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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 25205.6.1
Text of Section Operative January 1, 2022
25205.6.1. Environmental fees; schedule of rates. (a) (1) The Board of Environmental Safety shall establish, by regulation, a schedule of rates for the fees authorized by Section 25205.6 to be applicable commencing July 1, 2023, and may adjust the schedule of rates, no more frequently than once per year and no later than October 1 of any year in which the board 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 modified 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 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 Toxic Substances Control Account for expenditure as authorized pursuant to Section 25173.6.
(3) The rates shall allow for a reserve in the Toxic Substances Control Account each year at an amount determined by the board to be sufficient to ensure that all programs funded by the Toxic Substances Control Account will not be adversely affected by any revenue shortfalls or additional baseline expenditure adjustments, but not to exceed 10 percent of the authorized expenditure levels.
(c) (1) The rates established pursuant to subdivision (a) shall be set for the following categories, and shall not exceed the levels noted:
(A) Organizations with 100 or more employees, but fewer than 250 employees. This fee shall not exceed two thousand five hundred twenty-two dollars ($2,522).
(B) Organizations with 250 or more employees, but fewer than 500 employees. This fee shall not exceed five thousand four hundred twelve dollars ($5,412).
(C) Organizations with 500 or more employees, but fewer than 1,000 employees. This fee shall not exceed thirty-two thousand dollars ($32,000).
(D) Organizations with 1,000 or more employees. This fee shall not exceed one hundred eight thousand two hundred dollars ($108,200).
(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 limits 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) 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.
* 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.