Hazardous Waste and Environmental Fees
Fees Charged by DTSC
DTSC enforces California's hazardous waste control laws, issues permits to hazardous waste facilities and mitigates contaminated hazardous waste sites. These activities are funded primarily by fees.
The annual fee summary details our hazardous waste and environmental fees, including statutory references, collection mechanisms and fee levels.
For further questions, you can contact our Fees Unit at (916) 445-1664.
Annual Verification Questionnaire (VQ) and Manifest Fees Assessment
No more paper forms! DTSC has transitioned to an online reporting system for the annual Verification Questionnaire and hazardous waste manifest fees assessment. The electronic Verification Questionnaire (eVQ) offers a fast and convenient process for verifying your ID number information and calculating your ID verification and hazardous waste manifest fees.
Annually in June or July, DTSC will send an email notification to ID number holders who have active status or have had their ID number used on a manifest during the prior calendar year. If you do not have an eVQ account, please visit the eVQ Home Page to request a new eVQ account.
Anyone who generates, transports, offers for transport, treats, stores, or disposes of hazardous waste must have a hazardous waste identification (ID) number, which is used to identify the hazardous waste handler and track the hazardous waste from the point of origin to its final disposal ("cradle to grave").
Hazardous waste handlers are required to verify their hazardous waste ID number information per Health & Safety Code section 25205.16. In addition, hazardous waste handlers who have 50 or more employees are required to pay an annual ID number verification fee levied on a sliding scale based on the number of employees. Hazardous waste generators are also required to pay a fee of $7.50 for each hazardous waste manifest they use (Health and Safety Code section 25205.15), except that, for those generators with less than 100 employees, the first four manifests used in the calendar year are free. Manifests used solely for recycled waste are exempt. The fee for manifests used solely for hazardous waste derived from air compliant solvents is $3.50.
Any generator, transporter, or facility operator who fails to provide information required by the department to verify the accuracy of hazardous waste activity data shall be subject to suspension of any and all identification numbers assigned and to any other enforcement action (Health & Safety Code section 25205.16(c)).See Verification Questionnaire Frequently Asked Questions for more information.
Fees Collected by the Board of Equalization for DTSC
The following DTSC fees are collected by the Board of Equalization:
An interagency agreement between DTSC and the Board of Equalization (BOE) defines the working relationship between the two organizations in the fee assessment and collection process. For more information, go to the Board of Equalization's website, or call BOE Special Taxes and Fees at (800) 400-7115.
Environmental Fee: Morning Star Case and DTSC Response
In April 2006, the California Supreme Court decided The Morning Star Company v. State Board of Equalization and Department of Toxic Substances Control. In the California Supreme Court, Morning Star claimed that DTSC violated the Administrative Procedures Act when it determined, without promulgating a regulation, that all corporations with 50 or more employees invariably engaged in activities related to hazardous materials. The Supreme Court partially agreed. It found that DTSC's determination was "reasonable," but nonetheless, it needed to comply with the Administrative Procedures Act by promulgating a regulation. DTSC has now fulfilled the Supreme Court requirement.
The Office of Administrative Law (OAL) approved the regulatory action that addresses the environmental fee required pursuant to Health and Safety code section 25205.6 (Reference number R-2006-03 Environmental Fee and OAL File No. 2007-0925-03 S) and filed the regulations with the Secretary of State on November 7, 2007. The effective date of the regulations is on the 30th day after the filing with the Secretary of State, which will be December 7, 2007. The approved regulations and the Final Statement of Reasons are available at http://www.dtsc.ca.gov/LawsRegsPolicies/index.cfm and the administrative file for the rulemaking is available for review during business hours at 1001 I Street, Sacramento, CA 95814-2828. Please contact Krysia Von Burg at (916) 324-2810 to review the file or if you have questions regarding the rulemaking.