Form BOE-501-SQ Fillable Integrated Waste Management Fee Return

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Download Form BOE-501-SQ

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01b Total tons of clean soil accepted and not disposed during the above calendar quarter 02 Total operating days for above calendar quarter 03 Average tons of solid waste accepted per operating day (divide line 1a by line 2) 05 Tons of waste removed from waste stream and reused recycled or composted off site ( ) 06 Total tons of waste removed from waste stream and used on site for beneficial reuse ( ) 07 Other waste removed from the waste stream and not disposed of in a disposal facility 0a Tons of waste removed from waste stream for beneficial reuse on site as 0b Tons of waste removed from waste stream for beneficial reuse on site as 0c Tons of waste removed from waste stream and used on site for other (10 FEE DUE (multiply tonnage on line 8 by the rate of fee on line 9) $) (11 PENALTY [multiply line 10 by 10% (0 10) if payment is made after due date shown above] $) (12 INTEREST $) (12 INTEREST: One month's interest is due on the total fee for each month or fraction of a month that payment is delayed after the due date The adjusted monthly interest rate is ) (13 TOTAL AMOUNT DUE AND PAYABLE (add lines 10 11 and 12) $) (8 TOTAL TONS OF SOLID WASTE SUBJECT TO THE FEE (subtract lines 5 6 and 7 from line 4) ROUND TO THE NEXT WHOLE TON ) (attach letter of explanation) or otherwise exempt from the fee( ) (BOE USE ONLY ) (CLEAR) CLEAR (DATE) (DUE ON OR BEFORE) (EMAIL ADDRESS) (I OPERATIONS 1a Total tons of solid waste accepted during above calendar quarter ROUND TO THE NEXT WHOLE TON ) (I OPERATIONS 1b Total tons of clean soil accepted and not disposed during the above calendar quarter ROUND TO THE NEXT WHOLE TON ) (I OPERATIONS 2 Total operating days for above calendar quarter ROUND TO THE NEXT WHOLE TON ) (I OPERATIONS 3 Average tons of solid waste accepted per operating day (divide line 1a by line 2) ROUND TO THE NEXT WHOLE TON * * IF THE AMOUNT ON LINE 3 IS LESS THAN 5 TONS ENTER A ZERO ON LINE 10 AND THEN SIGN AND DATE THE RETURN IF THE AMOUNT ON LINE 3 IS EQUAL TO OR GREATER THAN 5 TONS CONTINUE ON TO THE NEXT SECTION ) (II DISPOSALS 4 Total tons of solid waste accepted during above calendar quarter (from line 1a above) ROUND TO THE NEXT WHOLE TON ) (II DISPOSALS 5 Tons of waste removed from waste stream and reused recycled or composted off site ROUND TO THE NEXT WHOLE TON ( ) ) (II DISPOSALS 6 a Tons of waste removed from waste stream for beneficial reuse on site as alternative daily cover ) (II DISPOSALS 6 b Tons of waste removed from waste stream for beneficial reuse on site as alternative intermediate cover ) (II DISPOSALS 6 c Tons of waste removed from waste stream and used on site for other non cover beneficial reuse purposes ) (II DISPOSALS 6 Total tons of waste removed from waste stream and used on site for beneficial reuse ROUND TO THE NEXT WHOLE TON ( ) ) (II DISPOSALS 7 Other waste removed from the waste stream and not disposed of in a disposal facility (attach letter of explanation) ROUND TO THE NEXT WHOLE TON ( ) ) (III FEE 9 Rate of fee per ton $) (PRINT NAME AND TITLE) (PRINT) PRINT (subtract lines 5 6 and 7 from line 4) 8 TOTAL TONS OF SOLID WASTE SUBJECT TO THE FEE (TELEPHONE (AREA CODE)) (TELEPHONE) (text) (YOUR ACCOUNT NO ) [ FOID ] 1 800 400 7115 (TTY:711); from the main menu select the option Special Taxes and Fees 10 FEE DUE (multiply tonnage on line 8 by the rate of fee on line 9) $ 11 Penalty [multiply line 10 by 10% (0 10) if payment is made after due date 12 INTEREST: One month's interest is due on the total fee for each month or fraction of a month that 13 TOTAL AMOUNT DUE AND PAYABLE (add lines 10 11 and 12) $ 1a Total tons of solid waste accepted during above calendar quarter 4 Total tons of solid waste accepted during above calendar quarter (from line 1a above) 48000 of the Public Resources Code Each operator of a disposal facility required to have a disposal facility permit shall pay 9 Rate of fee per ton $ a disposal facility You must attach a letter of explanation a fee quarterly to the BOE based on all solid waste disposed of at each disposal site on or after January 1 1990 Each fee alternative daily cover Alternative daily cover means any material used on site as daily cover pursuant to California Code of Regulations title 27 alternative intermediate cover Alternative intermediate cover means any material used on site as intermediate cover pursuant to California Code of Always write your account number on your check or money order Make a copy of this document for your records and 12 BEFORE PREPARING Beneficial reuse means the on site use of solid waste in the construction and operation of a solid waste landfill as defined BOARD OF EQUALIZATION BOE 501 SQ (BACK) REV 14 (4 13) BOE 501 SQ (FRONT) REV 14 (4 13) Clean soil means soil that does not contain other materials or is below designated concentrations of contamination for composting Include amounts of waste composted in a separate unit at the same address Do not include DEFINITIONS discarded home and industrial appliances dewatered treated or chemically fixed sewage sludge which is not hazardous Disposal facility means any facility or location where waste disposal occurs Disposal If the average is equal to or greater than five tons proceed to line 4 and complete the entire return DUE ON OR BEFORE EMAIL ADDRESS equal the amount on line 6 EQUAL TO OR GREATER THAN 5 TONS CONTINUE ON TO THE NEXT SECTION examined by me and to the best of my knowledge and belief is a true correct and complete return FILING REQUIREMENTS from the waste stream and not disposed of in a disposal facility Do not include tonnage of clean soil that was I hereby certify that this return including any accompanying schedules and statements has been I OPERATIONS IF THE AMOUNT ON LINE 3 IS LESS THAN 5 TONS ENTER A ZERO ON LINE 10 AND THEN SIGN AND DATE THE RETURN IF THE AMOUNT ON LINE 3 IS If you need additional information please contact the State Board of Equalization Special Taxes and Fees P O Box 942879 If your fee is being paid after the due date shown on the front of this return additional amounts are due for II DISPOSALS III FEE in California Code of Regulations title 27 section 20686 INSTRUCTIONS INTEGRATED WASTE MANAGEMENT FEE RETURN INTEGRATED WASTE MANAGEMENT FEE RETURN INTEREST $ intermediate cover (line 6b) and as other non cover beneficial reuse (line 6c) The total of lines 6a c should Line 10 Multiply the total tons subject to the fee (line 8) by the rate on line 9 Line 13 Total amount due and payable including late filing charges if applicable Line 1a Enter the tonnage of solid waste accepted during the reporting quarter The amount includes waste removed Line 1b Enter the tonnage of clean soil accepted and not disposed during the quarter Line 2 Enter the number of days you operated during the reporting quarter Line 3 Divide the number on line 1a by the number on line 2 Enter the average tons of solid waste accepted per Line 4 Enter the total tons of solid waste accepted as reported on line 1a Line 5 Enter the total tons of waste removed from the waste reported on line 4 and sent off site for reuse recycling or Line 6 Enter the total tons of waste removed from line 1a that were used on site for beneficial reuse Line 6a c Enter the tons of waste from line 6 that was used on site as alternative daily cover (line 6a) as alternative Line 7 Enter the total tons of other waste which was removed from the waste reported on line 4 and not disposed of in Line 8 Subtract the total tons of waste recycled off site waste reused beneficially on site and other waste (reported on Line 9 This is the current rate of fee per ton of solid waste Lines 11 lines 5 6 and 7) from the total tons of solid waste accepted for disposal (line 4) and enter this amount on line 8 Make check or money order payable to State Board of Equalization NEXT WHOLE TON non cover beneficial reuse purposes not disposed noted on line 12 on the front of this form and applies for each month or portion of a month after the due date on site beneficial reuse (see line 6) operating day If the amount is less than five tons enter 0 on line 10; you are not required to complete Section II: other materials as allowed pursuant to section 13173 of the California Water Code our 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 paper rubbish ashes industrial wastes demolition and construction wastes abandoned vehicles and parts thereof payer is required to file a return quarterly with the BOE The return must be complete in every detail as called for on the payment is delayed after the due date The adjusted monthly interest rate is Payments: You can make your payment by paper check Online ACH Debit (ePay) or by credit card To use ePay go to penalty and interest charges The penalty is 10 percent (0 10) of the total fee due on line 10 The interest rate is PO BOX 942879 PREPARATION OF THE RETURN PRINT NAME AND TITLE READ INSTRUCTIONS Regulations title 27 section 20700 report all solid waste accepted at each disposal site during the above calendar quarter return return A duplicate of the return must be retained on the licensed premise for verification by BOE auditors ROUND TO THE Sacramento CA 94279 0088 You may also visit the BOE website at www boe ca gov or call the Taxpayer Information Section at SACRAMENTO CA 94279 6093 section 20690 shown above] PENALTY $ SIGNATURE Solid waste means all putrescible and nonputrescible solid semisolid and liquid wastes including garbage trash refuse SPECIAL TAXES AND FEES STATE OF CALIFORNIA TELEPHONE The California State Board of Equalization (BOE) administers the Integrated Waste Management Fee Program under section This return must be filed on or before the due date shown above by every person who operates a disposal facility You are to waste manure vegetable or animal solid and semisolid wastes and other discarded solid and semisolid wastes website or call 1 855 292 8931 Mandatory EFT accounts must pay by EFT or ePay Be sure to sign and mail your YOUR ACCOUNT NO

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