Free Hazardous Waste Facility Fee Prepayment Form - Second Prepayment - California


File Size: 99.4 kB
Pages: 3
Date: December 12, 2008
File Format: PDF
State: California
Category: Tax Forms
Author: Environmental Fees Division
Word Count: 1,963 Words, 12,064 Characters
Page Size: Letter (8 1/2" x 11")
URL

http://www.boe.ca.gov/pdf/boe501hfp2.pdf

Download Hazardous Waste Facility Fee Prepayment Form - Second Prepayment ( 99.4 kB)


Preview Hazardous Waste Facility Fee Prepayment Form - Second Prepayment
BOE-501-HFP2 (S1F) REV. 10 (1-09)

HAZARDOUS WASTE FACILITY FEE PREPAYMENT FORM SECOND PREPAYMENT DUE ON OR BEFORE

BOARD OF EQUALIZATION

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

STATE OF CALIFORNIA


[ FOID

]

YOUR ACCOUNT NO. EFF

BOARD OF EQUALIZATION ENVIRONMENTAL FEES DIVISION P O BOX 942879 SACRAMENTO CA 94279-6013
READ INSTRUCTIONS
BEFORE PREPARING


CLASSIFICATION OF FACILITY SITES

A FEE RATE

B AMOUNT OF FEE DUE

1. Disposal facility (if you are a government agency, please see instructions on reverse) 2. Large onsite treatment facility 3. Large offsite treatment facility 4. Small treatment facility 5. Minitreatment facility 6. Large storage facility 7. Small storage facility 8. Ministorage facility 9. Standardized permit facility - (enter fee for appropriate category) 9(a). 9(b). 9(c). 9(d). 10. Postclosure permit facility - within the first five years of the postclosure period (enter fee for appropriate category) 10(a). 10(b). 10(c). 11. Postclosure permit facility - beyond the first five years of the postclosure period (enter fee for appropriate category) 11(a). 11(b). 11(c). 12. Enter amount of highest applicable fee rate from column B 13. Less fee paid with first prepayment 14. Total fee due (subtract line 13 from line 12)

1. 2. 3. 4. 5. 6. 7. 8.
SERIES A SERIES B SERIES C SERIES C (Sm. Qty.) SMALL MEDIUM LARGE SMALL MEDIUM LARGE

$

$

12. 13. 14.
PENALTY INTEREST

$ $ $ $ $ $

15. Penalty [multiply line 14 by 10% (0.10) if payment is made after due date shown above] 16.
INTEREST: One month's interest is due on the fee for each month or fraction of a month that payment is delayed after the due date. The adjusted monthly interest rate is

15. 16. 17.

17. TOTAL AMOUNT DUE AND PAYABLE (add lines 14, 15, and 16)

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 to the best of my knowledge and belief is a true, correct, and complete return.

PRINT NAME AND TITLE SIGNATURE TELEPHONE NUMBER DATE


(


)

PRINT

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.
CLEAR

HF2

BOE-501-HFP2 (S1B) REV. 10 (1-09)


INSTRUCTIONS FOR HAZARDOUS WASTE FACILITY FEE PREPAYMENT FORM

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 of the Revenue and Taxation Code, every facility operator who owes the facility fee is required to file and pay the fee
prepayments on forms provided by the Board of Equalization. Any special circumstances which affect your reporting should be explained on
an attachment to the form.
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
Lines 1 thru 8. Line 9. 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
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
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.


Lines 10 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
and 11. the size of the facility. Definitions of facility sizes are attached.
Line 10. If the reporting period is within the first five years of the postclosure period, select the appropriate facility size and enter the
applicable rate in column B for the proper fee category.
Line 11. If the reporting period is beyond the first five years of the postclosure period, select the appropriate facility size and enter the
applicable rate in column B for the proper fee category.
Line 12. Enter the applicable fee rate. If you are permitted for more than one category, enter the highest fee for those permitted
categories.
Line 13. Enter the amount of the fee paid with your first prepayment. Your prepayment credit is the amount previously paid minus any
delinquency charges included in your prepayment.
Line 14. Subtract amount on line 13 from amount on line 12.
Line 15. 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
noted on line 16 on the front of this form and applies for each month or fraction thereof after the due date.
Line 17. Add lines 14, 15, and 16 and enter total amount due and payable, including late charge, if applicable.


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


BOE-501-HFP2 (S2) REV. 10 (1-09)

STATE OF CALIFORNIA


BOARD OF EQUALIZATION


DEFINITIONS FOR HAZARDOUS WASTE FACILITY FEE PREPAYMENT FORM

The following definitions apply to the facility's allowable capacity during any one month as stated in your permit, ISD,
or Federal Part A. If no capacity is stated, you must report based on your actual operations.
Lines 1 thru 8.
Disposal facility - A facility used for the disposal of hazardous waste.
Large onsite/offsite treatment facility - Treats, land treats, or recycles 1,000 or more tons of hazardous waste.
Onsite facility - A hazardous waste treatment facility at which hazardous waste is produced and which is
owned by, leased to, or under the control of the producer of the waste.
Offsite facility - A hazardous waste treatment facility that is not an onsite facility.
Small treatment facility - Treats, land treats, or recycles more than 0.5 tons (1,000 pounds), but less than 1,000
tons of hazardous waste.
Minitreatment facility - Treats, land treats, or recycles 0.5 tons (1,000 pounds) or less of hazardous waste.
Large storage facility - Stores 1,000 or more tons of hazardous waste.
Small storage facility - Stores more than 0.5 tons (1,000 pounds), but less than 1,000 tons of hazardous waste.
Ministorage facility - Stores 0.5 tons (1,000 pounds) or less of hazardous waste.
Line 9. Series A Standardized Permit (Treatment) - Total influent volume of liquid hazardous waste treated is greater than
50,000 gallons per calendar month, or total volume of solid hazardous waste treated is greater than 100,000
pounds per calendar month, or any liquid or solid hazardous waste is stored for more than one calendar year.
Series A Standardized Permit (Storage) - Total facility storage design capacity is greater than 500,000 gallons of
liquid hazardous waste or greater than 500 tons solid hazardous waste, or any liquid or solid hazardous waste is
stored for more than one calendar year.
Series B Standardized Permit (Treatment) - Total influent volume of liquid hazardous waste treated is greater than
5,000 gallons but less than 50,000 gallons per calendar month, or total volume of solid hazardous waste treated is
greater than 10,000 pounds but less than 100,000 pounds per calendar month.
Series B Standardized Permit (Storage) - Total facility storage design capacity is greater than 50,000 gallons but
less than 500,000 gallons liquid hazardous waste or greater than 100,000 pounds but less than 500 tons solid
hazardous waste.
Series C Standardized Permit (Treatment) - Total influent volume of liquid hazardous waste treated does not
exceed 5,000 gallons per calendar month, or total volume of solid hazardous waste treated does not exceed
10,000 pounds per calendar month.
Series C Standardized Permit (Storage) - Total facility storage design capacity is less than 50,000 gallons liquid
hazardous waste or less than 100,000 pounds solid hazardous waste.
Series C Small Quantity (Treatment) - Total influent volume of liquid hazardous waste treated is less than 1,500
gallons per calendar month or total volume of solid hazardous waste treated is less than 3,000 pounds per
calendar month.
Series C Small Quantity (Storage) - Total facility storage design capacity is less than 15,000 gallons liquid
hazardous waste or less than 30,000 pounds solid hazardous waste.
Lines 10 and 11. (a) Postclosure permit small facility - Manages 0.5 tons (1,000 pounds) or less of hazardous waste during any
one month of the reporting period.


(b) Postclosure permit medium facility - Manages more than 0.5 (1,000 pounds), but less than 1,000 tons of
hazardous waste during any one month of the reporting period.
(c) Postclosure permit large facility - Manages 1,000 or more tons of hazardous waste during any one month of
the reporting period.