The Generation & Handling (G&H) Fee replaced four fees (Generator, Disposal, Manifest User, and EPA Identification Number Verification (EPA ID) fees) and is used to cover the cost of regulating activities not associated with authorized (permitted) facilities (SB 158, Ch. 73, St. 2021). 

(HSC sections 25174.8, 25205.1, 25205.5, 25205.5.01, 25205.5.1, 25205.22, and 25250.24; 18 CCR section 3000 and 22 CCR section 66269.2.)

The G&H Fee is a flat-rate-per-ton fee that applies to all hazardous waste generators that generate five or more tons of hazardous waste in a calendar year. For the purpose of the G&H Fee, “generator” means “a person who generates hazardous waste at an individual site commencing on or after July 1, 1988. A generator includes, but is not limited to, a person who is identified on a manifest as the generator and whose identification number is listed on that manifest, if that identifying information was provided by that person or by an agent or employee of that person.”

This fee is administered and collected by CDTFA. A G&H Fee is due for each generator site for each calendar year or a portion thereof. Generators are required to report the amount of hazardous waste generated on a hazardous waste Generation and Handling Fee return provided by CDTFA. Imported hazardous waste and used oil is subject to the G&H Fee.

A generator of hazardous waste that is issued a hazardous waste facilities permit from DTSC and that pays the annual Facility Fee may deduct, from the amount of hazardous waste otherwise subject to the G&H Fee, the amount of hazardous waste that is stored, bulked, or transferred solely through the location of the permitted hazardous waste facility and that is in route to another facility that is authorized to either: (1) manage the hazardous waste for reclamation and recovery, including fuel blending before energy recovery at another site; (2) manage the hazardous waste through destruction methods or treatment before disposal at another site; (3) manage the hazardous waste by any form of treatment; or (4) dispose of the hazardous waste. Download the Generation and Handling Fee Fact Sheet.

Annual Rate Setting

The Board of Environmental Safety adopted regulation to set the rates for the G&H Fee applicable from July 1, 2023. It may adjust the rates no more frequently than once per year thereafter and no later than October 1 of any year in which the Board of Environmental Safety adopts the rates. The rates established by the Board of Environmental Safety will be based on both of the following:

1. The costs of the administration and collection of fees
2. Statewide general administrative costs assessed to the Hazardous Waste Control Account for that purpose.

 The G&H Fee rate of shall not exceed $98.50. Beginning with FY 2024/25, the Board shall adjust the G&H Fee rate annually to reflect changes in the CPI issued by the Department of Industrial Relations.

The rates specified in Table 9 are for FY 2023/24 for hazardous waste generated in CY 2022.

For more information about the Board’s rate setting regulations, visit the Board’s Regulations webpage.

Land Disposal Fee for Generators

In addition, generators who dispose of hazardous waste to land may be subject to Land Disposal Fees through the June 2022 reporting period and earlier reporting periods, as required by the former HSC section 25174.1 (inoperative July 1, 2022.)

Standard Conversion Factors

All quantities in the Hazardous Waste Tracking System (HWTS) are reported in tons for standard reports and calculations. Volumes of hazardous waste reported in cubic yards on the manifest are converted to tons using a conversion factor that is specific to the state waste code. DTSC takes every precaution to ensure the accuracy of data in the HWTS; however, conversion factors may underestimate or overestimate the actual weight of waste, especially with waste types that are highly variable in composition. Consequently, conversions of wastes such as asbestos and contaminated soils, reported in volume and other measurements (e.g. bags) to tons, may not reflect the true tonnage generated or transported. Therefore, retention of weight tickets for each manifest is strongly recommended for accurate measurements. The weight tickets can be referenced by the generator to later file their generator fee return with CDTFA and/or the weight tickets can later be produced to respond to an audit initiated by CDTFA.

Effective January 1, 2016, the following standard conversion factors were implemented by DTSC in calculating Generator Fees.

• Asbestos (State Waste Code # 151) – Conversion Factor = 0.23
• Contaminated Soils (State Waste Code # 611) – Conversion Factor = 1.41

The following materials are not hazardous wastes for purposes of the G&H Fee:

1. Hazardous materials that are recycled and used onsite and are not transferred offsite.
2. Aqueous waste treated in a treatment unit operating, or that subsequently operates, pursuant to a permit by rule, or pursuant to HSC section 25200.3 or 25201.5. However, hazardous waste generated by a treatment unit treating waste pursuant to a permit-by-rule, by a unit that subsequently obtains a permit-by-rule or other authorization pursuant to HSC sections 25200.3 or 25201.5 is hazardous waste.