Effective January 1, 2022, the hazardous waste generation and handling (GH) 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.
What Changed: Before January 1, 2022, this was called Generator Fee. New legislation, Senate Bill 158, was written to simplify the fee structure and rename the fee to Hazardous Waste Generator & Handling fee. In the new fee structure, used oil that was earlier exempt from the fee was now subject to fee. With the omission of the line that took out exemption for used oil from fee structure, almost every auto dealer in the state of California became subject to the fee. Other wastes listed below were already subject to the fee and continue to do so. Some dealers who were below the threshold of 5 tons (10,000 lbs) or roughly 1350 gallons of waste are now subject to the fee.
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.
Don’t have a GH account?
The following should be completed to obtain a GH account number:
- Log into your CDTFA account and select “Register a New Business Activity.”
- Check off the box that says “. . . generates 5 or more tons of hazardous waste in a calendar year.”
- Answer all the other required questions as prompted. You will need your EPA ID number and start date of waste generation (place January 1, 2021 if you have generated waste for longer than 3 years).
- If you have any questions regarding the registration, please contact reps at CDTFA as follows: Thomas, Cathie Cathie.Thomas@cdtfa.ca.gov, Kevin McCarley Kevin.McCarley@cdtfa.ca.gov,
Yatoba Godina Yatoba.Godina@cdtfa.ca.gov or 800-400-7115.
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 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. The fee is calculated based on waste generated in the prior calendar year. (HSC 25205.5). All GH fees are due according to the schedule in the table below, along with the GH Fee rates in 2024-25 for hazardous waste generated in Calendar Year 2023.
Note 1: Beginning with FY 2024-25, the Board shall adjust the GH Fee for changes to the Consumer Price Index (CPI).
Note 2: Please contact your waste hauler(s) for technical guidance on conversion of gallons of waste to tons.
For example, 1 gallon of used oil is approximately 7.4 pounds. 10,000 gallons is 74,000 pounds. 2,000 pounds equals one ton.
74,000/2,000 = 37 tons. In summary, 10,000 gallons of used motor oil weighs approximately 37 tons!
Note 3: GH Fees do not apply to used oil collected from the public by certified used oil collection centers.
| Return Reporting Period | Report Based on Hazardous Waste Generated in Prior Reporting Period | Prepayment Due Date | Return & Final Payment Due Date |
| Fiscal Year 2024 – 2025 (July 1, 2024 – June 30, 2025) | Calendar Year 2023 | November 30, 2024 | February 28, 2025 |
| Fiscal Year 2025 – 2026 (July 1, 2025 – June 30, 2026) | Calendar Year 2024 | November 30, 2025 | February 28, 2026 |
| Fiscal Year 2026 – 2027 (July 1, 2026 – June 30, 2027) | Calendar Year 2025 | November 30, 2026 | February 28, 2027 |
Helpful Resources Online
California Department of Toxic Substances Control
CDTFA’s Hazardous Substances (Waste) Fee Guide
DTSC’s Manifest webpage
DTSC Fee Summary webpage
Law on Generation and Handling (GH) fee. Senate Bill 158; Stats. 2021, ch.73.
State of California December 2021 Notice. Hazardous Waste Generation and Handling Fee – Application of Fee, Payments, and New Rate Effective January 1, 2022
State of California August 2022 Special Notice on Filing requirements. L-863, Hazardous Waste Generation and Handling Fee Program Reminders and Online Filing Requirement).
State of California Guidance on the SB158 GH Fees. DTSC Generator Fee site.
DISCLAIMER: The contents of this newsletter are for informational purposes only and are not to be considered 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. We welcome your comments/questions. Please send them to sam@cellyservices.com.
Celly Services Inc. 