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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 25205.5.2
25205.5.2. Generation and handling fees; rates; exemption (a) Notwithstanding Section 25205.5, a generator of hazardous waste that is generated from a project that meets the criteria in subdivision (b) shall pay to the Department of Toxic Substances Control a generation and handling fee for each generator site that generates an amount equal to, or more than, five tons for each calendar year, or portion of the calendar year, of hazardous waste that meets the criteria in subdivision (c).
(b) The fee imposed pursuant to this section shall apply only to projects that meet all of the following criteria:
(1) The project is certified by the Governor as an environmental leadership development project pursuant to Section 21183 of the Public Resources Code.
(2) The project will provide at least 2,000 new housing units and is legally obligated to produce a minimum amount of required affordable housing units, including via in-lieu fee.
(3) The generator of the hazardous waste acquired ownership of the property from which the hazardous waste was generated prior to July 1, 2022, and commenced the cleanup activity of hazardous waste that is non-RCRA hazardous waste, as described in paragraph (1) of subdivision (c), before July 1, 2022.
(c) The fee imposed pursuant to this section shall apply only to hazardous waste that meets all of the following criteria:
(1) The hazardous waste was generated in calendar years 2021, 2022, or 2023.
(2) The hazardous waste is non-RCRA hazardous waste, excluding asbestos.
(3) The hazardous waste was generated in a remedial action, a removal action, or corrective action taken pursuant to, or generated in a soil disturbance conducted in compliance with a risk management plan approved pursuant to, this chapter, Chapter 6.65 (commencing with Section 25260), Chapter 6.7 (commencing with Section 25280), Chapter 6.75 (commencing with Section 25299.10), Chapter 6.8 (commencing with Section 25300), or Division 45 (commencing with Section 78000), or generated in any other required or voluntary cleanup, removal, or remediation.
(d) All of the following shall apply to the fee imposed pursuant to this section:
(1) The fee shall be in an amount of five dollars and seventy-two cents ($5.72) for each ton or fraction of a ton of hazardous waste.
(2) The fee shall be collected and administered by the Department of Toxic Substances Control and is due and payable in one installment, on or before February 28 of each fiscal year.
(3) For purposes of calculating the amount of the fee imposed pursuant to paragraph (1), all exemptions and exclusions applicable to the fee imposed pursuant to Section 25205.5 shall apply.
(e) (1) The generator of hazardous waste shall file an annual return in the form prescribed by the California Department of Tax and Fee Administration, and pay the proper amount of fee due. Returns shall be authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration.
(2) The generator of hazardous waste shall amend the annual return filed in fiscal years 2021–22 and 2022–23 to reflect the appropriate fee rates imposed pursuant to Section 25205.5 and this section for hazardous waste generated in calendar year 2021.
(3) The generator of hazardous waste shall file an annual return for fiscal years 2023–24 and 2024–25 to reflect the appropriate fee rates imposed pursuant to Section 25205.5 and this section for hazardous waste generated in calendar years 2022 and 2023.
(f) A generator of hazardous waste that is generated from a project that meets the criteria in subdivision (b) shall report to the directors of the Department of Toxic Substances Control and the California Department of Tax and Fee Administration by January 1 of the fiscal year in which the fee is assessed all of the following information:
(1) All identification numbers issued by the Department of Toxic Substances Control or by the United States Environmental Protection Agency that are associated with the project that meets the criteria in subdivision (b). If multiple identification numbers are used by a single company, all of the company’s identification numbers shall be included.
(2) All account numbers issued by the California Department of Tax and Fee Administration.
(3) For each identification number issued by the Department of Toxic Substances Control or by the United States Environmental Protection Agency, the total tonnage of hazardous waste generated from the project that meets the criteria in subdivision (b), itemized as follows:
(A) The type and total tonnage of hazardous waste generated, identified by federal or state waste codes and the organic or inorganic chemical constituent or constituents causing the waste to be hazardous.
(B) Any exemptions or exclusions the generator claims is applicable to the hazardous waste generated and the total tonnage to which each of those exemptions applies.
(g) Hazardous waste generated from a project meeting all of the criteria in subdivision (b) that does not meet all of the criteria in subdivision (c) shall be subject to the fee imposed pursuant to Section 25205.5 and shall be paid in accordance with Part 22 (commencing with Section 43001) of Division 2 of the Revenue and Taxation Code.
(h) This section shall remain in effect only until January 1, 2026, and as of that date is repealed.