Managing Hazardous Waste

We strengthen regulations and streamline waste management

Environmental Fee

(H&SC Section 25205.6 and Section 66269.1 of Title 22 CCR)

On or before November 1 of each year, DTSC provides CDTFA with a schedule of codes from either the Standard Industrial Classification system maintained by the U.S. Department of Labor, or the North American Industry Classification system adopted by the U.S. Census Bureau, whichever it deems suitable, designating the classes of organizations that use, generate, store, or conduct activities in the state related to hazardous materials (activities related to hazardous materials include the use of products such as paper, ink, plastics, paint, etc., which were manufactured using hazardous materials). CDTFA assesses and collects this fee from organizations using the codes provided by DTSC. Organizations subject to the fee are required to report annually on an Environmental Fee Return provided by CDTFA. The rates specified in Table 2 are for CY 2019. The fees will be collected on the last day of February in 2020 for the prior year.  The fees are adjusted annually based on changes in the CPI as determined by the Department of Industrial Relations.

Table 2: Environmental Fee CY 2020

Due Date: On the last day of February 2021 on a return provided by CDTFA

Business SizeFee
Less than 50 employees$ 0
50 but less than 75 employees$ 352
75 but less than 100 employees$ 618
100 but less than 250 employees$ 1,227
250 but less than 500 employees$ 2,633
500 but less than 1,000 employees$ 4,917
1,000 or more employees$16,681

Counting Employees in Calculating the Fee: The number of employees employed by a business organization is the number of persons employed in California for more than 500 hours during the previous calendar year for which the fee is due.

The following businesses are exempt from the Environmental Fee: (H&SC Section 25205.6)

  1. Nonprofit residential care facilities.
  2. Insurance companies that pay tax on gross premiums in lieu of all other California taxes and licenses.
  3. Banks that pay a tax on net income in lieu of all other California taxes and licenses. Banks and insurance companies must pay the Environmental Fee for wholly owned corporations not engaged in banking or insurance.