CHANGES TO HAZARDOUS WASTE DISPOSAL FEE FOR CA DEALERSHIPS
The state of California has levied a fee for many years on hazardous wastes generated by auto dealers and others. The fee structure specifically exempted used oil generated at auto dealerships. California SB 158, effective January 1, 2022, specifically removes the exemption on used oil from the fee and adds other wastes that are now subject to the fee. The hazardous waste Generation and Handling (GH) fee is 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.
Wastes subject to this fee include recycled hazardous waste, non-manifested treated wood waste, non-manifested universal waste, imported waste, and waste sent outside California for disposal. Used motor oil now gets added to the category, where previously only waste coolant (CA code 134), oily water (CA Code 223), and waste paper filters (CA code 352 or 223) were present. In the past, the first 5 tons were exempt from taxes, most claimed exemption. Not anymore. Also, if you are punching or crushing metal oil filters, under DTSC guidelines, you can dispose of it as scrap metal 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 tax calculations.
HOW THE FEE IS CALCULATED
The hazardous waste generation and handling fee is generally due regardless of the waste’s final disposition. Weight tickets should be maintained to support the actual weight/quantity being reported. Please reference DTSC fee chart below:
Generation and Handling Fee FY 2022/23
|First Prepayment (50%)||November 30, 2022 (during reporting period)|
|Final Payment||February 28, 2023 (after the reporting period)|
|Fee Rate: $0 if less than 5 tons/year|
|$49.25/ton (or fraction of a ton) for aggregate waste of 5 or more tons/year|
Don’t know your tonnage?
Please contact your dedicated waste hauler(s) to determine total tonnage. Once determined, please register online with CDTFA and complete the fee process. Maintain 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.
DISCLAIMER: The contents of this newsletter are for informational purposes only and are not to be considered as legal advice. Employers must consult their lawyer for legal matters and EPA/OSHA consultants for matters related to Environmental, Health & Safety. The article was authored by Sam Celly of Celly Services, Inc. who has been helping automobile dealers in Arizona, California, Hawaii, Idaho, Nevada, New Mexico, New York, Texas, and Virginia comply with EPA and OSHA regulations for over 35 years. Sam is a Certified Safety Professional (No. 16515) certified by the National Board of Certified Safety Professionals. Sam received his BE (1984) and MS (1986) in Chemical Engineering, followed by a J.D. from Southwestern University School of Law (1997). Sam is a member of the American Chemical Society (No. 31176063), American Industrial Hygiene Association (No. 124715), and National Association of Dealer Counsel (NADC). Sam also serves on the Board of Orange County American Industrial Hygiene Association and on CA Industrial Hygiene Council (CIHC). Our newsletters can be accessed at www.epaoshablog.com. Your comments/questions are welcomed. Please send them to firstname.lastname@example.org.