Hazardous Substances Taxes – Activity Fee
The California Department of Tax and Fee Administration (CDTFA) administers four (4) hazardous waste fee programs in cooperation with the Department of Toxic Substances Control (DTSC), pursuant to the requirements of the California Hazardous Substances Tax Law.
Effective 9/13/16, the hazardous waste activity fees are assessed and billed by DTSC (SB 839). Activity fees are assessed for permit applications, permit modifications, renewals of permits, requests for variance or site mitigation assessments or other activities, as notified by DTSC.
The fee is non-refundable, even if the application is withdrawn or the permit or the modification is denied. The fee is tiered based on the permitted level of the facility and the type of permit activity.
Registration & Applications
Effective 9/13/16, the hazardous waste activity fees are assessed and billed by DTSC. Historical rates are available on the Special Taxes and Fees Rate Page.
Effective 9/13/16, the hazardous waste activity fees are assessed and billed by DTSC. There are no specific returns or reports filed with CDTFA for the hazardous waste activity fees.
- DTSC Annual Fee Summary
- Department of Toxic Substances Control
- Managing Hazardous Waste (household, universal, used oil, & e-waste)
If you have questions regarding this program or need to register with CDTFA, please contact Special Taxes and Fees at the following address or telephone number:
Special Taxes and Fees, MIC: 88
California Department of Tax and Fee Administration
PO Box 942879
Sacramento, CA 94279-0088