Form BOE-501-FF Fillable Hazardous Waste Facility Fee Return - Federal

Form BOE-501-FF Fillable Hazardous Waste Facility Fee Return - Federal - Annual

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Download Form BOE-501-FF

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$10 000 in column B for line 1 only ((B) AMOUNT OF FEE DUE $) ((B) AMOUNT OF FEE DUE) ((B) AMOUNT OF FEE DUE) ((B) AMOUNT OF FEE DUE) ((B) AMOUNT OF FEE DUE) ((B) AMOUNT OF FEE DUE) ((B) AMOUNT OF FEE DUE) ((B) AMOUNT OF FEE DUE) ((B) AMOUNT OF FEE DUE) ((B) AMOUNT OF FEE DUE) (10(b) MEDIUM (A) ANNUAL FEE RATE) (10(c) LARGE (A) ANNUAL FEE RATE) (11(b) MEDIUM (A) ANNUAL FEE RATE) (11(c) LARGE (A) ANNUAL FEE RATE) (13 Less fee paid with first prepayment $) (14 Total fee due (subtract line 13 from line 12) $) (15 PENALTY [multiply line 14 by 10% (0 10) if payment is made after due date shown above] $) (17 TOTAL AMOUNT DUE AND PAYABLE (add lines 14 and 15) $) (9(b) SERIES B (A) ANNUAL FEE RATE) (9(c) SERIES C (A) ANNUAL FEE RATE) (9(d) SERIES C (Small Quantity) (A) ANNUAL FEE RATE) (a) Postclosure permit small facility Manages 0 5 tons (1 000 pounds) or less of hazardous waste (B O E USE ONLY) (b) Postclosure permit medium facility Manages more than 0 5 (1 000 pounds) but less than 1 000 (c) Postclosure permit large facility Manages 1 000 or more tons of hazardous waste during any (CLASSIFICATION OF FACILITY SITES 1 Disposal facility (if you are a government agency please see instructions on reverse) 1 (A) ANNUAL FEE RATE $) (CLASSIFICATION OF FACILITY SITES 10 Postclosure permit facility within the first five years of the postclosure period (enter fee for appropriate category) 10(a) SMALL (A) ANNUAL FEE RATE) (CLASSIFICATION OF FACILITY SITES 11 Postclosure permit facility beyond the first five years of the postclosure period (enter fee for appropriate category) 11(a) SMALL (A) ANNUAL FEE RATE) (CLASSIFICATION OF FACILITY SITES 12 Amount of applicable fee rate (only one fee is due per facility; see instructions) $) (CLASSIFICATION OF FACILITY SITES 13 Less fee paid with first prepayment FIRST PREPAYMENT plus) (CLASSIFICATION OF FACILITY SITES 2 Large onsite treatment facility 2 (A) ANNUAL FEE RATE) (CLASSIFICATION OF FACILITY SITES 3 Large offsite treatment facility 3 (A) ANNUAL FEE RATE) (CLASSIFICATION OF FACILITY SITES 4 Small treatment facility 4 (A) ANNUAL FEE RATE) (CLASSIFICATION OF FACILITY SITES 5 Minitreatment facility 5 (A) ANNUAL FEE RATE) (CLASSIFICATION OF FACILITY SITES 6 Large storage facility 6 (A) ANNUAL FEE RATE) (CLASSIFICATION OF FACILITY SITES 7 Small storage facility 7 (A) ANNUAL FEE RATE) (CLASSIFICATION OF FACILITY SITES 8 Ministorage facility 8 (A) ANNUAL FEE RATE) (CLASSIFICATION OF FACILITY SITES 9 Standardized permit facility (enter fee for appropriate category) 9(a) SERIES A (A) ANNUAL FEE RATE) (CLEAR) CLEAR (DATE) (DUE ON OR BEFORE) (EMAIL ADDRESS) (PRINT NAME AND TITLE) (PRINT) PRINT (SECOND PREPAYMENT) (Sm Qty ) (TELEPHONE (AREA CODE)) (TELEPHONE) (text) (text) (text) (YOUR ACCOUNT NO ) [ FOID ] 1 000 tons of hazardous waste 1 1 Disposal facility(if you are a government agency please see instructions on reverse) $ 1 500 gallons per calendar month or total volume of solid hazardous waste treated is less than 3 000 10 percent (0 10) penalty and interest at an adjusted annual rate established under section 6591 5 of the Revenue and Taxation Code 10 Postclosure permit facility within the first five years of the 10(a) 10(b) 10(c) 11 Postclosure permit facility beyond the first five years of 11(a) 11(b) 11(c) 12 12 Amount of applicable fee rate (only one fee is due per facility; see instructions) $ 13 13 Less fee paid with first prepayment 14 14 Total fee due (subtract line 13 from line 12) $ 15 Penalty [multiply line 14 by 10% (0 10) if payment is made after due date shown above]15 PENALTY $ 16 Interest does not apply to this program 16 INTEREST 17 17 TOTAL AMOUNT DUE AND PAYABLE (add lines 14 and 15) $ 2 2 Large onsite treatment facility 3 3 Large offsite treatment facility 4 4 Small treatment facility 5 5 Minitreatment facility 500 tons solid hazardous waste 6 6 Large storage facility 7 7 Small storage facility 8 8 Ministorage facility 9 Standardized permit facility (enter fee for appropriate category) 9(a) 94279 0088 You may also visit the BOE website at www boe ca gov or call the Taxpayer Information Section at 1 800 400 7115 (TTY:711); A facility fee is due from the facility operator for a facility that has been issued a postclosure permit The fee is due based upon a Saturday Sunday or legal holiday returns postmarked on the next business day are considered timely Always write your account number on your check or money order Make a copy of this document for your records AMOUNT OF and 11 ANNUAL applicable rate in column B for the proper fee category appropriate facility category listed on lines 1 through 8 BEFORE PREPARING BOARD OF EQUALIZATION BOARD OF EQUALIZATION BOE 501 FF (S1B) REV 12 (4 13) BOE 501 FF (S1F) REV 12 (4 13) BOE 501 FF (S2) REV 12 (4 13) BOE USE ONLY capacity and type of facility as specified in the permit interim status document (ISD) or Federal Part A Application If your facility qualifies for category until you have been approved by DTSC to operate under a standardized permit Otherwise you should report under the category with the highest rate certification or permit modification the fee that is due for the fee period in which the change occurs is the higher fee If a facility's type changes as the result of a permit or ISD modification any change in the facility fee will be effective the fee period following the one in which CLASSIFICATION OF FACILITY SITES Control (DTSC) to establish capacity and/or type If a facility's allowable capacity changes or is initially established as the result of DEFINITIONS FOR HAZARDOUS WASTE FACILITY delinquency charges were paid do not include those amounts in the credit Disposal facility A facility used for the disposal of hazardous waste DUE ON OR BEFORE during any one month of the current fee period and submit a certification or permit modification to the Department of Toxic Substances during any one month of the reporting period EMAIL ADDRESS Enter in column B the rate for the highest category at which your facility is permitted for the current calendar year If you are a examined by me and to the best of my knowledge and belief is a true correct and complete return exceed 10 000 pounds per calendar month FACILITIES THAT CEASE TO OPERATEFacilities engaged in treatment and storage owe the highest fee to which the facility has ever been subject for the reporting period FEDERAL LIABILITY FOR THE FEE FEE DUE fee for the reporting period immediately following the period during which the facility ceased disposal activity If your facility ceased activity on FEE RATE FEE RETURN FEDERAL ANNUAL FILING REQUIREMENT FIRST PREPAYMENT + SECOND PREPAYMENT for interest imposed by the California Revenue and Taxation Code gallons but less than 500 000 gallons liquid hazardous waste or greater than 100 000 pounds but less than gallons of liquid hazardous waste or greater than 500 tons of solid hazardous waste or any liquid or solid GENERAL government agency operating a disposal facility which did not dispose of hazardous waste during the reporting period enter greater than 5 000 gallons but less than 50 000 gallons per calendar month or total volume of solid greater than 50 000 gallons per calendar month or total volume of solid hazardous waste treated is greater HAZARDOUS WASTE FACILITY FEE RETURN FEDERAL ANNUAL hazardous waste is stored for more than one calendar year hazardous waste or less than 30 000 pounds solid hazardous waste hazardous waste treated is greater than 10 000 pounds but less than 100 000 pounds per calendar month I hereby certify that this return including any accompanying schedules and statements has been If you need additional information please contact the State Board of Equalization Special Taxes and Fees P O Box 942879 Sacramento CA If your permit ISD or Federal Part A does not state the facility capacity and/or type report at the highest level at which the facility operated immediately following the period during which the facility ceased actively treating or storing waste Disposal facility must pay two times the INSTRUCTIONS FOR HAZARDOUS WASTE FACILITYFEE RETURN FEDERAL ANNUAL intent to close LARGE Large onsite/offsite treatment facility Treats land treats or recycles 1 000 or more tons of hazardous Large storage facility Stores 1 000 or more tons of hazardous waste Line 10 If the reporting period is within the first five years of the postclosure period select the appropriate facility size and enter the Line 11 If the reporting period is beyond the first five years of the postclosure period select the appropriate facility size and enter the Line 12 Enter the applicable fee rate Line 13 Prepayments are due the last day of February and August Enter the amount of prepayments previously paid on line 13 If Line 14 Subtract amount on line 13 from the amount on line 12 Line 15 If your fee return is postmarked after the due date penalty is due The penalty is 10 percent (0 10) of the fee due on line 14 Fee Line 17 Add lines 14 and 15 Line 9 Enter the applicable fee in column B if you are operating under a standardized permit Please note that you cannot report in this Line 9 Series A Standardized Permit (Treatment) Total influent volume of liquid hazardous waste treated is Lines 1 Lines 10 Lines 10and 11 Lines 1thru 8 liquid hazardous waste or less than 100 000 pounds solid hazardous waste Make check or money order payable to State Board of Equalization management of hazardous waste including the payment of the Hazardous Waste Facility Fees However the Federal Government is not liable MEDIUM Ministorage facility Stores 0 5 tons (1 000 pounds) or less of hazardous waste Minitreatment facility Treats land treats or recycles 0 5 tons (1 000 pounds) or less of hazardous waste more than one category (full permit standardized permit or postclosure permit) during the fee period the amount due is the fee for the not exceed 5 000 gallons per calendar month or total volume of solid hazardous waste treated does not Offsite facility A hazardous waste treatment facility that is not an onsite facility one calendar year one month of the reporting period Onsite facility A hazardous waste treatment facility at which hazardous waste is produced and or after January 1 1994 you will be deemed to have ceased activity when you have actually ceased the activity and notified DTSC of your Payments: You can make your payment by paper check Online ACH Debit (ePay) or by credit card To use ePay go to ourwebsite at www boe ca gov click on the eServices tab and log in to make a payment To pay by credit card go to our permit ISD or Federal Part A If no capacity is stated you must report based on your actual operations PO BOX 942879 postclosure period (enter fee for appropriate category) pounds per calendar month RA B/A AUDREG READ INSTRUCTIONS remittance payable to the State Board of Equalization Under section 43155 of the Hazardous Substances Tax Law late payment will result in a RETURN PREPARATION returns and payments that are mailed must be postmarked on or before the due date shown on the return If the due date falls on RR QS FILEREF SACRAMENTO CA 94279 6019 SERIES A Series A Standardized Permit (Storage) Total facility storage design capacity is greater than 500 000 SERIES B Series B Standardized Permit (Storage) Total facility storage design capacity is greater than 50 000 Series B Standardized Permit (Treatment) Total influent volume of liquid hazardous waste treated is SERIES C Series C Small Quantity (Storage) Total facility storage design capacity is less than 15 000 gallons liquid Series C Small Quantity (Treatment) Total influent volume of liquid hazardous waste treated is less than Series C Standardized Permit (Storage) Total facility storage design capacity is less than 50 000 gallons Series C Standardized Permit (Treatment) Total influent volume of liquid hazardous waste treated does SIGNATURE PRINT NAME AND TITLE SMALL Small storage facility Stores more than 0 5 tons (1 000 pounds) but less than 1 000 tons of hazardous Small treatment facility Treats land treats or recycles more than 0 5 tons (1 000 pounds) but less than SPECIAL STATE OF CALIFORNIA TAXES TELEPHONE than 100 000 pounds per calendar month or any liquid or solid hazardous waste is stored for more than The annual Hazardous Waste Facility Fee is imposed according to Health and Safety Code section 25205 2 based upon the allowable The following definitions apply to the facility's allowable capacity during any one month as stated in your the main menu select the option Special Taxes and Fees the modification becomes effective the postclosure period (enter fee for appropriate category) the size of the facility Definitions of facility sizes are attached thru 8 tons of hazardous waste during any one month of the reporting period Under 42 U S C section 6961 federal departments instrumentalities and agencies are subject to state regulation concerning disposal or Under section 43152 6 of the Hazardous Substances Tax Law every facility operator who owes the facility fee is required to file annually with a waste website or call 1 855 292 8931 Mandatory EFT accounts must pay by EFT or ePay Be sure to sign and mail your return which is owned by leased to or under the control of the producer of the waste YOUR ACCOUNT NO

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