Hazardous Waste Facility Fee Return

The California Department of Tax and Fee Administration (CDTFA) collects the Hazardous Waste Facility Fee on behalf of the California Department of Toxic Substance Control (DTSC), according to the requirements of the California Hazardous Substances Tax Law.

The Hazardous Waste Facility Fee is imposed on the owner or operator of a facility that is permitted by the DTSC to treat, store, or dispose of hazardous waste in California. According to Health and Safety Code section 25205.2, the fee is based upon the allowable capacity and type of facility as specified in the permit, Interim Status Document (ISD), or Federal Part A Application. If your facility qualifies for more than one category (full permit, standardized permit, or postclosure permit) during the fee period, the amount due is the fee for the category with the highest rate.

If your permit, ISD, or Federal Part A Application does not state the facility capacity and/or type, please report at the highest level at which the facility operated during any one month of the current fee period. You will also need to submit a certification or permit modification to the DTSC to establish its capacity and/or type. If a facility's allowable capacity changes or is initially established as the result of certification or permit modification, the fee that is due for the fee period in which the change occurs is the higher fee. If a facility’s type changes as the result of a permit or ISD modification, any change in the facility fee will be effective in the fee period following the one in which the modification becomes effective.

Note: Previously, facilities that paid the facility fee were not subject to the generator fee. However, beginning January 1, 2022, facilities that generate five (5) or more tons of hazardous waste per site during a calendar year or portion of a calendar year, must also register, file a return, and pay the Hazardous Waste Generation and Handling Fee.

A permitted facility may deduct from the amount of hazardous waste subject to the generation and handling fee the amount of waste that is stored, bulked, or transferred from that facility to another authorized facility for management according to Health and Safety Code section 25205.5(a)(4).

Federal Liability for the Fee

Federal departments, instrumentalities, and agencies are subject to state regulation concerning disposal or management of hazardous waste including payment of the Hazardous Waste Facility Fees (42 U.S.C. section 6961). However, the federal government is not liable for interest imposed by the California Revenue and Taxation Code.

Facilities that Cease to Operate

Facilities that stop treating and storing hazardous waste owe the highest fee to which the facility has ever been subject for the reporting period immediately following the period during which the facility ceased actively treating or storing waste. Disposal facilities must pay two times the fee for the reporting period immediately following the period during which the facility ceased disposal activity. You will be deemed to have ceased activity when you have actually ceased the activity and notified Department of Toxic Substance Control (DTSC) of your intent to close.

Filing Requirements

Effective July 1, 2022, Senate Bill 158 (Stats. 2021, ch.73) changed the reporting basis for the facility fee from a calendar year basis to a fiscal year basis (July-June). Every facility operator who owes the facility fee is required to electronically file a Hazardous Waste Facility Fee return and pay the fee to the California Department of Tax and Fee Administration.

You are required to pay your facility fee for each reporting period in two equal payments as shown below:

• Prepayment – Due on November 30th of the current year.
• Final Payment with Return – Due on February 28th of the same fiscal year.

For example: Fiscal year 2022-2023 fee requires a 50 percent prepayment due on November 30, 2022. A final payment with your 2022-23 fiscal year return is due on February 28, 2023.

For additional information on filing due dates for Special Taxes and Fees, please refer to Important Dates for Other Taxes and Fees.

Penalty and Interest

The penalty for filing a late return and/or late payment including prepayment is ten percent of the amount due for the period. Interest also applies to late payments for each month or fraction of a month that the payment is late.

The Hazardous Waste Facility Fee is imposed according to Health and Safety Code section 25205.2, based upon the allowable capacity and type of facility as specified in the permit, Interim Status Document (ISD) or Federal Part A Application.

If your facility qualified for more than one category (full permit, standardized permit, or postclosure permit) during this reporting period, the amount due is the fee for the category with the highest rate.

Your facility type will display based on the facility type you are registered for. If this information is incorrect, please contact our Customer Service Center at 1-800-400-7115 (CRS:711); from the main menu, select the option Special Taxes and Fees. Customer service representatives are available Monday through Friday from 7:30 a.m. to 5:00 p.m. (Pacific time), except state holidays.

Amount of applicable fee rate. This amount is automatically populated based on your facility permit category.

Do you have any prepayment credits for the period other than what is displayed?

If you have any prepayment credits for the period other than what is displayed under Prepayment amount, select Yes in order to edit the field.

Prepayment amount. Enter the prepayment amount if different than what is displayed (if applicable).

If you do not have prepayment credits for the period other than what is displayed, select No.

Total prepayment credit. The system will automatically calculate this field.

• Hazardous Substances (Waste) Fee Guide
• Online Return Filing Tutorial