(12 Enter amount of highest applicable fee rate from column B $)
(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) $)
(a) Postclosure permit small facility Manages 0 5 tons (1 000 pounds) or less of hazardous waste
(b) Postclosure permit medium facility Manages more than 0 5 (1 000 pounds) but less than 1 000
(BOE USE ONLY)
(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) COLUMN A 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 COLUMN A 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(b) MEDIUM COLUMN A 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(c) LARGE COLUMN A 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 COLUMN A 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(b) MEDIUM COLUMN A 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(c) LARGE COLUMN A FEE RATE )
(CLASSIFICATION OF FACILITY SITES 2 Large onsite treatment facility COLUMN A FEE RATE )
(CLASSIFICATION OF FACILITY SITES 3 Large offsite treatment facility COLUMN A FEE RATE )
(CLASSIFICATION OF FACILITY SITES 4 Small treatment facility COLUMN A FEE RATE )
(CLASSIFICATION OF FACILITY SITES 5 Minitreatment facility COLUMN A FEE RATE )
(CLASSIFICATION OF FACILITY SITES 6 Large storage facility COLUMN A FEE RATE )
(CLASSIFICATION OF FACILITY SITES 7 Small storage facility COLUMN A FEE RATE )
(CLASSIFICATION OF FACILITY SITES 8 Ministorage facility COLUMN A FEE RATE )
(CLASSIFICATION OF FACILITY SITES 9 Standardized permit facility (enter fee for appropriate category) 9(a) SERIES A COLUMN A FEE RATE )
(CLASSIFICATION OF FACILITY SITES 9 Standardized permit facility (enter fee for appropriate category) 9(b) SERIES B COLUMN A FEE RATE )
(CLASSIFICATION OF FACILITY SITES 9 Standardized permit facility (enter fee for appropriate category) 9(c) SERIES C COLUMN A FEE RATE )
(CLASSIFICATION OF FACILITY SITES 9 Standardized permit facility (enter fee for appropriate category) 9(d) SERIES C (Sm Qty ) COLUMN A FEE RATE )
(CLEAR) CLEAR
(COLUMN B AMOUNT OF FEE DUE $)
(COLUMN B AMOUNT OF FEE DUE)
(COLUMN B AMOUNT OF FEE DUE)
(COLUMN B AMOUNT OF FEE DUE)
(COLUMN B AMOUNT OF FEE DUE)
(COLUMN B AMOUNT OF FEE DUE)
(COLUMN B AMOUNT OF FEE DUE)
(COLUMN B AMOUNT OF FEE DUE)
(COLUMN B AMOUNT OF FEE DUE)
(COLUMN B AMOUNT OF FEE DUE)
(DATE)
(DUE ON OR BEFORE)
(EMAIL ADDRESS)
(PRINT NAME AND TITLE)
(PRINT) PRINT
(Sm Qty )
(TELEPHONE (AREA CODE))
(TELEPHONE)
(text)
(text)
(text)
(YOUR ACCOUNT NO )
[ FOID ]
1 Disposal facility (if you are a government agency please see instructions
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 Enter amount of highest applicable fee rate from column B 12 $
13 Less fee paid with first prepayment 13 $
14 Total fee due (subtract line 13 from line 12) 14 $
15 Penalty [multiply line 14 by 10% (0 10) if payment is made after due date shown above] PENALTY 15 $
16 Interest does not apply to this program INTEREST16
17 TOTAL AMOUNT DUE AND PAYABLE (add lines 14 and 15) 17 $
2 Large onsite treatment facility 2
3 000 pounds per calendar month
3 Large offsite treatment facility 3
4 Small treatment facility4
5 Minitreatment facility5
6 Large storage facility 6
7 Small storage facility 7
8 Ministorage facility 8
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
activity If your facility ceased activity on 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 intent to close
allowable capacity and type of facility as specified in the permit interim status document (ISD) or Federal Part A Application If
Always write your account number on your check or money order Make a copy of this document for your records
AMOUNT OF
and 11
and which is owned by leased to or under the control of the producer of the waste
based upon the size of the facility Definitions of facility sizes are attached
BEFORE PREPARING
BOARD OF EQUALIZATION
BOARD OF EQUALIZATION
BOE 501 FFP2 (S1B) REV 13 (4 13)
BOE 501 FFP2 (S1F) REV 13 (4 13)
BOE 501 FFP2 (S2) REV 13 (4 13)
BOE USE ONLY
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
CLASSIFICATION OF FACILITY SITES
DEFINITIONS FOR HAZARDOUS WASTE FACILITY FEE PREPAYMENT FORM FEDERAL
Department of Toxic Substances Control (DTSC) to establish capacity and/or type If a facility's allowable capacity changes or
Disposal facility A facility used for the disposal of hazardous waste
disposal or management of hazardous waste including the payment of the Hazardous Waste Facility Fee However the Federal
does not exceed 10 000 pounds per calendar month
does not exceed 5 000 gallons per calendar month or total volume of solid hazardous waste treated
DUE ON OR BEFORE
during any one month of the reporting period
EMAIL ADDRESS
enter applicable rate in column B for the proper fee category
Enter in column B the rate for the highest category at which your facility is permitted for the current calendar year If
enter the applicable rate in column B for the proper fee category
examined by me and to the best of my knowledge and belief is a true correct and complete return
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
facility fee will be effective the fee period following the one in which the modification becomes effective
facility operated during any one month of the current fee period and submit a certification or permit modification to the
FEDERAL LIABILITY FOR THE FEE
FEE DUE
FEE RATE
FILING REQUIREMENTS OF SCHEDULE
from the main menu select the option Special Taxes and Fees
gallons but less than 500 000 gallons liquid hazardous waste or greater than 100 000 pounds but less
gallons liquid hazardous waste or less than 100 000 pounds solid hazardous waste
gallons of liquid hazardous waste or greater than 500 tons solid hazardous waste or any liquid or
GENERAL
Government is not liable for interest imposed by the California Revenue and Taxation Code
greater than 100 000 pounds per calendar month or any liquid or solid hazardous waste is stored for
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
hazardous waste
HAZARDOUS WASTE FACILITY FEE PREPAYMENT FORM FEDERAL
hazardous waste treated is greater than 10 000 pounds but less than 100 000 pounds per calendar
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
INSTRUCTIONS FOR HAZARDOUS WASTE FACILITY FEE PREPAYMENT FORM FEDERAL
is initially established as the result of certification or permit modification the fee that is due for the fee period in which the
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
Line 11 If the reporting period is beyond the first five years of the postclosure period select the appropriate facility size and
Line 12 Enter the applicable fee rate If you are permitted for more than one category enter the highest fee for those
Line 13 Enter the amount of the fee paid with your first prepayment Your prepayment credit is the amount previously paid
Line 14 Subtract amount on line 13 from amount on line 12
Line 15 If your fee is paid after the due date penalty is due The penalty is 10 percent (0 10) of the fee due on line 14
Line 17 Add lines 14 and 15 and enter total amount due and payable including late charge if applicable
Line 9
Line 9 Enter the applicable fee in column B if you are operating under a standardized permit Please note that you cannot
Lines 1
Lines 10
Lines 10and 11
Lines 1thru 8
liquid hazardous waste or less than 30 000 pounds solid hazardous waste
Make check or money order payable to State Board of Equalization
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
minus any delinquency charges included in your prepayment
month
more than one calendar year
must not be less than 50 percent (0 50) of the applicable fee See "Return Preparation" below An annual return will be due and
must pay two times the fee for the reporting period immediately following the period during which the facility ceased disposal
Offsite facility A hazardous waste treatment facility that is not an onsite facility
on reverse)
one month of the reporting period
Onsite facility A hazardous waste treatment facility at which hazardous waste is produced
payable on the last day of February following the current year
Payments: You can make your payment by paper check Online ACH Debit (ePay) or by credit card To use ePay go to our
percent (0 10) penalty and interest at an adjusted annual rate established under section 6591 5 of the Revenue and Taxation
period immediately following the period during which the facility ceased actively treating or storing waste Disposal facilities
permit ISD or Federal Part A If no capacity is stated you must report based on your actual operations
permitted categories
PO BOX 942879
postclosure period (enter fee for appropriate category)
Prepayments of the fee are due and payable by the last day of February and of August of the current year The prepayments
RA B/A AUDREG
READ INSTRUCTIONS
report in this category until you have been approved by DTSC to operate under a standardized permit Otherwise
reporting period enter $10 000 in column B for line 1 only
RETURN PREPARATION
RR QS FILEREF
SACRAMENTO CA 94279 6015
SECOND PREPAYMENT
SERIES A
Series A Standardized Permit (Storage) Total facility storage design capacity is greater than 500 000
Series A Standardized Permit (Treatment) Total influent volume of liquid hazardous waste treated is
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
Series C Small Quantity (Treatment) Total influent volume of liquid hazardous waste treated is less
Series C Standardized Permit (Storage) Total facility storage design capacity is less than 50 000
Series C Standardized Permit (Treatment) Total influent volume of liquid hazardous waste treated
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
Small treatment facility Treats land treats or recycles more than 0 5 tons (1 000 pounds) but less
solid hazardous waste is stored for more than one calendar year
SPECIAL TAXES AND FEES
State Board of Equalization Under section 43155 of the Hazardous Substances Tax Law late payment will result in a 10
STATE OF CALIFORNIA
TELEPHONE
than 1 000 tons of hazardous waste
than 1 500 gallons per calendar month or total volume of solid hazardous waste treated is less than
than 500 tons solid hazardous waste
the amount due is the fee for the category with the highest rate
The annual Hazardous Waste Facility Fee is imposed pursuant to Health and Safety Code section 25205 2 based upon the
The following definitions apply to the facility's allowable capacity during any one month as stated in your
the postclosure period (enter fee for appropriate category)
thru 8
to file two prepayments on or before the last day of February andAugust of the calendar year with a remittance payable to the
tons of hazardous waste during any one month of the reporting period
Under 42 U S C section 6961 federal departments instrumentalities or agencies are subject to state regulation concerning
Under section 43152 12(a) of the Hazardous Substances Tax Law every facility operator who owes the facility fee is required
waste
website 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
website or call 1 855 292 8931 Mandatory EFT accounts must pay by EFT or ePay Be sure to sign and mail your return
you are a government agency operating a disposal facility which did not dispose of hazardous waste during the
you should report under the appropriate facility category listed on lines 1 through 8
YOUR ACCOUNT NO
your facility qualifies for more than one category (full permit standardized permit or postclosure permit) during the fee period