Free Hazardous Waste Facility Fee Return - Federal - Annual - California

BOE-501-FF (S1F) REV. 9 (1-09)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

HAZARDOUS WASTE FACILITY FEE RETURN - FEDERAL - ANNUAL DUE ON OR BEFORE

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

[ FOID

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YOUR ACCOUNT NO. EFF

BOARD OF EQUALIZATION ENVIRONMENTAL FEES DIVISION PO BOX 942879 SACRAMENTO CA 94279-6019
READ INSTRUCTIONS BEFORE PREPARING

CLASSIFICATION OF FACILITY SITES

A ANNUAL FEE RATE

B AMOUNT OF FEE DUE

1. Disposal facility (if you are a government agency please see instructions on reverse) 1. $ 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. Amount of applicable fee rate (only one fee is due per facility; see instructions) 13. Less fee paid with first prepayment 14. Total fee due (subtract line 13 from line 12) 15. Penalty [multiply line 14 by 10% (0.10) if payment is made after due date shown above] 16. Interest does not apply to this program 17. TOTAL AMOUNT DUE AND PAYABLE (add lines 14 and 15)
PENALTY INTEREST FIRST PREPAYMENT

$

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. 15. 16. 17.

$ $ $ $

+

SECOND PREPAYMENT

$

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

(

)

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.

FF

BOE-501-FF (S1B) REV. 9 (1-09)


INSTRUCTIONS FOR HAZARDOUS WASTE FACILITY
FEE RETURN - FEDERAL - ANNUAL

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 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 REQUIREMENT
Under section 43152.16 of the Revenue and Taxation Code, every facility operator who owes the facility fee is required to file 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 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 size of the facility. Definitions of facility sizes are attached. 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. 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. Enter the applicable fee rate. Prepayments are due the last day of February and August. Enter the amount of prepayments previously paid on 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. 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 line 14. 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 and 15.

Lines 10 and 11. Line 10. Line 11. Line 12. Line 13. Line 14. Line 15.

Line 17.

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-FF (S2) REV. 9 (1-09)

STATE OF CALIFORNIA

BOARD OF EQUALIZATION

DEFINITIONS FOR HAZARDOUS WASTE FACILITY FEE RETURN - FEDERAL - ANNUAL
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 of 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 (a) Postclosure permit small facility - Manages 0.5 tons (1,000 pounds) or less of hazardous waste
and 11. 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.

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