Hazardous Substances (Waste) Fee Guide
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As of January 1, 2022, the hazardous waste generator fee has been repealed and replaced with a new generation and handling fee (Senate Bill 158; Stats. 2021, ch.73).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. Hazardous waste 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. You should keep weight tickets to support the actual weight or quantity you are reporting. For more information, please visit the Department of Toxic Substances Control's (DTSC) Manifest webpage or Fee Summary webpage.

The total tonnage you report on the hazardous waste generation and handling fee return should include non-manifested hazardous waste, such as 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

Generation and handling fee account holders are required to file a return each year and pay the fee in two equal payments for each fiscal year. Below is information regarding prepayments, filing returns, and making payments for the generation and handling fee.

Prepayments

Generation and handling fee account holders are required to make one prepayment, which is due and payable on or before the last day of November of each fiscal year and file a return and final payment due on or before the last day of February of the same fiscal year.

• Prepayment – Due the last day of November of each fiscal year. The prepayment must be equal to 50 percent of the total amount of the fee due.
• Final Payment with Return – Due on the last day of February of the same fiscal year. The final payment is the remaining 50 percent of the fee due.

The total amount of the fee due is based on hazardous waste generated in the prior calendar year.

For example:

*If the due date falls on a Saturday, Sunday, or state holiday, returns and prepayments postmarked or received by the next business day will be considered timely.

Returns

Beginning July 1, 2024, the hazardous waste generation and handling fee return and payment are due by the last day of February of each fiscal year. (RTC section 43152.7) The fee is calculated based on hazardous waste generated in the prior calendar year (HSC section 25205.5).

For example:

*If the due date falls on a Saturday, Sunday, or state holiday, returns and prepayments postmarked or received by the next business day will be considered timely.

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 to learn how to create your username and password or file your hazardous waste generation and handling fee return through our online services system.

We will send you 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.

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) — Taxpayers 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 via EFT. 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

For payments and returns due on and after November 30, 2024, we will assess escalating penalties if you do not file your return timely and pay the generation and handling fee timely, including your prepayment. Interest also applies to late fee payments.

The escalating penalties are capped at 100 percent and in addition to any other penalties imposed under the Hazardous Substances Tax Law. These penalties are calculated based on the following schedule.

For payments and returns due on and after November 30, 2024, we will also apply a new 300 percent penalty if we determine that you willfully or knowingly provide incorrect information or withhold information that results in a deficient payment of the generation and handling fee. This is in addition to any other penalties imposed under the Hazardous Substances Tax Law.

Log in to your account to submit an online request for an extension to file a return, make a payment, or relief from penalty (including interest due to a disaster).