(a)For purposes of this section, “organization” means a corporation, limited liability company, limited partnership, limited liability partnership, general partnership, and sole proprietorship.
(b)On or before October 1 of each year, the department shall provide the California Department of Tax and Fee Administration with a schedule of codes that consists of the types of organizations that use, generate, store, or conduct activities in this state related to hazardous materials, as defined in Section 25501, including, but not limited to, hazardous waste. The schedule shall consist of identification codes from one of the following classification systems, as deemed suitable by the department:
(1)The Standard Industrial Classification (SIC) system established by the United States Department
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(a)
For purposes of this section, “organization” means a corporation, limited liability company, limited partnership, limited liability partnership, general partnership, and sole proprietorship.
(b)
On or before October 1 of each year, the department shall provide the California Department of Tax and Fee Administration with a schedule of codes that consists of the types of organizations that use, generate, store, or conduct activities in this state related to hazardous materials, as defined in Section 25501, including, but not limited to, hazardous waste. The schedule shall consist of identification codes from one of the following classification systems, as deemed suitable by the department:
(1)
The Standard Industrial Classification (SIC) system established by the United States Department of Commerce.
(2)
The North American Industry Classification System (NAICS) adopted by the United States Census Bureau.
(c)
(1)
Each organization of a type identified in the schedule adopted pursuant to subdivision (a) shall pay an annual fee in accordance with Section 43152.9 of the Revenue and Taxation Code for the fiscal year in which it is assessed.
(2)
The annual fee amounts for the 2022–23 fiscal year shall be set at the following amounts:
(A)
One thousand two hundred sixty-one dollars ($1,261) for those organizations with 100 or more employees, but fewer than 250 employees.
(B)
Two thousand seven hundred six dollars ($2,706) for those organizations with 250 or more employees, but fewer than 500 employees.
(C)
Sixteen thousand dollars ($16,000) for those organizations with 500 or more employees, but fewer than 1,000 employees.
(D)
Fifty-four thousand one hundred dollars ($54,100) for those organizations with 1,000 or more employees.
(3)
Commencing July 1, 2023, the fee rates established pursuant to Section 25205.6.1 shall apply.
(d)
The fee imposed pursuant to this section shall be paid by each organization that is identified in the schedule adopted pursuant to subdivision (b) in accordance with Part 22 (commencing with Section 43001) of Division 2 of the Revenue
and Taxation Code and shall be deposited in the Toxic Substances Control Account. The revenues shall be available, upon appropriation by the Legislature, for the purposes specified in subdivision (b) of Section 25173.6.
(e)
For purposes of this section, the number of employees employed by an organization is the number of persons employed in this state for more than 500 hours during the calendar year preceding the calendar year in which the fee is due.
(f)
(1)
Pursuant to paragraph (3) of subsection (c) of Section 104 of the federal Comprehensive Environmental Response, Compensation, and Liability Act of 1980, as amended (42 U.S.C. Sec. 9604(c)(3)), the state is obligated to pay specified costs of removal and remedial actions carried out pursuant to the federal Comprehensive Environmental Response, Compensation, and Liability Act of 1980, as amended (42 U.S.C.
Sec. 9601 et seq.).
(2)
The fee rates specified in subdivision (c) are intended to provide sufficient revenues to fund the purposes of subdivision (b) of Section 25173.6, including appropriations in any given fiscal year to fund the state’s obligation pursuant to paragraph (3) of subsection (c) of Section 104 of the federal Comprehensive Environmental Response, Compensation, and Liability Act of 1980, as amended (42 U.S.C. Sec. 9604(c)(3)).
(g)
This section does not apply to a nonprofit corporation primarily engaged in the provision of residential social and personal care for children, the aged, and special categories of persons with some limits on their ability for self-care, as described in SIC Code 8361 of the Standard Industrial Classification (SIC) Manual published by the United States Office of Management and Budget, 1987 edition or as described in Codes 623220, 623312, and
623990 of the North American Industry Classification System (NAICS) published by the United States Office of Management and Budget, 2017 edition.
(h)
This section shall become operative on January 1, 2022.