Form CDTFA-501-HF "Hazardous Waste Facility Fee Return - Annual" - California

What Is Form CDTFA-501-HF?

This is a legal form that was released by the California Department of Tax and Fee Administration - a government authority operating within California. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on August 1, 2017;
  • The latest edition provided by the California Department of Tax and Fee Administration;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form CDTFA-501-HF by clicking the link below or browse more documents and templates provided by the California Department of Tax and Fee Administration.

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Download Form CDTFA-501-HF "Hazardous Waste Facility Fee Return - Annual" - California

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CDTFA-501-HF (S1F) REV. 17 (8-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
HAZARDOUS WASTE FACILITY FEE RETURN - ANNUAL
CDTFA USE ONLY
DUE ON OR BEFORE
RA-B/A
AUD
REG
YOUR ACCOUNT NO.
[
]
FOID
RR-QS
FILE
REF
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6017
READ INSTRUCTIONS
BEFORE PREPARING
A
B
CLASSIFICATION OF FACILITY SITES
ANNUAL
AMOUNT OF
FEE RATE
FEE DUE
1. Disposal facility (if you are a government agency please see instructions on reverse) 1.
$
$
2. Large onsite treatment facility
2.
3. Large offsite treatment facility
3.
4. Small treatment facility
4.
5. Minitreatment facility
5.
6. Large storage facility
6.
7. Small storage facility
7.
8. Ministorage facility
8.
9. Standardized permit facility (enter fee for appropriate category)
9(a).
SERIES A
9(b).
SERIES B
9(c).
SERIES C
9(d).
SERIES C
(Sm. Qty.)
10. Postclosure permit facility - within the first five years of the
10(a).
SMALL
postclosure period (enter fee for appropriate category)
10(b).
MEDIUM
10(c).
LARGE
11. Postclosure permit facility - beyond the first five years of the
11(a).
SMALL
postclosure period (enter fee for appropriate category)
11(b).
MEDIUM
11(c).
LARGE
12. Amount of applicable fee rate (only one fee is due per facility; see instructions)
12. $
FIRST PREPAYMENT
SECOND PREPAYMENT
13. Less total prepayment credit
+
13. $
14. Total fee due (subtract line 13 from line 12)
14. $
15. Penalty [multiply line 14 by 10% (0.10) if payment is made after due date shown above]
15. $
PENALTY
16.
INTEREST: One month's interest is due on the total fee for each month or fraction of a month that
16. $
INTEREST
payment is delayed after the due date. The adjusted monthly interest rate is
17. TOTAL AMOUNT DUE AND PAYABLE (add lines 14, 15, and 16)
17. $
EMAIL ADDRESS
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
TELEPHONE
SIGNATURE
PRINT NAME AND TITLE
DATE
(
)
Make check or money order payable to California Department of Tax and Fee Administration.
Always write your account number on your check or money order. Make a copy of this document for your records.
PRINT
CLEAR
CDTFA-501-HF (S1F) REV. 17 (8-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
HAZARDOUS WASTE FACILITY FEE RETURN - ANNUAL
CDTFA USE ONLY
DUE ON OR BEFORE
RA-B/A
AUD
REG
YOUR ACCOUNT NO.
[
]
FOID
RR-QS
FILE
REF
EFF
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
RETURN PROCESSING BRANCH
PO BOX 942879
SACRAMENTO CA 94279-6017
READ INSTRUCTIONS
BEFORE PREPARING
A
B
CLASSIFICATION OF FACILITY SITES
ANNUAL
AMOUNT OF
FEE RATE
FEE DUE
1. Disposal facility (if you are a government agency please see instructions on reverse) 1.
$
$
2. Large onsite treatment facility
2.
3. Large offsite treatment facility
3.
4. Small treatment facility
4.
5. Minitreatment facility
5.
6. Large storage facility
6.
7. Small storage facility
7.
8. Ministorage facility
8.
9. Standardized permit facility (enter fee for appropriate category)
9(a).
SERIES A
9(b).
SERIES B
9(c).
SERIES C
9(d).
SERIES C
(Sm. Qty.)
10. Postclosure permit facility - within the first five years of the
10(a).
SMALL
postclosure period (enter fee for appropriate category)
10(b).
MEDIUM
10(c).
LARGE
11. Postclosure permit facility - beyond the first five years of the
11(a).
SMALL
postclosure period (enter fee for appropriate category)
11(b).
MEDIUM
11(c).
LARGE
12. Amount of applicable fee rate (only one fee is due per facility; see instructions)
12. $
FIRST PREPAYMENT
SECOND PREPAYMENT
13. Less total prepayment credit
+
13. $
14. Total fee due (subtract line 13 from line 12)
14. $
15. Penalty [multiply line 14 by 10% (0.10) if payment is made after due date shown above]
15. $
PENALTY
16.
INTEREST: One month's interest is due on the total fee for each month or fraction of a month that
16. $
INTEREST
payment is delayed after the due date. The adjusted monthly interest rate is
17. TOTAL AMOUNT DUE AND PAYABLE (add lines 14, 15, and 16)
17. $
EMAIL ADDRESS
I hereby certify that this return, including any accompanying schedules and statements, has been
examined by me and to the best of my knowledge and belief is a true, correct, and complete return.
TELEPHONE
SIGNATURE
PRINT NAME AND TITLE
DATE
(
)
Make check or money order payable to California Department of Tax and Fee Administration.
Always write your account number on your check or money order. Make a copy of this document for your records.
PRINT
CLEAR
CDTFA-501-HF (S1B) REV. 17 (8-17)
INSTRUCTIONS FOR HAZARDOUS WASTE FACILITY FEE RETURN - ANNUAL
Payments: To make your payment online, go to our website at www.cdtfa.ca.gov and select "Make a Payment." You can
also pay by credit card on our website, or by calling 1-855-292-8931. If paying by check or money order, be sure to
include your account number.
GENERAL
The annual Hazardous Waste Facility Fee is imposed according to Health and Safety Code section 25205.2, based upon the
allowable capacity and type of facility as specified in the permit, Interim Status Document (ISD), or Federal Part A Application. If
your facility qualifies for more than one category (full permit, standardized permit, or postclosure permit) during the fee period,
the amount due is the fee for the category with the highest rate.
If your permit, ISD, or Federal Part A does not state the facility capacity and/or type, report at the highest level at which the
facility operated during any one month of the current fee period and submit a certification or permit modification to the
Department of Toxic Substances Control (DTSC) to establish capacity and/or type. If a facility's allowable capacity changes or is
initially established as the result of certification or permit modification, the fee that is due for the fee period in which the change
occurs is the higher fee. If a facility's type changes as the result of a permit or ISD modification, any change in the facility fee will
be effective the fee period following the one in which the modification becomes effective.
FACILITIES THAT CEASE TO OPERATE
Facilities engaged in treatment and storage owe the highest fee to which the facility has ever been subject for the reporting
period immediately following the period during which the facility ceased actively treating or storing waste. Disposal facilities
must pay two times the fee for the reporting period immediately following the period during which the facility ceased disposal
activity. If your facility ceased activity on or after January 1, 1994, you will be deemed to have ceased activity when you have
actually ceased the activity and notified DTSC of your intent to close.
FILING REQUIREMENT
Under section 43152.6 of the Revenue and Taxation Code, every facility operator who owes the facility fee is required to file an
annual return in the form as provided by the California Department of Tax and Fee Administration. Any special circumstances
which affect your reporting should be explained on an attachment to the form. Under section 43155 of the Hazardous
Substances Tax Law, late payment will result in a 10 percent (0.10) penalty and interest at an adjusted annual rate established
under section 6591.5 of the Revenue and Taxation Code.
RETURN PREPARATION
Enter in column B, the rate for the highest category at which your facility is permitted for the current calendar year. If
Lines 1
you are a government agency operating a disposal facility which did not dispose of hazardous waste during the
thru 8.
reporting period, enter $10,000 in column B for line 1 only.
Enter the applicable fee in column B if you are operating under a standardized permit. Please note that you cannot
Line 9.
report in this category until you have been approved by DTSC to operate under a standardized permit. Otherwise,
you should report under the appropriate facility category listed on lines 1 through 8.
A facility fee is due from the facility operator for a facility that has been issued a postclosure permit. The fee is due
Lines 10
and 11.
based upon the size of the facility. Definitions of facility sizes are attached.
If the reporting period is within the first five years of the postclosure permit, select the appropriate facility size and
Line 10.
enter the applicable rate in column B for the proper fee category.
If the reporting period is beyond the first five years of the postclosure period, select the appropriate facility size and
Line 11.
enter the applicable rate in column B for the proper fee category.
Enter the applicable fee rate.
Line 12.
Prepayments are due the last day of February and August. Enter the amount of prepayments previously paid on
Line 13.
line 13. If delinquency charges were paid, do not include those amounts in the credit.
Subtract amount on line 13 from the amount on line 12.
Line 14.
If your fee return is postmarked after the due date, penalty is due. The penalty is 10 percent (0.10) of the fee due on
Lines 15
line 14. The interest rate is noted on line 16 on the front of this form and applies for each month or fraction thereof
and 16.
after the due date. Fee returns and payments that are mailed must be postmarked on or before the due date shown
on the return. If the due date falls on a Saturday, Sunday, or legal holiday, returns postmarked on the next business
day are considered timely.
Add lines 14, 15, and 16.
Line 17.
If you need additional information, please contact the California Department of Tax and Fee Administration, Return Processing Branch,
P.O. Box 942879, Sacramento, CA 94279-0088. You may also visit the CDTFA website at www.cdtfa.ca.gov or call the Customer Service
Center at 1-800-400-7115 (TTY:711); from the main menu, select the option Special Taxes and Fees.
CDTFA-501-HF (S2) REV. 17 (8-17)
STATE OF CALIFORNIA
CALIFORNIA DEPARTMENT OF
TAX AND FEE ADMINISTRATION
DEFINITIONS FOR HAZARDOUS WASTE FACILITY FEE RETURN - ANNUAL
The following definitions apply to the facility's allowable capacity during any one month as stated in your
permit, ISD, or Federal Part A. If no capacity is stated, you must report based on your actual operations.
Lines 1
Disposal facility - A facility used for the disposal of hazardous waste.
thru 8.
Large onsite/offsite treatment facility - Treats, land treats, or recycles 1,000 or more tons of hazardous
waste.
Onsite facility - A hazardous waste treatment facility at which hazardous waste is produced and
which is owned by, leased to, or under the control of the producer of the waste.
Offsite facility - A hazardous waste treatment facility that is not an onsite facility.
Small treatment facility - Treats, land treats, or recycles more than 0.5 tons (1,000 pounds), but less than
1,000 tons of hazardous waste.
Minitreatment facility - Treats, land treats, or recycles 0.5 tons (1,000 pounds) or less of hazardous waste.
Large storage facility - Stores 1,000 or more tons of hazardous waste.
Small storage facility - Stores more than 0.5 tons (1,000 pounds), but less than 1,000 tons of hazardous
waste.
Ministorage facility - Stores 0.5 tons (1,000 pounds) or less of hazardous waste.
Line 9.
Series A Standardized Permit (Treatment) - Total influent volume of liquid hazardous waste treated is
greater than 50,000 gallons per calendar month, or total volume of solid hazardous waste treated is greater
than 100,000 pounds per calendar month, or any liquid or solid hazardous waste is stored for more than
one calendar year.
Series A Standardized Permit (Storage) - Total facility storage design capacity is greater than 500,000
gallons of liquid hazardous waste or greater than 500 tons of solid hazardous waste, or any liquid or solid
hazardous waste is stored for more than one calendar year.
Series B Standardized Permit (Treatment) - Total influent volume of liquid hazardous waste treated is
greater than 5,000 gallons but less than 50,000 gallons per calendar month, or total volume of solid
hazardous waste treated is greater than 10,000 pounds but less than 100,000 pounds per calendar month.
Series B Standardized Permit (Storage) - Total facility storage design capacity is greater than 50,000
gallons but less than 500,000 gallons liquid hazardous waste or greater than 100,000 pounds but less than
500 tons solid hazardous waste.
Series C Standardized Permit (Treatment) - Total influent volume of liquid hazardous waste treated does
not exceed 5,000 gallons per calendar month, or total volume of solid hazardous waste treated does not
exceed 10,000 pounds per calendar month.
Series C Standardized Permit (Storage) - Total facility storage design capacity is less than 50,000 gallons
liquid hazardous waste or less than 100,000 pounds solid hazardous waste.
Series C Small Quantity (Treatment) - Total influent volume of liquid hazardous waste treated is less than
1,500 gallons per calendar month, or total volume of solid hazardous waste treated is less than 3,000
pounds per calendar month.
Series C Small Quantity (Storage) - Total facility storage design capacity is less than 15,000 gallons liquid
hazardous waste or less than 30,000 pounds solid hazardous waste.
Lines 10 (a) Postclosure Permit (Small facility) - Manages 0.5 tons (1,000 pounds) or less of hazardous waste
and 11.
during any one month of the reporting period.
(b) Postclosure Permit (Medium facility) - Manages more than 0.5 (1,000 pounds), but less than
1,000 tons of hazardous waste during any one month of the reporting period.
(c) Postclosure Permit (Large facility) - Manages 1,000 or more tons of hazardous waste during any
one month of the reporting period.
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