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California Environmental Protection Agency - Department of Toxic Substances Control Hazardous Waste Environmental Fee. The Environmental Fee is a tax on businesses/organizations in industry groups that use, generate or store hazardous materials or conducts activities related to those materials. Activities related to hazardous materials may include the use of products such as ink, plastics, paint, etc., which were manufactured using hazardous materials. The tax applies to corporations, general partnerships, limited partnerships, limited liability Partnerships, limited liability companies, and sale proprietorships that have 50 or more employees who are each employed more than 500 hours in California during the prior calendar year. The tax is graduated based on the number of employees. (Commenced 7-1-89, Health and Safety Code section 25205.6.) Hazardous Waste Generator Fee. The Generator Fee applies to every person or business that generates five or more tons of hazardous waste at a site in California within a calendar year. This includes recycled waste, treated wood waster and waste sent outside of California for disposal. The fee is determined by the total tonnage of waste generated per site. If the Facility Fee has been paid for a site, the Generator Fee does not apply. (Commenced 7-1-86, Health and Safety Code section 25205.5. Hazardous Waste Disposal Fee. The Disposal Fee applies to persons or businesses who dispose of hazardous waste to land at an authorized hazardous waste disposal facility in California. These persons or businesses will pay a disposal fee directly to the disposal facility(Hazardous Waste Generator Fees can also apply; refer to the Hazardous Substances Taxes—Generator Fee Page for more information on this fee), and the disposal facility then submits the fee and a return to the CDTFA. The fee varies and is determined by the waste category and the total tonnage of waste. Only the disposal facilitiesloperators are required to file returns with the CDTFA. (Commenced 7-1- 85, Health and Safety Code section 25174.1 et seq.) Transportable Treatment Unit Fee. The Transportable Treatment Unit Fee applies to owners or operators of sites that treat hazardous waste but, due to the volume of waste treated or waste stored, do not warrant a full facility permit. The fee is assessed as a flat rate fee per unit and by permit modification, pursuant to information provided by DTSC. Hazardous Waste Activity Fee. The Activity Fee is 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. Hazardous Waste Facility Fee. The Facility Fee applies to an owner or operator of a site that is permitted by DTSC to dispose, treat or store hazardous waste in California. Facility fees are based on statutory provisions set forth in the Health and Safety Code 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, Health and Safety Code sections 25205.2 — 25245.4, and �r_,20r.—, ) To obtain a copy of Regulation 3000, Generator of Hazardous Waste and for additional information regarding ali Special Taxes & Fees Programs administered by CDTFA, please visit CDTFA's website at vvww.cdtfa.ca. ov or call CDTFA's Taxpayer information Section toll free at 1-800-400- 7115 (TTY:711)_ Rev. July 2019 Page 12