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PUBLICATION 146 | APRIL 2014 - page 26 / 38





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Hazardous Waste Programs The BOE administers hazardous waste fee programs in cooperation with the Department of Toxic Substances Control, pursuant to the requirements of the California Hazardous Substances Tax Law. Three of the fee programs worthy of special note are explained below. Each of these programs applies to Indian businesses outside Indian country and to non-Indian businesses located in Indian country. However, these programs may or may not apply to Indian businesses in Indian country, depending upon the tribes’ state legal environmental responsibilities such as any that may be called for under their compacts with the state.

1. Environmental Fee

The Environmental Fee is a fee on businesses in industry groups that use, generate, or store hazardous materials or that conduct activities related to those materials. Prior to January 1, 2007, the annual fee only applied to certain corporations. Beginning January 1, 2007, Assembly Bill 1803 (Stats. 2006, ch. 77) expanded the fee to include: general partnerships, limited partnerships, limited liability partnerships, limited liability companies and sole proprietorships, in addition to corporations (which include nonprofit corporations, “S” corporations and out-of-state corporations) operating in California. In general, the fee applies to business and other organizations that have 50 or more employees who are each employed more than 500 hours in California during a calendar year. The fee is based upon the total number of employees. Please see publication 90, Environmental Fee, for additional information.

2. Disposal Fee

The Disposal Fee generally applies to every person who disposes of hazardous waste in this state based on the type of waste placed in a disposal site.

3. Generator Fee

In addition to the Disposal Fee, the Generator Fee applies to every person who generates five or more tons of hazardous waste per site in California within a calendar year for a specific site. This includes recycled waste and waste sent outside California for disposal. The fee is determined by the total tonnage of waste generated. If the Facility Fee has been paid for a site, the Generator Fee does not apply.

By Phone 1-800-400-7115 toll-free

By Mail State Board of Equalization Special Taxes Policy and Compliance Division

Online www.boe.ca.gov

PO Box 942879 Sacramento, CA 94279-0088

For more information regarding any of the programs listed above, please visit our website at www.boe.ca.gov or contact:

Excise Taxes

  • Alcoholic Beverage Tax

  • Cigarette and Tobacco Products Tax

  • Cigarette and Tobacco Products Licensing

  • Insurance Tax

  • Emergency Telephone Users Surcharge

  • Natural Gas Surcharge

  • Energy Resources Surcharge




APRIL 2014

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