Boe-501-La - Occupational Lead Poisoning Prevention Fee Return For Category "A" Or "B" Reporting Page 2
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2BOE-501-LA (BACK) REV. 19 (4-13)
OCCUPATIONAL LEAD POISONING PREVENTION FEE RETURN INSTRUCTIONS
Payments: You can make your payment by paper check, Online ACH Debit (ePay), or by credit card. To use ePay, go to our
website at , 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 by the due date.
GENERAL INFORMATION
Section 105190 of the California Health and Safety Code requires all employers with 10 or more employees in an industry for which there is evidence
of a potential for occupational lead poisoning to pay the Occupational Lead Poisoning Prevention Fee. Those employers who do not have lead or
lead-containing materials present in any amount or who only have a de minimus (minimal) amount in their business operations may request a
temporary fee waiver which, if granted, will relieve them of paying a fee for the calendar year. Waivers must be renewed each year. An employer
with 10 or more employees that is not granted a waiver is subject to the fee. These fees are used to fund the Occupational Lead Poisoning
Prevention Program in the California Department of Public Health (CDPH).
Each year CDPH provides the Board of Equalization (BOE) with a list of industries that have the potential for occupational lead poisoning. The
industries are designated by Standard Industrial Classification (SIC) codes. CDPH also provides the BOE with a list of employers whose business
operations fall within the listed industries.
Under Revenue and Taxation Code (R&TC) section 43152.13, every employer subject to the fee is required to file an annual return following the
period for which the fee is due, along with a remittance payable to the State Board of Equalization. Under R&TC section 55042 in the Fee Collection
Procedures Law, late payments result in a 10 percent (0.10) penalty and interest at an adjusted annual rate established under R&TC section 6591.5.
DEFINITIONS (according to section 38001 of title 17 of the California Code of Regulations) (CCR)
Employee
means any individual employed for at least
160 hours
in the prior calendar year (during the reporting period shown on the front of this
return), regardless of whether the individual's specific job involved potential exposure to lead or lead-containing materials.
Standard Industrial Classification (SIC) code means a system of four-digit numerical codes to designate the activities of a business operation, set
forth by the U.S. Office of Management and Budget in the Standard Industrial Classification Manual, 1987.
Lead was not present at the place of employment means that no amount of lead or lead-containing material was present at the place of employment,
including job sites, or in the materials and processes used in the operation of the employer's business, with the following exceptions:
(1) Lead that was not altered or disturbed during the operation of the employer's business and was present in a form, or contained in such a
manner, that it could not be inhaled or ingested (examples are undisturbed building materials, unused materials and supplies, intact lead
storage batteries); or
(2) Lead that was present as a result of general environmental contamination which was not the result of the employer's business.
De minimus amount means any of the following:
(1) Lead present in materials which are altered or disturbed and have a lead concentration less than (0.5) percent (5000 ppm) by weight;
(2) Lead present in materials where the total weight of such materials altered or disturbed during the calendar year is known to be 16 ounces
(one pound) or less by weight; or
(3) Lead present in materials where no such material is altered or disturbed at any individual employee's place of employment on more than one
day during the calendar year, that is, if no employee works on more than one day during the calendar year in any location where
lead-containing materials are being altered or disturbed, then the amount is de minimus.
HOW TO FILE
Review the following information to determine which section on the front of the return you are required to complete.
SECTION I of this return is provided for employers to inform the BOE that no fee is required at this time because a fee waiver will be requested. Only
employers who do not have lead or lead-containing materials present or who only have a de minimus (minimal) amount present at any California site
can request a fee waiver. If you will be requesting a waiver, you should complete Section I and follow the instructions. A fee waiver application will
be mailed to you by CDPH only if you checked Box 1B for a paper application. If you checked Box 1A, instructions will be mailed to you for
submitting your waiver request via the Internet. Employers that wish to request a fee waiver must send their completed paper or electronic
application to the CDPH within 180 days from the due date of this return.
Persons completing this section may file the return without payment. However, if a waiver request and documentation are not submitted as required
or a waiver is not granted, the fee is due. The BOE will bill you for any fee due, plus interest at the statutory rate. Employers completing this section
do not need to complete Section II.
If you have specific questions regarding fee waivers, contact the CDPH Occupational Lead Poisoning Prevention Program by calling toll-free (in
California only) 1-866-627-1587, or (out-of-state) 1-510-620-5740, or write to: California Department of Public Health, OLPPP, Attention: Fee Waiver
Request, 850 Marina Bay Parkway, Bldg. P, 3rd Floor, Richmond, CA 94804, or visit the CDPH website at
SECTION II of this return is provided for employers to report and pay fees due. If you have a business operation described by an SIC code listed in
California Code of Regulations, title 17, section 38005 and you have not completed Section I, you are required to complete Section II and pay the fee
due. This section shows the rates for both Category A and Category B reporting. The appropriate category for your business is shown on the front of
the return with your SIC code. If you have any questions about how to complete Section II, please contact us at the number listed below.
PREPARATION OF RETURN
Read Sections I and II of the return and complete the section that is applicable to you. Complete the bottom line of the return, sign and date, and
mail to the Board of Equalization. Fee 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 a Saturday, Sunday, or legal holiday, returns postmarked on the next business day are considered timely. Retain a copy of the
return for your records. Please include the account number shown at the top of your return on all correspondence. Please be certain to include
your email address at the bottom of the return.
If you need additional information, please contact the State Board of Equalization, Special Taxes and Fees, P.O. Box 942879, Sacramento, CA
94279-0088. You may also visit the BOE website at or call the Taxpayer Information Section at 1-800-400-7115 (TTY:711);
from the main menu, select the option Special Taxes and Fees.
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