Form Boe-501-Ffp - Hazardous Waste Facility Fee Prepayment Form - Federal First Prepayment Page 2
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3BOE-501-FFP (S1B) REV. 13 (4-13)
HAZARDOUS WASTE FACILITY FEE PREPAYMENT FORM
FEDERAL 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.
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.
I
f 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 not be 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. 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.
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 facility 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.
FEDERAL LIABILITY FOR THE FEE
Under 42 U.S.C. section 6961, federal departments, instrumentalities, and agencies are subject to state regulation concerning disposal or
management of hazardous waste including the payment of the Hazardous Waste Facility Fees. However, the Federal Government is not liable for
interest imposed by the California Revenue and Taxation Code.
FILING REQUIREMENTS OF SCHEDULE
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
for the current calendar year. If you are a
permitted
Lines 1
government agency operating a disposal facility which did not dispose of hazardous waste during the reporting period, enter $10,000
thru 8.
in column B for
line 1 only.
Enter the applicable fee in column B if you are operating under a standardized permit.
that you cannot report in this
Line 9.
Please note
category until you have been approved by DTSC to operate according to 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 based upon the
Lines 10
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 the column B for the proper fee category.
Enter the amount of prepayment being paid. The amount must not be less than 50 percent (0.50) of the applicable fee due, as
Line 12.
identified in lines 1 through 11.
If your fee return is postmarked after the last day of February of the current year, a penalty is due. The penalty is 10 percent (0.10) of
Line 13.
the fee due on line 12.
Add lines 12 and 13.
Line 15.
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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