee applies to every person who generates five or more tons of hazardous waste at a site in California within a calendar year. This includes recycled waste, treated wood waste, and waste sent outside California for disposal. The fee is determined by the total tonnage of waste generated per site. If the Facility Fee has been paid for a site, the Generator Fee does not apply. (commenced 7-1-86, H&SC section 25205.5.)
Hazardous Waste Generator Fee Surplus Funds Unavailable
- Frequently Asked Questions
California Identification (ID) Numbers
- The Department of Toxic Substances Control (DTSC) issues ID Numbers for generators, transporters, and treatment, storage, and disposal facilities that handle hazardous wastes not regulated under the Resource Conservation and Recovery Act (RCRA). If you need a California ID Number, you can find more information on DTSC's California ID Number page. You may call the DTSC Fees Unit at 1-916-445-1664.
- The U.S. EPA issues federal (RCRA) ID Numbers
The fees are adjusted annually and approved by the CDTFA to reflect increases or decreases in the cost of living as measured by the CPI issued by the Department of Industrial Relations. Current rates are posted on the CDTFA website on the above link.
- Hazardous Waste Generator Fee, BOE-501-HG
- Hazardous Waste Generator Fee – Federal, BOE-501-FHG
- DTSC Annual Fee Summary
- Department of Toxic Substances Control
- Managing Hazardous Waste (household, universal, used oil, & e-waste)
- EPA ID Numbers
- Sample Manifest Form
If you have questions regarding this program or need to register with the 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