Form Boe-501-Hfp2 - Hazardous Waste Facility Fee Prepayment Form Second Prepayment Page 2
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3BOE-501-HFP2 (S1B) REV. 13 (4-13)
INSTRUCTIONS FOR HAZARDOUS WASTE FACILITY FEE PREPAYMENT FORM
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 1-855-272-8931. 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 pursuant 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.
Prepayments of the fee are due and payable by the last day of February and August of the current year. The prepayments must be not less
than 50 percent (0.50) of the applicable fee. See "Return Preparation" below. An annual return will be due and payable on the last day of
February following the current year.
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 43152.12(a) of the Hazardous Substances Tax Law, every facility operator who owes the facility fee is required to file two
prepayments on or before the last day of February and August of the calendar year with a remittance payable to the State Board of
Equalization. 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 you are a
Lines 1
thru 8.
government agency operating a disposal facility which did not dispose of hazardous waste during the 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 report in this
Line 9.
category until you have been approved by DTSC to operate under a standardized permit. Otherwise, you should report under the
appropriate facility category 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 based upon
Lines 10
the size of the facility. Definitions of facility sizes are attached.
and 11.
If the reporting period is within the first five years of the postclosure period, select the appropriate facility size and enter the
Line 10.
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 enter the
Line 11.
applicable rate in column B for the proper fee category.
Enter the applicable fee rate. If you are permitted for more than one category, enter the highest fee for those permitted
Line 12.
categories.
Enter the amount of the fee paid with your first prepayment. Your prepayment credit is the amount previously paid minus any
Line 13.
delinquency charges included in your prepay
ment.
Subtract amount on line 13 from amount on line 12.
Line 14.
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. The interest rate is
Line 15.
noted on line 16 on the front of this form and applie
s
for each month or fraction thereof after the due date.
Add lines 14, 15, and 16 and enter total amount due and payable, including late charge, if applicable.
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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