Hazardous waste: generation and handling fees.

The hazardous waste control laws require the Department of Toxic Substances Control to regulate the handling and management of hazardous waste and hazardous materials. A violation of the hazardous waste control laws is a crime. Existing law requires a generator of hazardous waste to pay to the California Department of Tax and Fee Administration a generation and handling fee for each generator site that generates an amount equal to, or more than, 5 tons for each calendar year, or portion of the calendar year, as provided. For the 2022–23 fiscal year, the fee rate is $49.25 for each ton or fraction of a ton of hazardous waste generated in calendar year 2021. Existing law, until January 1, 2026, imposes a discounted fee rate of $5.72 for each ton or fraction of a ton of certain hazardous waste generated from projects that meet specified criteria. Existing law requires these generation and handling fees to be deposited into the Hazardous Waste Control Account, which are authorized to be expended, upon appropriation by the Legislature, for specified purposes. Existing law further requires, until January 1, 2026, every person who is subject to the discounted fee rate to register with the California Department of Tax and Fee Administration on forms provided by the California Department of Tax and Fee Administration. This bill would, until January 1, 2026, similarly impose a discounted fee rate of $5.72 for each ton or fraction of a ton of that certain hazardous waste generated from residential projects, including mixed-use projects, that were deemed complete on or before December 31, 2021, student housing projects for public universities that were issued permits on or before December 31, 2021, and nonprofit projects that were issued permits on or before December 31, 2021, as specified. The bill would, among other requirements, require this fee, which is collected and administered by the Department of Toxic Substances Control, to be due and payable in one installment, and would require the generator of hazardous waste to both file an annual return in the form prescribed by the California Department of Tax and Fee Administration and pay the proper amount of fee due, and to amend the annual return filed in fiscal years 2021–22 and 2022–23 to reflect this discounted fee rate, as provided. The bill would require a generator of hazardous waste that is subject to this discounted fee rate to report to the Department of Toxic Substances Control and the California Department of Tax and Fee Administration certain information about the hazardous waste generated, as specified. The bill would require the California Department of Tax and Fee Administration, before issuing a refund or applying a credit, to confirm the generator meets the required criteria and, for purposes of a residential project, that the project has been constructed or is being constructed, as provided. The bill would repeal these provisions on January 1, 2026. Because a violation of these requirements would be a crime, the bill would impose a state-mandated local program. The bill would require funds collected pursuant to the discounted fee rate to be deposited into the Hazardous Waste Control Account. The bill would also expand the scope of the registration requirement described above to include every person who is subject to the discounted fee rate imposed by the bill. The California Constitution requires the state to reimburse local agencies and school districts for certain costs mandated by the state. Statutory provisions establish procedures for making that reimbursement. This bill would provide that no reimbursement is required by this act for a specified reason.