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Business Taxes Law Guide – Revision 2022
 

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 25205.2.1


Text of Section Operative January 1, 2022

25205.2.1. Facility 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 25205.2, 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 of Environmental Safety shall provide the California Department of Tax and Fee Administration the fee rates that have been established 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 Facilities Account for that fiscal year.

(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 Facilities Account for expenditure, as authorized pursuant to Section 25174.01.

(3) The rates shall allow for a reserve in the Hazardous Waste Facilities 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 Facilities 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 rates established pursuant to subdivision (a) shall not exceed the following rates:

(A) The base rate in paragraph (1) of subdivision (b) of Section 25205.2 shall not exceed one hundred eighty-nine thousand eight hundred twenty dollars ($189,820).

(B) The rate for a small facility with a postclosure permit in the first five years of the postclosure period established in paragraph (1) of subdivision (c) of Section 25205.2 shall not exceed fifty-three thousand nine hundred sixty dollars ($53,960).

(C) The rate for a medium facility with a postclosure permit in the first five years of the postclosure period established in paragraph (2) of subdivision (c) of Section 25205.2 shall not exceed one hundred seven thousand nine hundred twenty dollars ($107,920).

(D) The rate for a large facility with a postclosure permit in the first five years of the postclosure period established in paragraph (3) of subdivision (c) of Section 25205.2 shall not exceed one hundred sixty-one thousand eight hundred eighty dollars ($161,880).

(E) The rate for a small facility with a postclosure permit after the first five years of the postclosure period established in paragraph (1) of subdivision (d) of Section 25205.2 shall not exceed twenty-eight thousand seven hundred fifty dollars ($28,750).

(F) The rate for a medium facility with a postclosure permit after the first five years of the postclosure period established in paragraph (2) of subdivision (d) of Section 25205.2 shall not exceed fifty-seven thousand five hundred dollars ($57,500).

(G) The rate for a large facility with a postclosure permit after the first five years of the postclosure period established in paragraph (3) of subdivision (d) of Section 25205.2 shall not exceed ninety-seven thousand one hundred dollars ($97,100).

(H) The rate for a facility that has been issued a Series A standardized permit established in paragraph (1) of subdivision (f) of Section 25205.2 shall not exceed one hundred ten thousand five hundred sixty dollars ($110,560).

(I) The rate for a facility that has been issued a Series B standardized permit established in paragraph (2) of subdivision (f) of Section 25205.2 shall not exceed fifty-one thousand eight hundred twenty dollars ($51,820).

(J) The rate for a facility that has been issued a Series C standardized permit established in paragraph (3) of subdivision (f) of Section 25205.2 shall not exceed forty-three thousand five hundred twenty dollars ($43,520).

(K) The rate for a facility that has been issued a Series C standardized permit established in paragraph (4) of subdivision (f) of Section 25205.2 shall not exceed twenty-one thousand seven hundred sixty dollars ($21,760).

(L) The rate for a transportable treatment unit operating pursuant to a permit-by-rule established in paragraph (1) of subdivision (j) of Section 25205.2 shall not exceed nine thousand two hundred dollars ($9,200).

(M) The rate for a generator operating under a grant of conditional authorization established in paragraph (2) of subdivision (j) of Section 25205.2 shall not exceed nine thousand two hundred dollars ($9,200).

(N) The rate for a generator performing conditionally exempted treatment established in paragraph (3) of subdivision (j) of Section 25205.2 shall not exceed three hundred sixty dollars ($360).

(2) The rate limits established in this subdivision are the limits 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.