Free Hazardous Waste Generator Fee Prepayment Form - California

BOE-501-HGP (FRONT) REV. 15 (7-09)

HAZARDOUS WASTE GENERATOR
FEE PREPAYMENT FORM 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

PO BOX 942879

SACRAMENTO CA 94279-6027


READ INSTRUCTIONS
BEFORE PREPARING


GENERAL INFORMATION
The Generator Fee is imposed on each site that generates (produces) hazardous waste of five (5) tons or more in each
calendar year. The fee is calculated for each site's generation of waste regardless of the waste's final disposition (for
example, recycling or disposal).
Each year a prepayment of the fee is due by August 31, and an annual return for the year must be filed by the last day of
February following the end of the reporting period. An annual return must be filed even if you have no additional liability
due. Failure to file either the prepayment or annual return may result in the imposition of penalties and interest. Facility
operators who pay an annual Facility Fee at a site are not subject to a Generator Fee for the same site.


FILING INSTRUCTIONS
Please complete the worksheets on the reverse to calculate the total amount due below.

AMOUNT OF PREPAYMENT (place a check mark by the option you choose)
Option 1 One hundred percent (100%) of the applicable Generator Fee based on the total volume of
hazardous waste generated for all sites during January 1 through June 30 of the current
calendar year.
OR
An amount equal to fifty percent (50%) of the Generator Fee paid to the BOE for the entire
preceding calendar year (if zero for prior year, you must use Option 1).
ROUND
.00
.00
.00
.00

CENTS TO
NEAREST
WHOLE
DOLLAR


Option 2

1. Amount of prepayment (enter amount from worksheet on reverse) ............... 1. $
2. Penalty [multiply line 1 by 10% (0.10) if payment is made
after due date shown above] ............................................................................. 2. $
3.
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


3. $


4. TOTAL AMOUNT DUE AND PAYABLE (add lines 1, 2, and 3) ........................ 4. $


IF PAID BY CREDIT CARD, CHECK HERE (Mandatory EFT accounts MUST pay by EFT). [ ]

I hereby certify that this form, including any accompanying schedules and statements, has been examined
by me and to the best of my knowledge and belief is true, correct, and complete.


PRINT NAME AND TITLE

SIGNATURE

TELEPHONE NUMBER

DATE

(

)

HGP


BOE-501-HGP (BACK) REV. 15 (7-09)


PREPAYMENT FILING REQUIREMENTS

You can determine the prepayment amount you owe by using either Option 1 or Option 2 below. Complete the applicable
worksheet and enter the option chosen and amount due on the front of the form.
EXEMPTIONS FROM THE FEE
1) Used motor oil removed from motor vehicles that is recycled by a recycler permitted by the Department of Toxic Substances
Control.
2) Waste that is generated, recycled, and reused onsite and is not transferred offsite at any time.

3) Aqueous waste treated onsite in a treatment unit operating, or which subsequently operates under a permit by regulation,


conditional authorization, or conditional exemption. However, hazardous waste generated by the treatment unit is subject to
the Generator Fee.
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 (BOE) 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.
OPTION 1 - WORKSHEET
Please select the appropriate fee category for each site that generated hazardous waste in this state.

A
CLASSIFICATION OF GENERATING SITES
(Total volume of hazardous waste generated at each site during
January 1 through June 30 of the current calendar year)
B
NUMBER
OF SITES
(Do not
list tonnage)
C
AMOUNT OF
FEES
D
TOTAL FEE
DUE
(Column B x C)


1. Generators which generate less than 5 tons

1.


$ $
$
$
$
$
$
$


0.00


$


2. Generators which generate an amount equal to or more than 2.
5 tons, but less than 25 tons
3. Generators which generate an amount equal to or more than 3.
25 tons, but less than 50 tons
4. Generators which generate an amount equal to or more than 4.
50 tons, but less than 250 tons
5. Generators which generate an amount equal to or more than 5.
250 tons, but less than 500 tons
6. Generators which generate an amount equal to or more than
6.
500 tons, but less than 1,000 tons
7. Generators which generate an amount equal to or more than 7.
1,000 tons, but less than 2,000 tons
8. Generators which generate an amount equal to or more than 8.
2,000 tons


9. TOTAL AMOUNT DUE (add lines 1 through 8 in column D; enter here and on line 1 on front page)


9.
$


OPTION 2 - WORKSHEET


OR
A.
$
B.


A. Enter amount of fee due to the BOE for the entire prior year as reported on line 10 of the Hazardous Waste Generator Fee annual return. This amount is exclusive of any
prepayments or penalties (if zero for the prior period, you must use Option 1).
B. Multiply amount on line A by 50% (line A x 0.50, enter the result here and on line 1 on front page)


$


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.


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