Tax Guide for Childhood Lead Poisoning Prevention Fee
Getting Started
Application of Fee
The fee applies to manufacturers and other persons formerly or presently engaged in the stream of commerce of lead or products containing lead, or who otherwise are responsible for identifiable sources of lead that have significantly contributed historically or currently contribute to environmental lead contamination as determined by the CDPH. The Childhood Lead Poisoning and Prevention feepayers are:
- Architectural Coatings Childhood Lead
- Motor Vehicle Fuel (MVF) Distributors Childhood Lead
- Lead Release Childhood Lead
The CDPH uses a "historical market share attributions" concept to determine each feepayer's liability. The CDPH annually identifies the feepayers subject to the fee, establishes each feepayer's market share responsibility for environmental lead contamination, and determines the amount of fee to be billed to each feepayer. The California Department of Public Health (CDPH) notifies the California Department of Tax and Fee Administration (CDTFA) whom to register and the amount to bill each feepayer, annually. The CDTFA then issues billings for the fees, which are due and payable on or before April 1st of each year, for the previous calendar year.
Registration
There is no online registration for this program with the CDTFA.
The California Department of Public Health (CDPH) annually identifies the feepayers subject to the Childhood Lead Poisoning Prevention Fee, each feepayer's market share, and the amount of fee to be billed to each feepayer.
The CDPH notifies the CDTFA whom to register and bill. The CDTFA then issues notices of determinations (billings) that are due and payable on April 1st for the previous calendar year.
Contact the CDPH Childhood Lead Poisoning Prevention Branch for additional registration information.
Rates
There are no set fee rates for the Childhood Lead Poisoning Prevention Fee. The amount for each feepayer is determined annually by the CDPH based on a "historical market share attributions" concept, rather than a per-gallon or per-pound basis.
Visit our Tax Rates – Special Taxes and Fees web page to view historical fee rates.
Payments
Make a Payment – You may submit your payments through our online services system. 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/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.
Notice of Business Change
To change business address, ownership, or contact information, contact:
California Department of Public Health
Childhood Lead Poisoning Prevention Branch
850 Marina Bay Parkway
Building P, Third Floor
Richmond, CA 94804-6403
Phone: 1-510-620-5600
Fax: 1-510-620-5656