Form Boe-501-Sq - Integrated Waste Management Fee Return Page 2
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2BOE-501-SQ (BACK) REV. 12 (7-07)
INSTRUCTIONS - INTEGRATED WASTE MANAGEMENT FEE RETURN
Credit Card Payments. You can use a Discover/Novus, MasterCard, VISA, or American Express credit card to pay your
fees. Other credit cards cannot be accepted. EFT accounts are not eligible for credit card payments. Credit card
payments can be made by calling 800-272-9829 or through our website at After authorizing your
payment, check the box on your return indicating you have paid with a credit card. Be sure to sign and mail your return.
FILING REQUIREMENTS
The California State Board of Equalization (Board) administers the Integrated Waste Management Fee Program under
section 48000 of the Public Resources Code. Each operator of a disposal facility required to have a disposal facility permit
shall pay a fee quarterly to the Board based on all solid waste disposed of at each disposal site on or after January 1, 1990.
Each fee payer is required to file a return quarterly with the Board. The return must be complete in every detail as called for
on the return. A duplicate of the return must be retained on the licensed premise for verification by Board auditors.
DEFINITIONS
Alternative daily cover means any material used on-site as daily cover pursuant to California Code of Regulations, title 27,
section 20690.
Alternative intermediate cover means any material used on-site as intermediate cover pursuant to California Code of
Regulations, title 27, section 20700.
Beneficial reuse means the on-site use of solid waste in the construction and operation of a solid waste landfill as defined
in California Code of Regulations, title 27, section 20686.
Clean soil means soil that does not contain other materials, or is below designated concentrations of contamination for
other materials as allowed pursuant to section 13173 of the California Water Code.
Disposal facility means any facility or location where waste disposal occurs.
Solid waste means all putrescible and nonputrescible solid, semisolid, and liquid wastes, including garbage, trash, refuse,
paper, rubbish, ashes, industrial wastes, demolition and construction wastes, abandoned vehicles and parts thereof,
discarded home and industrial appliances, dewatered, treated, or chemically fixed sewage sludge which is not hazardous
waste, manure, vegetable or animal solid and semisolid wastes, and other discarded solid and semisolid wastes.
PREPARATION OF THE RETURN
Line 1a.
Enter the tonnage of solid waste accepted during the reporting quarter. The amount includes waste removed
from the waste stream and not disposed of in a disposal facility. Do not include tonnage of clean soil that was
not disposed.
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
operating day. If the amount is less than five tons, enter 0 on line 10; you are not required to complete Section II:
Disposal. If the average is equal to or greater than five tons, proceed to line 4 and complete the entire return.
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
composting. Include amounts of waste composted in a separate unit at the same address. Do not include
on-site beneficial reuse (see line 6).
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
intermediate cover (line 6b), and as other non-cover beneficial reuse (line 6c). The total of lines 6a-c should
equal the amount on line 6.
Line 7.
Enter the total tons of other waste, which was removed from the waste reported on line 4 and not disposed of in
a disposal facility. You must attach a letter of explanation.
Line 8.
Subtract the total tons of waste recycled off-site, waste reused beneficially on-site, and other waste (reported on
lines 5, 6, and 7) from the total tons of solid waste accepted for disposal (line 4) and enter this amount on line 8.
Line 9.
This is the current rate of fee per ton of solid waste.
Line 10.
Multiply the total tons subject to the fee (line 8) by the rate on line 9.
Lines 11
If your fee is being paid after the due date shown on the front of this return, additional amounts are due for
and 12.
penalty and interest charges. The penalty is 10 percent (0.10) of the total fee due on line 10. The interest rate is
noted on line 12 on the front of this form and applies for each month or portion of a month after the due date.
Line 13.
Total amount due and payable, including late filing charges, if applicable.
If you wish additional information, please contact the State Board of Equalization
Environmental Fees Division, Waste Reduction Section,
PO Box 942879, Sacramento, CA 94279-0088, Telephone 800-400-7115
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