Occupational Lead Poisoning Prevention Fee Guide

The fee amount is based on the following criteria:

• The number of employees employed by you in California for 160 hours or more in a calendar year, and
• Your fee category, A or B, depending on your four-digit SIC code. The categories are based on the number of cases in a SIC code where workers were found to have elevated levels of lead in their blood, as reported to the CDPH's California Occupational Blood Lead Registry.
  • Category A applies to businesses in a SIC code that had fewer than 20 reported cases of persons with elevated blood lead levels.
  • Category B applies to businesses in a SIC code that had 20 or more reported cases.

Who is required to register?

As an employer, you are required to register if your business:

• Is in an industry category that has been identified as having a potential for occupational lead poisoning,
• Had lead or lead-containing materials present in their business operation during the previous calendar year, and
• Had ten or more employees who each worked 160 hours or more in California in the previous calendar year – whether or not an individual employee's specific job involved exposure to lead or lead-contaminating materials.

Historical occupational lead poisoning prevention fee rates may also be found on our tax rates webpage.

File a Return Online – File your return through our online services homepage. Log in using your username and password and select the account for which you want to file a return. Select the More link under the I Want To section. Then select the File a Return link and follow the prompts.

Note: If you do not have a username and password, select the Sign Up Now link under the Create a Username heading from the online services homepage.

Additional Return Filing Options – You may also file your return(s) by mail using the return form listed below:

• CDTFA-501-LA, Occupational Lead Poisoning Prevention Fee Return For Category “A” or “B” Reporting

Visit our Tutorials page for how to file your Occupational Lead Poisoning Prevention Fee return through our online services.

Returns must be received or postmarked by the due date to be considered timely, even if no amount is owed. If the due date falls on a Saturday, Sunday or state holiday, returns and payments postmarked or received by the next business day will be considered timely.

Payment

Make a Payment – Make payments through our online services homepage. Log in using your username and password and select the account for which you want to make a payment. Select the More link under the I Want To section. Then select the Make a Payment link and follow the prompts.

Additional Payment Options – Visit our website for additional convenient payment methods.

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

Interest also applies to late fee payments.

Update Business Information Online – Update your business information through our online services homepage. Log in using your username and password and select the account for which you wish to update. Select the More link under the I Want To section. Then select the option you are requesting to update under Account Maintenance.

Additional Business Update Options – You may also notify us of any changes by:

• Using form CDTFA-345-SP, Notice of Business Change, Special Taxes and Fees Accounts, or
• Contacting our Customer Service Center at 1-800-400-7115 (CRS: 711) and selecting the option for “Special Taxes and Fees,” or
• Sending a message through our website at Email Your Tax Questions.

Please notify CDPH of a business change by sending an email to Lead Fee Waiver or visit the CDPH's Occupational Lead Poisoning Prevention Program webpage for additional information.

In addition, if your records are being audited by the CDTFA, you should retain all records for the period being audited until the audit is completed. If you appeal the findings of the audit or file a claim for refund, you should retain the records until your case is resolved.

Employee

An “employee” means any individual employed for at least 160 hours in the prior calendar year, regardless of whether the individual's specific job involved potential exposure to lead or lead-containing materials (section 38001 of title 17 of the California Code of Regulations).

It is presumed that salaried employees and corporate officers are employees, unless they have worked less than the 160-hour minimum.

• CalGold for information regarding permit and licensing requirements for other state, federal, and local authorities (for example, you may need to be registered with the Franchise Tax Board or the Employment Development Department).
• The Governor's Office of Business and Economic Development (GO-Biz) offers extensive information on state, local, and federal permit requirements. For a listing of their assistance centers, visit GO-Biz.
• California Tax Service Center for additional tax information.

You may also want to consult with a tax professional for assistance on other agency requirements.

Employers who do not have lead or lead-containing materials present in any amount or who only have a minimal amount in their business operations during the previous calendar year may request a temporary fee waiver which, if granted, will relieve the employer of paying the fee for the waived calendar year. Fee waivers must be renewed each year. CDPH will review fee waiver requests and determine eligibility.

How to Apply

Fee Waiver – Request a fee waiver through our online services when filing your Occupational Lead Poisoning Return. Log in using your username and password, select your Occupational Lead Poisoning account and then the return for the period which you are filing. After you complete the Employees section of your return you will proceed to the Fee Waiver section, where you can request instructions to file a fee waiver online with CDPH.

Additional Fee Waiver Options – To request a fee waiver using a paper return, you must complete Section II, box 2 on the, CDTFA-501-LA, Occupational Lead Poisoning Prevention Fee Return for Category “A” or “B” Reporting.

After we receive and process your fee return, the CDPH Occupational Lead Poisoning Prevention Program will send you instructions for completing the waiver application online. CDPH will review your fee waiver request and determine eligibility. We do not mail or approve fee waiver applications.

Questions about Fee Waivers

Visit the CDPH's Occupational Lead Poisoning Prevention Program's webpage or send an email to Lead Fee Waiver for additional information.

California Department of Tax and Fee Administration
Registration and Licensing Section (MIC: 88)
PO Box 942879
Sacramento, CA 94279-7072

You must provide CDTFA with a description of your primary and other business activities. If you believe you know the correct SIC code for your business, you may include it.

Additional Refund Filing Options – You may also file your claim for refund by filing either:

• A form CDTFA-101, Claim for Refund or Credit, or
• An amended return(s) stating the specific reason(s) for the overpayment.

Claims for refund must be in writing, state the reason for overpayment, specify the period for which you made the overpayment, and the amount of the refund requested. Additional refund details can be found on our Filing Claims for Refund – Special Taxes and Fees webpage.

You may email the claim form to the Refund Team or mail it to:

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

Deadline to File a Claim for Refund

Be sure to file your claim for refund by the applicable deadline. If you do not file on time, we cannot consider your claim, even if you overpaid the surcharge. You must file a claim for the refund by whichever of the following dates that occurs last:

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

If you have questions about your deadline to file a refund claim, contact our Customer Service Center at 1-800-400-7115 (CRS:711) weekdays between 7:30 a.m. and 5:00 p.m., Pacific Time (except state holidays).