Free Hazardous Waste Generator Fee Return - California

BOE-501-HG (S1F) REV. 17 (1-09)

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

STATE OF CALIFORNIA

HAZARDOUS WASTE GENERATOR FEE RETURN DUE ON OR BEFORE

[ FOID

]

YOUR ACCOUNT NO. EFF

BOARD OF EQUALIZATION ENVIRONMENTAL FEES DIVISION PO BOX 942879 SACRAMENTO CA 94279-6009

READ INSTRUCTIONS BEFORE PREPARING

Please check this box if sites below include Treated Wood Waste. 1. Please check this box if you no longer generate hazardous waste at this site. Enter the date of last generation: ____________________________________________ . Your account will be closed as of the date entered. For consolidated accounts, use the enclosed Schedule G to indicate the date each site last generated waste if hazardous waste is no longer being generated at that site.
A CLASSIFICATION OF GENERATING SITES (Based on amounts of hazardous waste generated during the calendar year or portion thereof) B NUMBER OF SITES (Do not list tonnage) C AMOUNT OF FEES D TOTAL FEES DUE (column B x C)

2. 3. 4. 5. 6. 7. 8. 9.

Generators which generate less than 5 tons Generators which generate an amount equal to or more than 5 tons, but less than 25 tons Generators which generate an amount equal to or more than 25 tons, but less than 50 tons Generators which generate an amount equal to or more than 50 tons, but less than 250 tons Generators which generate an amount equal to or more than 250 tons, but less than 500 tons Generators which generate an amount equal to or more than 500 tons, but less than 1,000 tons Generators which generate an amount equal to or more than 1,000 tons, but less than 2,000 tons Generators which generate an amount equal to or more than 2,000 tons

2. 3. 4. 5. 6. 7. 8. 9. 10. 11. 12.
PENALTY INTEREST

10. Amount of fees (add lines 3 through 9 in column D) 11. Less prepayment credit 12. Total fee due (subtract line 11 from line 10) 13. Penalty [multiply line 12 by 10% (0.10) if payment is made after the due date shown above] 14.
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

$ $ $ $ $ $

13. 14. 15.

15. TOTAL AMOUNT DUE AND PAYABLE (add lines 12, 13, and 14)
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

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)

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.

HG

BOE-501-HG (S1B) REV. 17 (1-09)


HAZARDOUS WASTE GENERATOR FEE
RETURN INSTRUCTIONS

GENERAL INFORMATION
The Generator Fee is imposed on each site that generates (produces) hazardous waste of 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).
EXEMPTIONS FROM THE GENERATOR FEE
1) Used oil removed from motor vehicles that is recycled by a recycler permitted by the Department of Toxic Substances
Control (DTSC). "Motor vehicle" includes locomotives, vessels, and self-propelled, off-road equipment, whether or not the
equipment moves or is permitted to move on public highways.
2) Waste that is generated, recycled, and used onsite and not transferred offsite at any time.
3) Aqueous waste treated in a treatment unit operating, or which subsequently operates, under a permit by rule, conditional
authorization, or conditional exemption. However, hazardous waste generated by the treatment unit is subject to the
generator fee.
FILING REQUIREMENTS
Every person who produces hazardous waste must file this 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. This return must be filed even though you have no liability for the
fee. Failure to file may result in the imposition of civil penalties. Late payment will result in 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. Facility operators who
pay the Facility Fee are not subject to the Generator Fee for the facility site.
FILING INSTRUCTIONS
Please select the appropriate fee category in column A on the front of the return for each site where hazardous waste was
generated in this state. Be sure to include non-manifested Treated Wood Waste in the total tonnage. Multiply the number of
generating sites in column B by the amount of fees in column C and enter the amount of fees due in column D.
If you are reporting for more than one site, please use the enclosed Schedule G or provide the site address, EPA number, and
appropriate fee category for each site on an attachment.
UNIFORM HAZARDOUS WASTE MANIFEST
To calculate the tonnages, obtain the information from your copy of the Uniform Hazardous Waste Manifest. Total quantity and
weight are indicated in boxes 11 and 12 of the manifest.
To convert a unit of measurement to tons, take the appropriate factor from below and multiply by your total quantity.
G = Gallon P = Pound 0.00417 (Water) 0.0005 (Pounds) T = Ton Y = Yard 1.0 (2,000 lbs.)
1.35 (Soil)


Note: The conversion above provides a general guideline. Due to the characteristics of your waste, the tonnage may be
calculated with weight tickets.
PREPAYMENT CREDIT (LINE 11)
Some accounts were required to file a prepayment by August 31. If you paid a prepayment, enter on line 11 the amount of fee
paid. If delinquency charges were paid, do not include those amounts in the credit. If, after claiming the prepayment, the total
amount due and payable on line 15 is a credit, include a letter with your return requesting the amount be refunded to you.
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.
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.


STATE OF CALIFORNIA BOE-501-HG (S2F) REV. 17 (1-09)

SCHEDULE G - GENERATOR FEE SCHEDULE
(Instructions on Reverse)

BOARD OF EQUALIZATION

ACCOUNT NUMBER


NAME
0 to 4.9 tons Line 2 5 to 24.9 tons Line 3 25 to 49.9 tons Line 4

PERIOD
50 to 249.9 tons Line 5 250 to 499.9 tons Line 6

DUE
500 to 999.9 tons Line 7 1000 to 1999.9 tons Line 8 2000 plus tons Line 9

INDICATE THE APPROPRIATE FEE CATEGORY IN THE COLUMNS BELOW SUB NUMBER EPA NUMBER GENERATING SITE ADDRESS

TOTAL NUMBER OF SITES BY CATEGORY Add total fees separately for each category in its respective column and bring this amount forward to column B on the Hazardous Waste Generator Fee Return.

Line 2

Line 3

Line 4

Line 5

Line 6

Line 7

Line 8

Line 9

CLEAR

PRINT

BOE-501-HG (S2B) REV. 17 (1-09)


HAZARDOUS WASTE GENERATOR FEE
RETURN INSTRUCTIONS

SUMMARY OF GENERATING SITES (SCHEDULE G)
A Schedule G is enclosed for taxpayers who are currently reporting more than one generating site under a single Board of
Equalization tax account number. To complete Schedule G, check the appropriate box for the category which reflects the total
tonnage of hazardous waste generated at each site. Be sure to include non-manifested Treated Wood Waste in the total
tonnage. Add any generating sites which are not included on the schedule by EPA number and site address. Total the
number of sites by category and bring this amount forward to column B on the Hazardous Waste Generator Fee Return.
Multiply the number of sites per category by the fee for that category. Total the fees due in column D.
If you did not receive a Schedule G and have more than one generating site to report, please make a supplemental attachment
listing the generating site address, EPA number, and generating category for each site.


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.