(a)
(1)For purposes of subdivisions (c) and (d), a facility or unit is “small” if 0.5 tons (1,000 pounds) or less of hazardous waste remain after closure, “medium” if more than 0.5 tons (1,000 pounds), but less than 1,000 tons, of hazardous waste remain after closure, and “large” if 1,000 or more tons of hazardous waste remain after closure.
(2)Except as provided in subdivisions (h) and (k), and in accordance with Section 43152.6 of the Revenue and Taxation Code, the operator of a facility shall pay a facility fee for each reporting period, or any portion of a reporting period, to the California Department of Tax and Fee Administration based on the size and
type of the facility, as specified in this section. The fee rate shall be the rate established for the fiscal year in which th
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(a)
(1)
For purposes of subdivisions (c) and (d), a facility or unit is “small” if 0.5 tons (1,000 pounds) or less of hazardous waste remain after closure, “medium” if more than 0.5 tons (1,000 pounds), but less than 1,000 tons, of hazardous waste remain after closure, and “large” if 1,000 or more tons of hazardous waste remain after closure.
(2)
Except as provided in subdivisions (h) and (k), and in accordance with Section 43152.6 of the Revenue and Taxation Code, the operator of a facility shall pay a facility fee for each reporting period, or any portion of a reporting period, to the California Department of Tax and Fee Administration based on the size and
type of the facility, as specified in this section. The fee rate shall be the rate established for the fiscal year in which the payment is due. On or before October 1 of each calendar year, the department shall notify the California Department of Tax and Fee Administration of all known facility operators by facility type and size. The department shall also notify the California Department of Tax and Fee Administration of any operator who is issued a permit or grant of interim status within 30 days from the date that a permit or grant of interim status is issued to the operator.
(3)
For the 2022–23 fiscal year, the fee rates established in this section shall apply. Commencing July 1, 2023, the fee rates established pursuant to Section 25205.2.1 shall apply.
(b)
(1)
The base rate for the fee imposed by this section is ninety-four thousand nine hundred ten dollars ($94,910).
(2)
Except as provided in subdivision (c), in computing the facility fees, all of the following shall apply:
(A)
The fee to be paid by a ministorage facility shall equal 25 percent of the base facility rate.
(B)
The fee to be paid by a small storage facility shall equal the base facility rate.
(C)
The fee to be paid by a large storage facility shall equal twice the base facility rate.
(D)
The fee to be paid by a minitreatment facility shall equal 50 percent of the base
facility rate.
(E)
The fee to be paid by a small treatment facility shall equal twice the base facility rate.
(F)
The fee to be paid by a large onsite treatment facility shall equal three times the base facility rate.
(G)
The fee to be paid by a large offsite treatment facility shall be three times the base facility rate.
(H)
The fee to be paid by a disposal facility shall equal 10 times the base facility rate.
(c)
The fee to be paid by a facility with a postclosure permit during the first five years of the postclosure period shall be:
(1)
Twenty-six thousand nine hundred eighty dollars ($26,980) annually for a small facility.
(2)
Fifty-three thousand nine hundred sixty dollars ($53,960) annually for a medium facility.
(3)
Eighty thousand nine hundred forty dollars ($80,940) annually for a large facility.
(d)
The fee to be paid by a facility with a postclosure permit after the first five years of the postclosure care period shall be:
(1)
Fourteen thousand three hundred seventy-five dollars ($14,375) annually for a small facility.
(2)
Twenty-eight thousand seven hundred fifty dollars ($28,750) annually for a medium
facility.
(3)
Forty-eight thousand five hundred fifty dollars ($48,550) annually for a large facility.
(e)
If a facility falls into more than one category listed in either subdivision (b) or (d), or any combination of categories, or if multiple operations under a single hazardous waste facilities permit or grant of interim status fall into more than one category listed in subdivision (b) or (d), or any combination of categories, the facility operator shall pay only the rate for the facility category that is the highest rate.
(f)
Notwithstanding subdivision (b), the fee for a facility that has been issued a standardized permit shall be as follows:
(1)
The fee
to be paid for a facility that has been issued a Series A standardized permit shall be fifty-five thousand two hundred eighty dollars ($55,280).
(2)
The fee to be paid for a facility that has been issued a Series B standardized permit shall be twenty-five thousand nine hundred ten dollars ($25,910).
(3)
Except as specified in paragraph (4), the fee to be paid for a facility that has been issued a Series C standardized permit shall be twenty-one thousand seven hundred sixty dollars ($21,760).
(4)
The fee for a facility that has been issued a Series C standardized permit is ten thousand eight hundred eighty dollars ($10,880) if the facility meets all of the following conditions:
(A)
The facility treats not more than 1,500 gallons of liquid hazardous waste and not more than 3,000 pounds of solid hazardous waste in any calendar month.
(B)
The total facility storage capacity does not exceed 15,000 gallons of liquid hazardous waste and 30,000 pounds of solid hazardous waste.
(C)
If the facility both treats and stores hazardous waste, the facility does not exceed the volume limitations specified in subparagraphs (A) and (B) for each individual activity.
(g)
The California Department of Tax and Fee Administration shall deposit all fees collected pursuant to this section into the Hazardous Waste Facilities Account in the Hazardous Waste Control Account. The fees so deposited may be expended
by the department, upon appropriation by the Legislature, for the purposes specified in Section 25174.01.
(h)
Notwithstanding subdivision (a), a person who is issued a variance by the department from the requirement of obtaining a hazardous waste facilities permit or grant of interim status is not subject to the fee, for any reporting period following the reporting period in which the variance was granted by the department.
(i)
Operators subject to facility fee liability pursuant to this section shall pay the following amounts:
(1)
The operator shall pay the applicable facility fee for each reporting period in which the facility actually engaged in the treatment, storage, or disposal of hazardous waste.
(2)
The operator shall pay the applicable facility fee for one additional reporting period immediately following the final reporting period in which the facility actually engaged in that treatment or storage. The facility’s size for that additional reporting period shall be deemed to be the largest size at which the facility has ever been subject to the fee. If the department previously approved a unit or portion of the facility for a variance, closure, or permit-by-rule, the facility’s size for that reporting period shall be deemed to be its largest size since the department granted the approval.
(3)
The operator of a disposal facility shall pay twice the applicable facility fee for one additional reporting period immediately following the final reporting period in which the facility
actually engaged in disposal of hazardous waste.
(4)
A facility shall not be deemed to have stopped treating, storing, or disposing of hazardous waste unless it has actually ceased that activity and has notified the department of its intent to close.
(j)
(1)
Except as provided in Section 25404.5, the owner or operator of a facility or transportable treatment unit operating pursuant to a permit-by-rule shall pay a fee to the California Department of Tax and Fee Administration per facility or transportable treatment unit for each reporting period, or portion of a reporting period. The fee for the 2022–23 fiscal year reporting period shall be four thousand six hundred dollars ($4,600). The department shall notify the California Department of Tax and Fee Administration
of all known owners or operators operating pursuant to a permit-by-rule who are not exempted from this fee pursuant to Section 25404.5. The department shall also notify the California Department of Tax and Fee Administration of any owner or operator authorized to operate pursuant to a permit-by-rule, who is not exempted from this fee pursuant to Section 25404.5, within 60 days after the owner or operator is authorized.
(2)
Except as provided in Section 25404.5, a generator operating under a grant of conditional authorization pursuant to Section 25200.3 shall pay a fee to the California Department of Tax and Fee Administration per facility for each reporting period, or portion of a reporting period, unless the generator is subject to a fee under a permit-by-rule. The fee for the 2022–23 fiscal year reporting period shall be four thousand six
hundred dollars ($4,600). The department shall notify the California Department of Tax and Fee Administration of all known generators operating pursuant to a grant of conditional authorization under Section 25200.3 who are not exempted from this fee pursuant to Section 25404.5. The department shall also notify the California Department of Tax and Fee Administration of any generator authorized to operate under a grant of conditional authorization, who is not exempted from this fee pursuant to Section 25404.5, within 60 days of the receipt of notification.
(3)
Except as provided in Section 25404.5, the fee for a generator performing treatment conditionally exempted pursuant to Section 25144.6 or subdivision (a) or (c) of Section 25201.5 for the 2022–23 fiscal year reporting period shall be one hundred eighty dollars ($180) paid to the
California Department of Tax and Fee Administration per facility for each reporting period, unless that generator is subject to a fee under a permit-by-rule or a
conditional authorization pursuant to Section 25200.3. The department shall notify the California Department of Tax and Fee Administration of all known facilities performing treatment conditionally exempted by Section 25144.6 or subdivision (a) or (c) of Section 25201.5 who are not exempted from this fee pursuant to Section 25404.5. The department shall also notify the California Department of Tax and Fee Administration of any generator who notifies the department that the generator is conducting a conditionally exempt treatment operation, and who is not exempted from this fee pursuant to Section 25404.5, within 60 days of the receipt of the notification.
(k)
A treatment facility is not subject to the facility fee established pursuant to this section, if the facility engages in treatment exclusively to accomplish a removal
or remedial action or a corrective action in accordance with an order issued by the United States Environmental Protection Agency pursuant to the federal act or in accordance with an order issued by the department pursuant to Section 25187, or if the removal or remedial action is carried out pursuant to a removal action work plan or a remedial action plan prepared pursuant to Article 12 (commencing with Section 79195) of Chapter 5 of Part 2 of Division 45 and is authorized to operate pursuant to Article 14 (commencing with Section 79290) of Chapter 5 of Part 2 of Division 45, if the facility was put in operation solely for purposes of complying with that order. The department shall instead assess a fee for that facility for the actual time spent by the department for the inspection and oversight of that facility.
The department shall base the fee on the department’s work standards and shall assess the fee on an hourly basis.
(
l
)
The fee imposed pursuant to this section shall be paid in accordance with Part 22 (commencing with Section 43001) of Division 2 of the Revenue and Taxation Code.
(m)
This section shall become operative on July 1, 2022, and shall apply to the annual facility fees due for the 2022–23 fiscal year, and each fiscal year thereafter.