California Integrated Waste Management Fee - Solid Waste Facility

The California State Board of Equalization (Board) administers the Integrated Waste Management Fee Program pursuant to section 48000 of the Public Resources Code and the Integrated Waste Management Fee Law beginning with section 45001 of the Revenue and Taxation Code. Each operator of a disposal facility required to have a disposal facility permit from the Integrated Waste Management Board shall pay a fee quarterly to the Board based on all solid waste disposed of at each disposal site on or after January 1, 1990. Each feepayer is required to file a return quarterly with the Board.

Definitions

  • Alternative daily cover means any material used on-site as daily cover pursuant to California Code of Regulations, title 27, section 20690.
  • Alternative intermediate cover means any material used on-site as intermediate cover pursuant to California Code of Regulations, title 27, section 20700. 
  • Beneficial reuse means the on-site use of solid waste in the construction and operation of a solid waste landfill as defined in California Code of Regulations, title 27, section 20686.
  • Clean soil means soil that does not contain other materials or is below designated concentrations of contamination for other materials as allowed pursuant to section 13173 of the California Water Code.
  • Disposal facility means any facility or location where waste disposal occurs.
  • Solid waste means all putrescible and nonputrescible solid, semisolid, and liquid wastes, including garbage, trash, refuse, paper, rubbish, ashes, industrial wastes, demolition and construction wastes, abandoned vehicles and parts thereof, discarded home and industrial appliances, dewatered, treated, or chemically fixed sewage sludge which is not hazardous waste, manure, vegetable or animal solid and semisolid wastes, and other discarded solid and semisolid wastes.