CHANGES TO HAZARDOUS WASTE DISPOSAL FEE FOR CALIFORNIA DEALERSHIPS As of Jan. 1, 2022, the hazardous waste Generator Fee has been repealed and replaced with a new Hazardous Waste Generation and Handling (GH) fee. Prior to Jan. 1, 2022, the hazardous waste generator fee was imposed on a tiered category basis. The state of California sent out the special notices on GH in December 2021 and August 2022. Effective Jan. 1, 2022, the hazardous waste generation and handling fee is imposed as a flat rate per ton or fraction of a ton on generators of hazardous waste for each generator site that generates five or more tons of hazardous waste at a site in California within a calendar year. Hazardous wastes typically generated at an automobile dealership and subject to this fee are: • Recycled hazardous waste • Non-manifested universal waste • Waste sent outside California for disposal • Used motor oil (except used oil collected from the public. See note below.) • Waste coolant (CA code 134), • Oily water (CA Code 223), and • Waste paper filters (CA code 352 or 223) • Waste brake fluid • Contaminated fuel If you are punching or crushing metal oil filters, under the Department of Toxic Substances Control (DTSC) guidelines you can dispose of them as scrap metal (through your hazardous waste hauler) and hence not be subject to this fee. If you decide to dispose of used metal oil filters as hazardous waste, those metal filters get added to your hazardous waste tonnage calculations. By Sam Celly, BChE, MChE, JD, CSP, Celly Services, Inc. GH FEES & FEE RETURNS: HOW CALCULATED & WHEN DUE The GH fee is calculated based on the total weight (measured in tons) of hazardous waste generated (produced or caused to be managed) from each site each calendar year. It is generally due regardless of the waste’s final disposition. Every generator that produces five tons or more of hazardous waste will pay the California Department of Toxic Substances Control (CDTFA) a GH Fee for each generator site for each calendar year, or portion thereof. Generators are required to report the amount of waste generated on a hazardous waste Generation and Handling Fee Return provided by CDTFA. Keep proper records to support tonnage of hazardous waste generated and handled at each site/location. DON’T KNOW YOUR TONNAGE? Please contact your dedicated waste hauler(s) to determine total tonnage. Once determined, please register online with CDTFA at https://onlineservices.cdtfa.ca.gov/_/ and complete the fee process. You are required to file your GH Fee Return electronically through the CDTFA online services. Maintain support documentation of fee completion for your records. Finally, we note that this is a tax/fee matter and you must consult your tax consultant on calculations and record retention requirements. GH fee payments and GH fee returns are both due by February 28 each year (RTC 43152.7) The fee is calculated based on waste generated in the prior calendar year (HSC 25205.5). Beginning Jan. 1, 2022, all GH fees are due according to the schedule in the table below, along with the GH Fee rates in 2022/23 for hazardous waste generated in Calendar Year 2021. RATE DUE DATES First Prepayment (50%) Nov. 30, 2022 (during reporting period) Final Payment Feb. 28, 2023 (after the reporting period) Base Rate: $ 0/Ton Less than 5 tons/year $49.25/Ton or fraction of a ton 5 or more tons/year 5 or more tons/year 18 SAN DIEGO DEALER
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