Hazardous Substances Taxes - Facility Fee

The Board of Equalization administers six 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.

The Facility Fee applies to an owner or operator of a site that is permitted by DTSC to treat, store, or dispose of hazardous waste in California. Facility fees are based on statutory provisions set forth in the Health and Safety Code (HSC) which utilize a tiered permitting program. Facility fees are classified into five tiers; Full Facility Permit; Standardized Permit; Permit-by-Rule; Conditional Authorization and Conditional Exemption. The fees vary according to the permitted level. (commenced 7-1-86, HSC sections 25205.2 – 25205.4, and 25205.7.)

Special Notices

Information About

  • Program Information
  • Frequently Asked Questions

Registration

Rates

The fees are adjusted annually and approved by the BOE to reflect increases or decreases in the cost of living as measured by the CPI issued by the Department of Industrial Relations. Current rates are posted on the BOE website on the above link.

Returns & Reports

Make a Payment

Forms & Publications

Resources

Related Websites

Contact Us

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

Telephone 800-400-7115
(TTY: 711)

Email Your Tax Questions