Free Environmental Fee Return - California

BOE-501-EF (S1F) REV. 16 (1-09)

BOARD OF EQUALIZATION
BOE USE ONLY
RA-B/A RR-QS AUD FILE REG REF

STATE OF CALIFORNIA

ENVIRONMENTAL FEE RETURN DUE ON OR BEFORE

[ FOID

]

YOUR ACCOUNT NO. EFF

BOARD OF EQUALIZATION ENVIRONMENTAL FEES DIVISION PO BOX 942879 SACRAMENTO CA 94279-6001
READ INSTRUCTIONS BEFORE PREPARING

ANSWER YES OR NO TO THE FOLLOWING QUESTION

1. Was your business or organization operating in the State of California during the reporting period? "Organization" includes general partnerships, limited partnerships, limited liability partnerships, limited liability companies, sole proprietorships, and all corporate entity types. If you checked Yes to the question above, you must complete the rest of this return.
IMPORTANT NOTICE

Yes

No

If you checked No to the question above, enter 0 on line 12 and sign, date, and mail this return.

To determine the fee due, select a category below based on the number of persons who were employed by the organization in California for more than 500 hours during the calendar year covered by the return. See next page if reporting multiple organizations.
A ENVIRONMENTAL FEE CATEGORIES B NUMBER OF ORGANIZATIONS (NOT NUMBER OF EMPLOYEES) C AMOUNT OF FEE D AMOUNT OF FEES DUE (column B x C)

2. Organizations that employed from 1 to 49 employees during the calendar year covered by this return 3. Organizations that employed from 50 to 74 employees during the calendar year covered by this return 4. Organizations that employed from 75 to 99 employees during the calendar year covered by this return 5. Organizations that employed from 100 to 249 employees during the calendar year covered by this return 6. Organizations that employed from 250 to 499 employees during the calendar year covered by this return 7. Organizations that employed from 500 to 999 employees during the calendar year covered by this return 8. Organizations that employed 1,000 or more employees during the calendar year covered by this return 9. TOTAL AMOUNT DUE (add lines 3 through 8 of column D)

2. 3. 4. 5. 6. 7. 8.

$

9.
PENALTY INTEREST

10. Penalty [multiply line 9 by 10% (0.10) if payment is made after due date shown above] 11.
INTEREST: One month's interest is due on the total fee for each month or fraction of a month that payment is delayed after the due date. The adjusted monthly interest rate is

10. 11. 12. $

12. TOTAL AMOUNT DUE AND PAYABLE (add lines 9, 10, and 11)

IF PAID BY CREDIT CARD, CHECK HERE (Mandatory EFT accounts MUST pay by EFT).
I hereby certify that this return, including any accompanying schedules and statements, has been examined by me and is, to the best of my knowledge and belief, a true, correct, and complete return.
PRINT NAME AND TITLE SIGNATURE TELEPHONE NUMBER DATE

(

)

Make check or money order payable to State Board of Equalization. Always write your account number on your check or money order. Make a copy of this document for your records.

EF

BOE-501-EF (S1B) REV. 16 (1-09)


ENVIRONMENTAL FEE SCHEDULE
Summary of Corporations or Other Organizations

(Complete only if you are reporting more than one corporation or organization.)

The Environmental Fee Return provides a mechanism for reporting the liability of one or more related corporations or other
organizations."Organization" includes general partnerships, limited partnerships, limited liability partnerships, limited liability
companies, sole proprietorships, and all corporate entity types.
If your organization received this return and is related to one or more organizations, such as a parent or subsidiary corporation,
then you need to report any related organizations on the schedule below. Make sure you only report those organizations that had
50 or more employees each employed more than 500 hours in California during the previous calendar year. Do not include any
related organization that received a separate return. If the related organization received a separate return then the separate return
must be filed for that organization on that organization's account.
To complete the schedule below, list the organizations that did not receive a separate return. Please make sure you include each
organization's California Employment Development Department (EDD) number. Next, place a check mark in the box for the
appropriate fee category on the right. Once you have entered all organizations on the schedule, add the number of check marks
in each of the fee categories and place the total at the bottom of each fee category column. Last, carry the totals for each fee
category to the respective fee category on the front of the return. Please remember to include the organization listed on the front
of the return in the respective fee category total.

SELECT THE APPROPRIATE FEE CATEGORY
NAME OF CORPORATION
(Per Articles of Incorporation)
OR ORGANIZATION

EDD
Number
(7 digits) Line 2
Line 3
Line 4
Line 5
Line 6
Line 7
1 to 49
50 to 74
75 to 99
100 to 249
250 to 499
500 to 999
Employees Employees Employees Employees Employees
Employees Line 8
1,000 or
more
Employees


TOTAL CORPORATIONS OR ORGANIZATIONS Enter the total number of corporations or
organizations for each fee category. Carry the
totals to the front of the return. Remember to
include the corporation or organization listed on
the face of the return in your totals.


Line 2


Line 3


Line 4


Line 5


Line 6


Line 7


Line 8


For additional information, please contact the State Board of Equalization, Environmental Fees Division, PO Box 942879, Sacramento, CA 94279-0057, Telephone 916-323-9555.
CLEAR PRINT

BOE-501-EF (S2) REV. 16 (1-09)

STATE OF CALIFORNIA


BOARD OF EQUALIZATION


INSTRUCTIONS - ENVIRONMENTAL FEE RETURN

GENERAL INFORMATION
The State Board of Equalization (BOE) administers the Environmental Fee imposed by section 25205.6 of the California Health and Safety
Code (H&SC). Pursuant to that section, the Department of Toxic Substances Control (Department) must annually provide the BOE with a
schedule of Standard Industrial Classification (SIC) codes or North American Industry Classification codes (NAICS) which identify industries
that use, generate, store, or conduct activities in this state related to hazardous materials. Based on the broad definition of hazardous
materials, the Department determined that all organizations in this state use, generate, store, or conduct activities related to hazardous
materials, and the Department identified all but two industry codes as being subject to the fee. Therefore, every qualifying organization (see
Filing Requirements below) identified in H&SC 25205.6 must pay the fee, except as set forth below (Exemptions from the Fee). For more
information, please see publication 90 on our website at www.boe.ca.gov.
DEFINITIONS
Standard Industrial Classification (SIC) codes are four-digit numerical codes set forth by the U.S. Office of Management and Budget in the
Standard Classification Manual, 1987, which are used to designate the primary activity of a business operation.
North American Industry Classification System (NAICS) is a system of codes adopted by the Office of Management and Budget (OMB) and
the U.S. Census Bureau, respectively, which are used to provide more detailed designation of activities than the current SIC code system.
The NAICS was created to eventually replace the four-digit numerical SIC code system with a five or more numerical digit code system.
Employees are the number of persons employed by the organization in California for more than 500 hours each during the calendar year
covered by the return.
EXEMPTIONS FROM THE FEE
A corporation/organization does not have to pay the fee if it falls in one of these categories:
Private households (SIC code 88)
Nonprofit residential care facilities (SIC code 8361 or NAICS codes 623312, 62322, and 62399)
Insurance companies that pay a tax on gross premiums in lieu of all other California taxes and licenses
Banks that pay a tax on net income in lieu of all other California taxes and licenses
U.S. Government Corporations
FILING REQUIREMENTS
Except as provided above (see Exemptions From the Fee), all qualifying organizations with 50 or more employees must file a return and pay
the fee. The qualifying organizations include general partnerships, limited partnerships, limited liability partnerships, limited liability
companies, sole proprietorships, and all corporate entity types. Additionally, the fee is due even if you ceased activities during the calendar
year, as long as you employed at least 50 employees in California for more than 500 hours each. To avoid receiving a delinquency notice, the
return must be completed and filed even though you employed less than 50 employees in this state during the calendar year covered by the
return.
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.
Late payments are subject to a penalty of 10 percent (0.10) and interest at an adjusted annual rate established under section 6591.5 of the
Revenue and Taxation Code.
PAYMENTS
Check or money order should be made payable to the State Board of Equalization.
Credit card payments can be made with Discover/Novus, MasterCard, VISA, or American Express. 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 www.boe.ca.gov. Click on the eServices tab and select credit card payments. 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.
Electronic Funds Transfer (EFT) must be initiated on or before the due date of the return and the funds must be transferred into the
Board of Equalization bank account on the first banking day following the day the payment is initiated to be considered timely.
Please be advised that making your payment by EFT does not relieve you from the requirement to file your return by the due date.
If you are not registered to pay by EFT and would like to be, please contact us at 916-322-9534.
RETURN PREPARATION
Line 1. Indicate whether your organization operates in the State of California. This includes all general partnerships, limited
partnerships, limited liability partnerships, limited liability companies, sole proprietorships, and all corporate entity types.
Lines 2 thru 8. Enter the total number of organizations for which you are reporting in column B. If you are reporting for more than one
organization, complete the Environmental Fee Schedule - Summary of Corporations or Other Organizations on the reverse of
this return. Be sure to include the corporation or organization listed on the front of the return in the appropriate fee category
total. Multiply column B x C.
Add the total amount of the fees entered in column D.
If you pay the fee after the due date shown on the front of this return, additional amounts are due for penalty and interest
charges. The penalty is 10 percent (0.10) of the amount of fee owed. The interest rate is noted on line 11 on the front of this
form and applies for each month or portion of a month that payment is received after the due date.
Enter total amount due and payable, including any applicable penalty and interest.


Line 9. Lines 10 and 11. Line 12.