Hazardous Waste Facility Fee
Application of Fee
The hazardous waste facility fee is imposed on the owner or operator of a facility that is permitted by the Department of Toxic Substances Control (DTSC) to treat, store, or dispose of hazardous waste in California.
The hazardous waste facility fees are based on statutory provisions in the Health and Safety Code, which utilize a tiered permitting program. California has a five-tiered permitting program consisting of the following:
- Full Permit Tier
- Standardized Permit Tier
- Permit by Rule (PBR) Tier
- Conditional Authorization (CA) Tier
- Conditional Exemption (CE) Tier
The hazardous waste facility fees vary according to the permitted level. Some fixed unit fees, authorized under the last three permit levels, are billed through the local jurisdictions, referred to as CUPAs (Certified Unified Program Agencies) (HSC section 25205.2.).
Transportable Treatment Units (TTUs)
Beginning July 1, 2023, owners or operators of a transportable treatment unit (TTU), mobile equipment authorized by DTSC to perform onsite hazardous waste treatment, are required to file a Hazardous Waste Facility Fee Return and pay the applicable hazardous waste facility fee per facility or TTU for each reporting period in two equal payments, on or before November 30 and February 28 of each fiscal year (RTC section 43152.6 and HSC section 25205.2(j)). Please see additional information about registration, filing requirements, and other topics below.
For more information, visit DTSC's Managing Hazardous Waste or Facility Permit webpages.
Registration
There is no online registration for this program with CDTFA.
Any facility that stores, treats or disposes of hazardous waste must obtain a hazardous waste ID number, obtain a hazardous waste facility permit (HSC section 25205.2) or a grant of authorization from DTSC. CDTFA registers facilities based on a list of permitted hazardous waste facilities provided by DTSC.
Fee Rates
The hazardous waste facility fee rates are set by statute (HSC section 25205.2). The rates are adjusted annually by the Board of Environmental Safety.
Visit our Tax Rates - Special Taxes and Fees page to review current and historical hazardous waste facility fee rates.
Hazardous waste facility fee rates are also listed on DTSC's Fee Summary webpage.
Return, Prepayments, and Payment
Below is information regarding the filing of returns, prepayments and payments for the facility fee.
Returns
Beginning July 1, 2022, the return reporting basis for all hazardous waste facility fee accounts, with full or standardized permits from DTSC, changes from a calendar year basis to a fiscal year basis. The hazardous waste facility fee return is now due for each fiscal year on or before February 28 of the same fiscal year. For example: the fiscal year 2023-2024 return is due February 28, 2024.
File a Return Online – You are required to file your hazardous waste facility fee return electronically through our online services system. Log in using your username and password and select the account for which you wish to file a return. Then select the File a Return link for the filing period you want to file and follow the prompts. If you don't already have a username and password in our system, you will need to create one. For assistance with creating a username and password, and filing online, please view our tutorials.
Prepayments
Beginning July 1, 2022, all facility fee accounts, with full or standardized permits from DTSC, are required to make one prepayment which is due and payable on or before November 30 of the current year and then file a fiscal year return and final payment due on or before February 28 of the same fiscal year.
- Prepayment – Due November 30 of the current year.
- Final Payment with a Fiscal Annual Return – Due February 28 of the same fiscal year.
Your prepayment must be equal to 50 percent of the applicable hazardous waste facility fee for the current year.
For example: Fiscal year 2023-2024 fee requires a 50 percent prepayment due on November 30, 2023. A final payment with your 2023-2024 fiscal year return is due on February 28, 2024.
Visit our Tutorials page for instructions on how to file your Hazardous Waste Facility Fee Prepayment through our online services system.
We will send a courtesy reminder, to the email address we have on file, prior to each return and prepayment due date. Returns and prepayments must be received by the due date to be considered timely, even if no amount is owed. If the due date falls on a Saturday, Sunday or state holiday, returns and or prepayments received by the next business day will be considered timely.
Payments
Make a Payment – Make payments through our online services homepage. Log in using your username and password and select the account for which you wish to make a payment. Under the I Want To section, select the Make a Payment link and follow the prompts.
Additional Payment Options – Visit our website for additional payment methods for our tax and fee payers
Electronic Funds Transfer (EFT) - Feepayers with an estimated average monthly fee liability of $20,000 or more are required to pay amounts due by electronic funds transfer (EFT). We will notify you in writing if you are required to pay your fees electronically. Please visit our Electronic Funds Transfer (EFT) - Frequently Asked Questions (FAQs); for payment methods and payment deadline information.
Payments must be received or 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.
Penalty and Interest
The penalty for filing a late return and/or late fee payment, including prepayments, is ten percent of the fee amount due for the period. Interest also applies to late fee payments.
Log into your account to submit an online request for an extension to file a return or relief from penalty (including interest due to a disaster).