Form Boe-501-Hf - Hazardous Waste Facility Fee Return - Annual Page 2
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3BOE-501-HF (S1B) REV. 15 (4-13)
INSTRUCTIONS FOR HAZARDOUS WASTE FACILITY FEE RETURN - ANNUAL
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.
GENERAL
The annual Hazardous Waste Facility Fee is imposed according to Health and Safety Code section 25205.2, based upon the
allowable capacity and type of facility as specified in the permit, Interim Status Document (ISD), or Federal Part A Application. If
your facility qualifies for more than one category (full permit, standardized permit, or postclosure permit) during the fee period,
the amount due is the fee for the category with the highest rate.
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 during any one month of the current fee period and submit a certification or permit modification to the
Department of Toxic Substances Control (DTSC) to establish capacity and/or type. If a facility's allowable capacity changes or is
initially established as the result of 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 the modification becomes effective.
FACILITIES THAT CEASE TO OPERATE
Facilities engaged in treatment and storage owe the highest fee to which the facility has ever been subject for the reporting
period immediately following the period during which the facility ceased actively treating or storing waste. Disposal facilities
must pay two times the fee for the reporting period immediately following the period during which the facility ceased disposal
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.
FILING REQUIREMENT
Under section 43152.6 of the Revenue and Taxation Code, every facility operator who owes the facility fee is required to file an
annual return in the form as provided by the Board of Equalization. Any special circumstances which affect your reporting should
be explained on an attachment to the form. Under section 43155 of the Hazardous Substances Tax Law, late payment will result
in a 10 percent (0.10) penalty and interest at an adjusted annual rate established under section 6591.5 of the Revenue and
Taxation Code.
RETURN PREPARATION
Enter in column B, the rate for the highest category at which your facility is permitted for the current calendar year. If
Lines 1
you are a government agency operating a disposal facility which did not dispose of hazardous waste during the
thru 8.
reporting period, enter $10,000 in column B for line 1 only.
Enter the applicable fee in column B if you are operating under a standardized permit. Please note that you cannot
Line 9.
report in this category until you have been approved by DTSC to operate under a standardized permit. Otherwise,
you should report under the appropriate facility category listed on lines 1 through 8.
A facility fee is due from the facility operator for a facility that has been issued a postclosure permit. The fee is due
Lines 10
and 11.
based upon the size of the facility. Definitions of facility sizes are attached.
If the reporting period is within the first five years of the postclosure permit, select the appropriate facility size and
Line 10.
enter the applicable rate in column B for the proper fee category.
If the reporting period is beyond the first five years of the postclosure period, select the appropriate facility size and
Line 11.
enter the applicable rate in column B for the proper fee category.
Enter the applicable fee rate.
Line 12.
Prepayments are due the last day of February and August. Enter the amount of prepayments previously paid on
Line 13.
line 13. If delinquency charges were paid, do not include those amounts in the credit.
Subtract amount on line 13 from the amount on line 12.
Line 14.
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
Lines 15
line 14. The interest rate is noted on line 16 on the front of this form and applies for each month or fraction thereof
and 16.
after the due date. 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.
Add lines 14, 15, and 16.
Line 17.
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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