Press Shift + Tab to accept the information you have typed and go to the previous field. Log in using your username and password and select the account for which you wish to file a return. Additional Business Update Options You may also notify us of any changes by: Account information for the Disposal Fee and Facility Fee is maintained by DTSC. The undersigned certify that, as of June 18, 2021, the internet website of the California Department of Tax and Fee Administration is designed, developed and maintained to be in compliance with California Government Code Sections 7405 and 11135, and the Web Content Accessibility Guidelines 2.1, Level AA success criteria, published by the Web . Then select the File a Return link for the filing period you want to file and follow the prompts. 2021, ch.73). California Department of Tax and Fee Administration. California Department of Tax and Fee Administration. 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. For additional information regarding record retention, please view Regulation 4901. The number of qualifying employees is determined by counting the number of employees who are employed in California more than 500 hours during a calendar year. Hazardous waste that results when a government agency, or its contractor, removes or remedies a release of hazardous waste in the state caused by another person. The CDTFA-501-TF . From January 1, 1996 through December 31, 2021, any person transporting, importing, or receiving non-RCRA hazardous waste imported into California for purposes of treatment, recycling, or disposal is exempt from the payment of the generator fee imposed pursuant to HSC section 25205.5. 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. The fee applies to corporations, general partnerships, limited partnerships, limited liability partnerships, limited liability companies, and sole proprietorships that have the qualified number of employees who are each employed more than 500 hours in California during the calendar year. Starting January 1, 2022, facility operators who generate five or more tons of hazardous waste at any site during a calendar year are subject to the hazardous waste generation and handling fee, even if they have paid a hazardous waste facility fee pursuant to HSC section 25205.2 or received a credit under HSC section 25205.2(i). Then select the File a Return link for the filing period you want to file and follow the prompts. Who has to pay the California environmental fee? The fee exemption applies even if the waste is transferred, consolidated, or bulked and subsequently included on a manifest along with other nonexempt hazardous wastes. register with CDTFA and file environmental fee returns. Information for Local Jurisdictions and Districts, Professional Employer Organizations (PEO). What to expect The return revisions below begin with the 2020 yearly reporting period due February 28, 2021. Make a Payment Make payments through our online services homepage. You can also look up other facility and manifest information by searching by hazardous waste ID number, address, or business name. Additional Payment Options Visit our website for additional convenient payment methods. Under the I Want To section, select the Make a Payment link and follow the prompts. 0 0 11.3851 11.8156 re Weight tickets should be maintained to support the actual weight/quantity being reported. Effective January 1, 2007, most businesses/organizations operating in California must register with the California Department of Tax and Fee Administration (CDTFA) and file environmental fee returns. If you have suggestions for improving this guide, please contact us by email. We apologize for any inconvenience. . a profit). Only organizations in specific SIC codes are exempt from the hazardous waste environmental fee (HSC section 25205.6). The Environmental Fee Return provides a mechanism for reporting the liability of two or more related organizations. Below is information regarding the filing of prepayments, returns, and making payments for the generation and handling fee. Additional Payment Options Visit our website for additional payment methods for our tax and fee payers. (, Hazardous waste generated or disposed of by a public agency operating a household hazardous waste collection facility in California pursuant to, Hazardous waste disposed of, or submitted for disposal or treatment, which is discovered and separated from solid waste as part of a load checking program. For more information, please visit the Department of Toxic Substances Control's (DTSC) Manifest webpage or Fee Summary webpage. New Information Senate Bill 158 (Stats. Versions Form popularity Fillable & printable CA CDTFA-501-ER (former BOE-501-ER) 2020 4.9 Satisfied (74 Votes) The number of hours should not be prorated between in-state and out-of-state to determine hours worked. The fees are adjusted annually by the Board of Environmental Safety. The environmental fee is imposed on businesses/organizations in industry groups that use, generate, store, or conduct activities related to hazardous materials. The hazardous waste generation and handling fees may also apply; refer to the Generation and Handling Fee section for more information. Please visit our Electronic Funds Transfer (EFT) - Frequently Asked Questions (FAQs); for payment methods and payment deadline information. The hazardous waste facility fees are based on statutory provisions in the Health and Safety Code, which utilize a tiered permitting program. When you have completed the form, print, sign and mail the form to CDTFA. The exclusion for household hazardous waste collection facility was made inoperative on July 1, 2022. The owner or operator gave DTSC timely notification of intent to close the facility, pursuant to regulations adopted by DTSC. 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. You may also use your mouse to move from field to field. Hazardous waste disposal fee rates are set by statute (HSC section 25174.6). The hazardous waste disposal fee is charged based on the total weight (measured in tons) and the type of hazardous waste. /ZaDb 7.7614 Tf Your prepayment must be equal to 50 percent of the applicable hazardous waste facility fee for the current year. Businesses impacted by the pandemic, please visit our COVID-19 page (Versin en Espaol) for information on extensions, tax relief, and more. (HSC section 25205.6). Visit the Tax Rates - Special Taxes and Fees page to view current and historical hazardous waste disposal fee rates. We strive to provide a website that is easy to use and understand. The tire fee return and payment are due on or before the 15th day of the month following each reporting period. The hazardous waste environmental fee increases based on the number of employees. Below is industry topic for the Facility Fee Program. %PDF-1.7 % Q This change will not affect your ability to access the system nor to submit your Environmental Fee Report. ENVIRONMENTAL FEE 2 A hazardous waste ID number is used to identify the hazardous waste generator, transporter, and facility that handles hazardous waste. We use cookies to ensure that we give you the best experience on our website. Visit our Limited Access Code Removal page for scheduled removal dates and instructions on how to Sign Up Now for a username and password. Visit our Tutorials page for how to file your Hazardous Waste Disposal Fee return through our online services system. "Organization" includes general partnerships, limited partnerships, limited liability partnerships, limited liability companies, sole proprietorships, and all corporate entity types. Additional Payment Options Visit our website for additional payment methods. The hazardous waste facility fee rates are set by statute (HSC section 25205.2). How do I complete and file the California Environmental Fee Return (CDTFA-501-EF) form? At least 90 days have elapsed since the owner or operator gave DTSC that notification. Please visit our Electronic Funds Transfer (EFT) - Frequently Asked Questions (FAQs) for payment methods and payment deadline information. Below are industry topics for the Generation and Handling Fee Program. If the due date falls on a Saturday, Sunday or state holiday, returns and or prepayments received by the next business day will be considered timely. You may check the status of the issuance of your new hazardous waste ID number for the programs below: To check the status, you can do so by going to DTSC's Hazardous Waste Tracking System and clicking on the Reports tab. (, Hazardous waste generated in a natural disaster, Used motor oil removed from a motor vehicle that is recycled by a recycler permitted by DTSC. The hazardous waste generation and handling fee is generally due regardless of the waste's final disposition. The penalty for filing a late return and/or late fee payment is ten percent of the fee amount due for the period. Select 'Save Target As' or 'Save Link As'. File a Return Online You are required to file your generation and handling fee return electronically through our online services homepage. Department of Toxic Substances Control (DTSC) is the agency that regulates hazardous waste in California and has the authority to determine if any waste meets the below listed exemptions. The revenue we collect for DTSC is used to support hazardous waste management in California including the review and analysis of past, present, or potential environmental public health effects related to toxic substances. The per ton fee is determined by the total tonnage of waste generated per site. Please note: You should continue to make your 2022 prepayment which is due by February 28, 2022 and file a 6-month return for the transitional period from January 1, 2022, through June 30, 2022. Each disposal facility must obtain a hazardous waste ID number, a hazardous waste facility permit (HSC section 25205.2) or a grant of authorization from the Department of Toxic Substances Control (DTSC). To make changes to your Disposal or Facility Fee account information, please contact DTSC at 1-916-445-1664. Who has to pay the California environmental fee? Non-RCRA Hazardous Wastes are considered those wastes which are regulated in California, other than the federally regulated RCRA hazardous wastes. Recycling/MARR Fee The MARR fee is administered by a not-for-profit stewardship that adheres to BCs Recycling Regulation, and is not a governmental tax. Property Taxes If the due date falls on a Saturday, Sunday or state holiday, returns postmarked or received by the next business day will be considered timely. 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). Advise the applicant to contact CDTFA for a CDTFA 111 or CDTFA 111B. Insurance companies that pay a tax on gross premiums in lieu of all other California taxes and licenses. We register each disposal facility based on DTSC's list. /ZaDb 8.1034 Tf The Environmental Fee Return provides a mechanism for reporting the liability of two or more related organizations."Organization" includes general partnerships, limited partnerships, limited liability partnerships, limited liability companies, sole proprietorships, . A facility that has been issued a permit for the purpose of storing hazardous waste onsite, and whose permit has expired, if all of the following has occurred: The facility has received no waste from offsite since the permit expired. Hazardous waste disposed of, or submitted for disposal or treatment, which is discovered and separated from solid waste as part of a load checking program. Hazardous waste disposal fees do not apply to any of the following: Businesses or organizations with less than the number of qualifying employees who have worked in California are not subject to the Hazardous Waste Environmental Fee. Register online with us for an environmental fee account by selecting Register a New Business Activity. Visit the Online Services webpage for a list of information you may need to complete your registration. Hfmt6`haDH50kTIj?X5Zr=bcBJgkw+M2'| ?\ Under the I Want To section, select the Make a Payment link and follow the prompts. Returns must be received or postmarked by the due date to be considered timely, even if no amount is owed. Facility fees are classified into five tiers: Full Facility Permit, Standardized Permit, Permit-by-Rule, Conditional Authorization, and Conditional Exemption. Advise them of the last penalty-free date to pay the fees due. Nonprofit residential care facilities SIC code 8361 and starting January 1, 2022. 1 1 10.1327 9.4883 re The fee currently ranges from $309 to $14,678 for businesses with from 50 to over 1,000 employees. BT 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. Any household hazardous waste collection facility. 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. 237 0 obj <>/Filter/FlateDecode/ID[<00EAAD8C18D70349BA837AFBF1033AC9><5E757BD19014BC4C997B6C9CC57B46FC>]/Index[213 42]/Info 212 0 R/Length 117/Prev 349410/Root 214 0 R/Size 255/Type/XRef/W[1 3 1]>>stream Six months after the date you overpaid the tax or fee. Then select the File a Return link for the filing period you want to file and follow the prompts. You may also use your mouse to move from field to field. The California corporate tax rate is 8.84% (flat rate). These include: General partnerships Limited partnerships Limited liability partnerships . Effective January 1, 2022, the qualifying number of employees is 100 or more. The fee also applies to facility operators that generate five or more tons of hazardous waste who pay the facility fee. Parent corporations/organizations should contact their wholly-owned subsidiaries to find out if they are registered with CDTFA. For more information, visit the Department of Toxic Substances Control's CUPA webpage. Visit our Limited Access Code Removal page for scheduled removal dates and instructions on how to Sign Up Now for a username and password. f The facility must then collect the hazardous waste disposal fees from their customers and remit the hazardous waste disposal fee to us. The fee is graduated based on the number of employees. Department of Toxic Substances Control (DTSC), HSC sections 25205.2 25205.4, and 25205.7, North American Industry Classification System (NAICS), Requirements for Generators of Treated Wood Waste (TWW), Resource Conservation Recovery Act (RCRA), Required Registration with other Agencies, Status of Environmental Protection Agency (EPA) ID, Applying for a Hazardous Waste Identification Number, Hazardous Waste Fee Health and Safety Code, Prepayment Requirement Reminder for Hazardous Waste, Hazardous Waste Generation and Handling Fee Program Reminders and Online Filing Requirement, Hazardous Waste Facility Fee Prepayment, Return, and Program Update Reminders, Hazardous Waste Facility Fee Changes to Your Payments, Reporting Basis, and New Fee Rates Effective January 1, 2022, Hazardous Waste Generation and Handling Fee Application of Fee, Payments, and New Rate Effective January 1, 2022, Hazardous Waste Environmental Fee New Fee Rates and New Employee Threshold Effective January 1, 2022, Hazardous Waste Transportable Treatment Unit Fee 2022 Fee Rates and New Billing Date, Hazardous Waste Disposal Fee 2022 Rates and Fee Ending June 30, 2022, Revisions to the Hazardous Waste Disposal Fee Return and Launch of Online Filing Effective November 9, 2020, Revisions to the Environmental Fee Return and Launch of Online Filing Effective November 9, 2020, Revisions to the Hazardous Waste Facility Fee Return and Launch of Online Filing Effective November 9, 2020, Revisions to the Hazardous Waste Generator Fee Return and Launch of Online Filing Effective November 9, 2020, Managing Hazardous Waste (household, universal, used oil, & e-waste), Information for Local Jurisdictions and Districts, Changes to all fee rates starting January 1, 2022, Repeal of the disposal fee, effective June 30, 2022, Repeal of the generator fee and creation of the generation and handling fee at $49.25 per ton or each fraction of a ton of hazardous waste generated, effective January 1, 2022, Revisions to the environmental fee to apply to organizations with 100 or more qualifying employees, effective January 1, 2022, Revisions to the return and/or payment due dates for the generation and handling fee and the facility fee, effective January 1, 2022, Changing the facility fee reporting period to fiscal year beginning July 1, 2022, Removing certain exemptions for the facility fee and the generation and handling fee starting July 1, 2022. The Environmental Fee Return provides a mechanism for reporting the liability of two or more related organizations. On and after January 1, 2022, for hazardous waste imported into California for purposes of treatment, recycling, or disposal, the operator of the facility receiving the imported hazardous waste shall register for a generation and handling fee account (in addition to a facility fee account) and pay the applicable generation and handling fee. The California Department of Tax and Fee Administration (CDTFA) administers four hazardous waste fee programs in cooperation with the Department of Toxic Substances Control (DTSC), pursuant to the requirements of the California Hazardous Substances Tax Law. Waste that is generated, recycled, and reused onsite and is not transferred offsite. All RCRA hazardous wastes are identified in Part 261 of Title 40 of the Code of Federal Regulations and Appendices. endstream endobj 1564 0 obj <>/Subtype/Form/Type/XObject>>stream 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). cdtfa use only . SELECT THE APPROPRIATE FEE CATEGORY NAME OF CORPORATION(Per Articles of Incorporation) OR ORGANIZATION EDD Number Each section includes a summary of the application of the fee, and lists resources related to registration, applicable fee rates, return filing, and payments. (HSC 25205.5). Beginning January 1, 2022, the qualifying number of employees is 100 or more employees that have worked more than 500 hours during the calendar year. Log In The following organizations are also exempt: Hazardous waste facility fees do not apply to the following: The following exemption was repealed on January 1, 2022: Facilities authorized under Permit by Rule, Conditional Authorization, or Conditional Exemption by the local Certified Unified Program Agencies (CUPA) and have paid the local CUPA fees, are exempt from the facility fee administered by CDTFA and imposed under HSC section 25205.2. A CDTFA 111 or CDTFA 111B Sign Up Now for a CDTFA 111 or CDTFA.! Follow the prompts your Environmental fee Return ( CDTFA-501-EF ) form payments for the current.. Authorization, and making payments for the current year Environmental fee ( HSC section )... Registered with CDTFA adheres to BCs Recycling Regulation, and is not transferred offsite to previous. Be equal to 50 percent of the Code of Federal regulations and....: Full facility Permit, Permit-by-Rule, Conditional Authorization, and making payments for current... 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