Hazardous Substances Taxes – Activity Fee
The Board of Equalization (BOE) administers four (4) hazardous waste fee programs in cooperation with the Department of Toxic Substances Control (DTSC), pursuant to the requirements of the California Hazardous Substances Tax Law.
Effective 9/13/16, the hazardous waste activity fees are assessed and billed by DTSC (SB 839). Activity fees are assessed for permit applications, permit modifications, renewals of permits, requests for variance or site mitigation assessments or other activities, as notified by DTSC.
The fee is non-refundable, even if the application is withdrawn or the permit or the modification is denied. The fee is tiered based on the permitted level of the facility and the type of permit activity.
Registration & Applications
- Are you required to register?
- To register contact the Department of Toxic Substances Control (DTSC) or
- Call the DTSC Fees Unit at 1-916-445-1664.
Effective 9/13/16, the hazardous waste activity fees are assessed and billed by DTSC. Historical rates are available on the Special Taxes and Fees Rate Page.
Effective 9/13/16, the hazardous waste activity fees are assessed and billed by DTSC. There are no specific returns or reports filed with the BOE for the hazardous waste activity fees.
- DTSC Annual Fee Summary
- Department of Toxic Substances Control
- Managing Hazardous Waste (household, universal, used oil, & e-waste)
If you have questions regarding this program or need to register with the BOE, please contact Special Taxes and Fees at the following address or telephone number:
Special Taxes and Fees, MIC: 88
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0088