Hazardous Waste Generation and Handling Fee
Application of Fee
As of January 1, 2022, the hazardous waste generator fee has been repealed and replaced with a new generation and handling fee (Senate Bill 158; Stats. 2021, ch.73).
Prior to January 1, 2022, the hazardous waste generator fee was imposed on a tiered category basis.
Effective January 1, 2022, the hazardous waste generation and handling fee is imposed as a flat rate per ton or fraction of a ton on generators of hazardous waste for each generator site that generates five or more tons of hazardous waste at a site in California within a calendar year. This generally includes recycled waste, non-manifested treated wood waste, non-manifested universal waste, imported waste, and waste sent outside California for disposal.
A generator is any person, by site, whose act or process produces hazardous waste or causes hazardous waste to become subject to regulatory control by a government agency authorized to regulate hazardous waste.
The hazardous waste generation and handling fee is calculated based on the total weight (measured in tons) of hazardous waste generated (produced or caused to be managed) from each site per year. The hazardous waste generation and handling fee is generally due regardless of the waste's final disposition. Weight tickets should be maintained to support the actual weight/quantity being reported. For more information, please visit the Department of Toxic Substances Control's (DTSC) Manifest webpage or Fee Summary webpage.
The total tonnage reported on the hazardous waste generation and handling fee return should include non-manifested treated wood waste. Please visit DTSC's website for more information on Requirements for Generators of Treated Wood Waste (TWW).
Please note: Facility operators who pay the facility fee are now subject to the generation and handling fee. (HSC section 25205.5.)
Registration
Register online with us for a Generation and Handling Fee account by selecting “Register a New Business Activity” and follow the prompts to complete your registration. Visit the Online Services webpage for a list of information you may need to complete your registration.
Who is required to register?
Any person that generates (produces or causes to be managed) five tons or more of hazardous waste at a site located in California within a calendar year is required to register with us and pay a hazardous waste generation and handling fee. This includes facility operators who pay a facility fee.
Fee Rates
The hazardous waste generation and handling fee rates are set by statute (HSC sections 25205.5 and 25205.5.01). Visit our Tax Rates – Special Taxes and Fees page to review current and historical hazardous waste generation and handling fee or generator fee rates. The rates are adjusted annually by the Board of Environmental Safety.
Hazardous waste generation and handling fee rates are also listed on DTSC's Fee Summary webpage.
Prepayments, Returns, and Payments
Below is information regarding the filing of prepayments, returns, and making payments for the generation and handling fee.
We will send a courtesy reminder to the email address we have on file prior to each prepayment and final payment and return due date. Prepayments and Returns must be received or postmarked 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 postmarked or received by the next business day will be considered timely.
Prepayments
Beginning January 1, 2022, all generation and handling fee accounts are required to make one prepayment which is due and payable on or before November 30th each year.
- Prepayment – Due on November 30th of each year.
- Final Payment with Return – Due on February 28th of each year.
Your prepayment must be equal to 50 percent of the total amount due for the hazardous waste generation and handling fee for the entire prior calendar year.
For example:
| Return Reporting Period | Prepayment Due Date | Return & Final Payment Due Date | Report Based on Hazardous Waste Generated in the Calendar Year Prior to the Return Reporting Period |
|---|---|---|---|
| Calendar Year 2022 | November 30, 2022 | February 28, 2023 | Calendar Year 2021 |
| Calendar Year 2023 | November 30, 2023 | February 28, 2024 | Calendar Year 2022 |
| Calendar Year 2024 | November 30, 2024 | February 28, 2025 | Calendar Year 2023 |
Returns
The hazardous waste generation and handling fee return and payment are due by February 28 each year. (RTC 43152.7) The fee is calculated based on waste generated in the prior calendar year. (HSC 25205.5)
For example:
| Return Reporting Period | Prepayment Due Date | Return & Final Payment Due Date | Report Based on Hazardous Waste Generated in the Calendar Year Prior to the Return Reporting Period |
|---|---|---|---|
| Calendar Year 2022 | November 30, 2022 | February 28, 2023 | Calendar Year 2021 |
| Calendar Year 2023 | November 30, 2023 | February 28, 2024 | Calendar Year 2022 |
| Calendar Year 2024 | November 30, 2024 | February 28, 2025 | Calendar Year 2023 |
File a Return Online – You are required to file your generation and handling fee return electronically through our online services homepage. 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 do not already have a username and password in our system, you will need to create one.
Visit our Tutorials page for how to create your username and password or file your Hazardous Waste Generation and Handling Fee return through our online services system.
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.
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 prepayment, 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 and/or payment, or relief from penalty (including interest due to a disaster).