OTS-'180:3

Chapte[' 173-305 WAC



### HAZARDOUS**~ASTE** 

### FEE**REGOL~TION** 

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' .WAC 173-305:"'010 

### PUPPOS:::.. This chapte[' il'lplements the p['ovisions -:>f chapte[' 70.105AHCw (chapter 65, Laws of 1983 1st ex. sess.), establishing a**mea~s** for funding hazardous waste cont['ol activities in this
state. The purpose of this chapter is to desc['ibe _the methods by**~hich** the department of ecology will assess certain fees, to whom the fees will be assessed, the amount of such fees,**p['ovisio~s** for exemption f['on and enf-:>rcement of fee assessments, coo['dination between the depar'tments of ecology and revenue, ·and procedures for adjusting fees.

WAC 173-305-015 A.PPLICABILITY. (1) General. The requirements of**~AC 173-305-010"th~ough**  173-305-020 and 173-305-080 through 173­ 305-090 apply to all persons who gener'ate, r'ecycle,**t~ansfer,** treat, store, or dispose of hazardous wastes in this state. (2) Generator's. (a) The ['equirements of WAC 173-305-030 through 173-305-050 apply only to those persons utilizing or operating identified sites. (b) The requirements of WAC 173-305-030 through 173-305-050 ido
not apply to: " (i) Any person who 

### is exclusively a small quantity generator (as described in chapter 173-303 WAC) du['ing a caleridar year; (ii) Any person who accepts hazardous waste only from small quantit}' generators (as described in chapter 173-303 iliAC) and who then

senes such hazardous waste off-site in accordance with chapte[' 173-303 WAC, provided that the person does not originate his own hazardous waste; and (iii) Any hazardous waste generated by a facility which is operating, for such hazardous waste, as a transfer facility under 

### a permit administered pursuant to chapter 173-303**~AC~** if such hazardous waste does**~ot** originate at the facility and has not been stored at the facility for mo['e than one year. " For the purposes of (b) of this subse=tion, a person or facility originates 

### a hazardous waste if such hazardous' waste occurs as 

### a result of a physical, chemical or biological process performed by the
person or at the**f~cility.** A. hazardous waste is not" originated if, when it leaves a site, it is the same as when it**1r['iv~~.** (3) Facilities. The ['eg:uirements of WAC 173-305-060 through 173-305-070 apply only to those persons who operate facilities which 

### a['e SUbject to a permit administered pursuant to chapte[' 173-303 

### WAC. (q Exclusions. The requirements of this chapter do not apply

to: (a") Hazardous wastes which are not subject to regulations adopted pursuant to chapter 70.105 HCW; (b) Ra1ioactive wastes; or (c) Wastes generated primarily from the combustion of coal or other fossil fuels•

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### OTS-1180:3

WAC 

### 173-305-020 DEfINITIDSS.**A~y t~rms**  

### ndt specifically defined 

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in this sectiori shall, for the purposes of this chapter, have**th~** 

### same meaning .as given in**~AC** 

### 173-303-040. The following terms are defined for the purFoses of this chapter: (1)**"A:lnu~l** 

### 9ross income" of '1 

### business means the value proce'2din1 or accruing during a calendar year by reason of the transaction of the ·business or sprvice eng'3.ged in and includes gross ,.proce-=ds. of sales, compensation for the rendition of services, gains realized from trading in stocks, bon4s, or other evidefites of indebtedness, interest, discoun.t, rents,. royalties, fees, commissions, dividends, ahd other emoluments however designated, ·all.·without any deduction on account of the cost of tangible property sold·, the cost 'of materials used, labor costs, interest, discount, delivery costs, taxes, or· any other**expen~e~hatsoever** 

### paid or accrued,and without.any deductibn on account of**losses~** 

### . (2) 

### "Business activities" means activities of any person ·subject
to the generator fee of WAC 

### 173-305-030 and**~ho** 

### is "engaging in business" as this term·is defined in chapters 

### 82.04 and 

### 82.16**RCW~** (3) 

### "Combined site" means any location which is both a facility· and an identified site (as these terms are defined in this section) (4) 

### "Dangerous waste" sha11 have the same definition as set forth in RCW 70.105.010(5) 

### and shall specifically include those wastes designated**a~** 

### dangerous by rules adopted pursuant to chapter 

### 70.105 RCW; (5) "Department" means the department of·ecology; (6) "Extremely hazardous waste" shall have the same definition

as set forth in 

### peW 70.105.010(6) and shall specifically include those
wastes designated as extremely hazardous by rules adopted pursuant to**~h~pter** 

### 70.105 

## Rew; (7) 

### "Facility"· means all contiguous land, and structures, other appurtenances and improvements on the ,land used for**recyclin~,. tra~s**  

### ferring, trEating, storing, or disposing of hazardous waste;.

. (8) ·"Fee" means the annual hazardous liaste control and ,elimination assessment fee imposed under RCW**70~** 

### 105A.030 and t'he·'fee for treatment, storage, and dLsposal facilities. imposed urider RCW 

### 70.105A.040; (9) "General.e" ·means any·act or process which pr,oduces.hazardous·

i ".'**wast~** 

### .or first causes a hazardous waste to become ·subject,' 'to" regulation; (10) '.'Hazar,Qous wastf2". means a'ndin:::ludes' aOl.r,

,**~a·ngei:ous ;ari,~**  

### extrernelyhaz.ardou:s

..wa.stes,; '.', I ,"

, ;,' it';',·, ".:,; " 

### (11) "I·dentif.ied si1;.e."·means.'the 'same or geographica:lily.cont.igu-'

ous propertj, which may' be**di~ided** 

### by a public**~r** 

### private·right of
way, provided that access**bet~een** 

### the properties occurs at an intersection and crosses, .as opposed. to goes along, the right of way.· Noncontiguous properties owned· by the same person but connected by a right of way will be conside'red a singIe identified site if the person controls the right of vayand can prevent public**~ccess~For** 

### the purposes of this Ghapter, a property (or properties) will be an ijentified site only if it meets the conditions described above in this subsect

### ion, and 0

### n11 i: h aza!:"

### dous w.a s t e is generated' thereduring a calendar year;

. 

### (12) "Person" me.3.DS .an ind·ividual, trust, firm, joint stock company, partnership; association, state, publi,:: or private or municipal ·corporation,.commission., political subdivision of a state, interstate body. the federal**gover~ment** 

### including any agency or officer thereof, and any Indian tribe or authorized**triba~** 

### organization; 

### (13) "5

### Ie" means standatd industria1 classification and 'refers to the four digit numbers assigned to business activities from· the federal Office of l1anagement and Budget's "Standard Industrial Classificatior! Manual," revised 

### 1983; (14) "Ton" meaIlS two thousand pounds; and 

### (15) "1'lanufacturer," "retailer," "Wholesaler," and "person engaging in service activities" shall have the meanings attrihuted to

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# • sa=h terms in chaoter Q2.04 fCW and shall include all persons taxable for such activities under that =hapter•

WAC 173-305-030 GENEllATOg FEES. This section describes the methods and criteria by which the department will: Determine the business activities that will be assessed generator fees (subsection (1) of this section); determine and apportion annual gross income (subsection (2) of this section); develop the generator fee schedule (subsection (3) of this section) ; assess feas (subsection (4) of this section); and provide for exemption from or r-eduction of a fee (subsection (5) of this section). (1) Selection of businesses and generators. This subsection d'escribes how the department will select those individ.uaIs and businesseswho will be assessed a generator fee. (a) List of business activities. The legislature provided the following list of business activities which maybe assessed a generator fee: (i) !:xploring for, extracting, beneficiating, processing, or selling Betallic or nonmetallic minerals; (ii) Explor-ing for, extracting, pr-ocessing, or selling coal; (iii) Producing, distributing, or selling electricity; (iv) Industrial or nonresidential contracting or heavy construction; (v) Painting or sandblasting; (vi) Producing, pr-ocessing, or selling rubber or plastics; (vii) Producing, processing, or selling glass, cement, or concrete; • 

# • (viii) Cutting, milling, producing, preparing, orselling lumbe.r "

orwood products, including wooden furniture or fixtures;

. (ix) Producing, preparing, or selling paper or allied products;

(x) Printing or pUblishing; (xi) Synthesizing, producing, processing, preparing, or selling chemicals or allied products; (xii) Exploring for, extracting, producing, processing, distributing, or selling petroleum or gas; (xiii) .Fabricating rubber or plastic products; (xiv) Beneficiating, processing, or selling primary or secondary metals; (xv) Fabricating metal products, including metal furniture or fixtutes; (xvi) Fabricating, constr-ucting, preparing, installing, or selling machinery or supplies; (xvii) Fabricating, constructing, installing, preparing, or selling electrical or electronic equipment, machinery, or supplies; (xviii)**Fabri~~ting,** 

### ptoducing, preparing, or selling transportation equipment: (xix) Transporting by**~ailroad,** 

### motor vehicle, or**w~ter** 

### vessel; (xx) Telephone communicaticn; (xxi) Drycleaning, photofinishing, or furniture refinishing; (xxii) Transferring, treating, storing, or disposing of solid, dangerous, or extremely hazardous wastes; and (xxiii) Repairing or servicing motor vehicles, railroad equipment, or water vessels. (b) selectir.g cusinesses for- assessment. The department will select businesses for assessing fees as described in this subsection. In general, two different me=hanisms will be used to identify those
persons who will be assessed.a fee. For the purposes of this chapter, the groups selected by 

### these**t~o** 

### mechanisms will be named: specific businesses (oroced res for selection are described in (b) (i) of this subsection);· and onspecific b'Jsinesses (procedures for selection are 

# • described in (b) (i ) of this subsection).

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(i) Specific husinesses. Any person \o'ho has notified pursuant to chapter 173-303 WAC as a generator of hazardous wastes and \o'ho utilizes or**op~rates** an identified site will be assessed a generator 

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fee. (ii)**No~specific** businesses. The department will develop a list of businesses by standard industrial classification (SIC) numbers. This list ap?€ars in WAC**173~305-040** and will be developed on the foIl 0 \0'i ng bases : (A)

. The**busine~ses** are included in the legislative. list of subsection (1) ('i) of this section; and 

### (B) The information on specific businesses that have notified and reported as hazardous waste generators supports the inclusion of SIC numbErs on the list.

. The department of revenuewili provide'·the'names and addresses of businesses which conduct activities specified in the SIC list as requested by the department of**~cology.** The**de~artment** of**ecolo~y** will notify these**busine~ses** in writing that they have been identified

as possible generators of hazardous waste. They will be**i~quested** to submit to the department of ecology within thirty days either a**writ~** ten description of their wastes**(includi~g** but not limited to type,

source and quantity for each waste), or else a signed and dated certification that they do not generate hazardous waste. The certification will be as**follows~** .

"I certify that I am familiar with the reguirementsof chap-'
ter 173-303 WAC, Dangerous waste rejulationser and with the
waste designation procedures thereof, and that I do**no~** believe any of my wastes tc be hazardous wastes based on my

.own knowledge and on my inquiry of those inJividuals responsible for performing such hazardous waste designation procedures."

The department of ecology will use the information submitted.by the nonspecific businesses, and any other pertinent information,' to' determine which of those businesses are subject to a generator fee. If a person certifies that his business does not generate hazardous 

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waste, then he will not be assessed a fee. If a 'person submits information which shows that he generates a hazardous waste, then he will be assessed a generator fee calculated according to the procedures for specific businesses, with the information he has submitted being used in lieu of an annual report. If a person does not submit either a certification or information on his wastes, then. the department of ecology will conclude that he is utilizing or operating an identified site and he**wi~l** be assessed a generator fee calculated according to the procedures for nonspecific businesses. {c) Identified sites. For' the' purposes of**thi~ c~apter,**  no property will te an identified. site unless hazardous waste 1S generated there during a calendar year:. Ea:::h identified site will be**ass~ssed** one fee annually, the. size of the fee to depend on the risk and quantity of the hazardous wastes gerierated there and the apportior-ed ar.nual gross income of the site (see subsections (2) and (3) of this section). If**o~e** person utilizes or operates more than one identified site, he will be responsible for all fees assessed to his identified sites. To a reasonable extent, the departmerrt**~ill** attempt to determine all ideritified 'sites owned or operated by the same person.**Ho~€ver,** the department's inability to detect all identified sites**o~ned** or operated by the same person will not delay the issuance of assessments, liar will it form a just cause for refusal to pay an assessed fee. (2) Annual gross income**(~GI);** apportionment. (a) Annual grossl.ncome. AGI for each person's**as~essed** business will be obtained from the department of revenue. The AGl:, obtained from the deoartment of revenue for oersons whose business activities

earn

### incom~ without as well as

### ~ithin the state will reflect the porti0n of total AGI attributable to activities within the state. Such attribution**~ill** be calculated pursuant to chapters 

### 82.04 and 

### 82.16 RCW.**A~I** re?orted to the department of ecology shall be used solely

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# •**~or** 

### the purpose of determinino fee amounts. Confidentiality of AGI shall be

### m~intained in

### accordanc~ with department of revenue laws, regulations, and procedures. (b) Apportionment. Except as otherwise provided in (b) (ii) and (iii) of this subsection,**th~** 

### deFartment shall apportion AGI for specific businesses amonry identified sites utilized or operated by an -lssessed person as described in (b) 

### (i) of this subsection. In the caSE of nonspecific businesses, the person's AGI will be apportioned

as if he had only one identified site, except as provided in subsection (5) 

### of this section. Whenever an apportioned AGI is calculated to



### a fraction of a cent, the figure will be Tounded to the nearest whole
cent (e.g., $27,611.5235 would be rounded to $27,611.52). (i) The department will apportion AGI equally among a person's identified sites without regard to the amount or nature of business at



# ... the sites. This will be done by divi1ing**th~** 

### total AGI for the assessed person by the number of his identified sites. For example: (A) AGI reported for a person's business is $7,252,320.18. The
person utilizes four identified sites to conduct his activities. Thus, the apportioned AGI for each. identifi8d site would be 

### $1,813,080.05;.

I (B) 

### AGI reported for a person's business is $58,112.45. His business is conducted at two locations, bu.t only one is an identified site. Therefore, the apportioned AGI for his identified site would be $5Q,112.45.



# • (ii) Any person who is subject to a fae may request, through the procedure described 1n subsection (5) 

### of this section, that the department reaFPortion AGI among his identified sites accor1ing to each identified site's share of AGI. His total AGI will still be apportioned only among his identified sites. The share of his total ASI reapportioned to an identified site will be determined by multiplying his total AGI by. a**f~ctor deri~ed**  

### from dividing the AGI contributed from the identified site to the total AGI by the AGI contributed from all of his identified sites. The following formula will be used: (.

AGI (IS) AGI (R) 

### AGI x -------- AGI (TIS)

Where

.AGl(R) The share of AGI that will be reapportioned to an identified·site Total AGI attributable to the person's business in the
state AG;I(IS) The AGI contributed by the iientified site to the total AGI
AGI 

### (TIS) The sam of the AGI contributed by all of the person's identified**sit~s**



### The following example shows how this reapportionment will**~ork.** 

### A gen€cator's AGI for a calendar year is $35,254,378.12. vuring that calendar year, he operates three identified sites at which haz­

.**a~dous** 

### wastes**a~e** 

### genecated. For this example, these sites will be

i1enti£ied as SA, 53, and 

## se. Site SA contcibutes $5,464,212.04 to**t~e generat~r's**  

### total AGI, site SB contributes 12,372,011.09, site SC contributes $675,293.87, and the balance of his AGI comes from other propecties which are,. nO,t iqentified sites. The sum of the AGI 

### contributed by his three identified sites, AGI{TIS), is $8,511,507.00. The share of ,the generator's AGI that will be ceapoortioned to site SA is calculated as**($35,25~,378.12)** 

### x ($5,464,212.04 

### + $8,51.1,507.00) =**~22,632,584.03.** 

### Foc site SB the reapportionment is calculated as ($35,254,378.12) x (12,372,011.09 • $8,511,507.00) =**$9,824~790.B2.** 

### For site SC, the ceapportionment is calculated as ($35,254,378.12)

.(3675,283.87+ $8,511,507.00) 

# = $2,7<:37,003.27. Thus, site SA would be 

# • in the greater than $10,000,000 AGI category, and sites SB and SC**~ould** 

### he in the**$1,OO~,OOO** 

### to $10,000,000 AGI category•

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### xOT5-1180:3**Thed~rartment'** will**r~view** a**g~nerator's,** reiuestfor reapportion­**~en** t submittf'd under'subsectior. (5) of this section, 'and based on**in~ormation** provided by the**perso~ requestih~**  reapportionment, will 

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determine the extent and amount of AGI to be**reapporti~ned** among his identified sites. The department will not ]rant teapportionment**~ntil** all information reasonably necessary to do so has been provided to the department. The information which a person requesting**reapport~onment** must provide will be specified by the department in writing to the
person after· the dep3.rtment has received his reque'st. ' (iii)' The derartment may, on its own, initiate t'he: reapportionment of an assessed person's AGI according to the share of total A:;'! contributed by each of his identified sites. To determine his' reapDortionment, the department will specify in writing to the person the information necessary to perform such reapportionRent. The department
may, if it chooses, waive payment of a generator fee, or of penalties

or both'until reapportionment is complete. ' (3) Criteria for generator fee amount.This subsection describes the specific risk**class~s** for**gen~rators, ~rov1s10ns**  for, modifying risk 'classes in certain cases, and general paramiters for fee amounts. The specific generator fee amounts are established in WAC 173-]05-040 and are related to the risk classes and gen'eral fee
narameters set forth in this subsection. '

.. (a) GeneratoI:' fee parameters.**~xcept** as pr:ovided in WAC 173­ 305-080 and 173-305-090, the generator fee asSessed for an identified site during a**calenda~** year will not exceed: (i) $150.00 for ea'ch identified site ·with.. an apportioned, annual**g~oss** income not in exc£ss of one million dollars;, (ii) $750.00 for each identified site with an apportioned annual
gross income in excess of one million dollars but not**excaedin~** ten million dollars;'and· (iii) 57,500.00 for each identified site with an apportioned annual gross income in excess of ten million dollars•. (b) Generator risk class. Seven generator risk classes ca.re established. The risk classes shall be identified as G1, G2, G3, 'r;4,'­ GS, G6, and G7, and are graduated with G1 representing the lowest risk and G7 representing the**h~ghest risk~**  The' classes depend on tbe 

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type (5) of hazardous waste (extremely hazardous waste (EHW) or da,nge-r-'

ous waste (DW» 'and quantities.generated at an identified site.'**~The,** generator risk classes are defined as follows: (i) G1--less tr.an 1.0 ton of DW'in a calendar yea1:;;"','I,

, (ii) G2--less than 0.1 ton pf'EAR, 'or,1.0't.on oX; more 'bu't less" 'tha'n 2.0 tons of DW in a' calendar 'year;" ,- \',:''!':' (iii)

. G3--0.1 ton or mo're

### b~t 1essthan 0.2 ton of 

## EHW; o'r

..2.0
tons or more but less than 3.5 tons of DW in a calendar**y~ar;** , (iv) 84--0.2 ton or more but less than 0.35 ton of**EP.W~** or 3.5
tons br more but less than 5.5 tens of DW in a calendar year; (v) G5--0.35 ton or more but lESS than 0.55 toil of EHW, or 5.5
tons or more but less than 23.5 tons of DW in a calendar year; (vi) G6--0.55 ton or more but less than 2.-35 tons of ::HW, or 23.5 tons or more of DW in a calendar year; and (vii) G7--2.35 tons or moce of ERR in a calend.ar year. (c) Assigning 9enerator risk class. The department will assign the highest applicable generator risk class to an identified site.**~or** example, if a person generates in a calendar year 150 pounds**o~** EHW (risk class G2) and 20 tons of OW (.risk class G5.), his identified site will 'be**~ssigned** the generatcr risk class G5. The department

mav, on a case-by-case basis, determine that an identified site poses

a greater risk than is reflected by the types and annual quantities of hazardous waste generated at the site. The department may make such a determination after considering the,nature of the wastes generated, the proximity of the identified site'to popUlation center2, potential for release of the hazardous waste to the air, land, or surface or around water, and the safety of the generating and handling practices**~t** the identified site. If the department makes such a determination, then it will assi;c a risk class that is one level higher than the risk class that would be assigned solely on the basis pf waste types and quantities generated at the identified site. However, no risk

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# cOTS-l1S0:3 

# •**cl~ss** 

### higher than G7 will ever be assigned. For example, an identified site might generate 1.2 

### tons of**~HW,** 

### and thus have a generator risk class of G5. HowEver, the department may assign the site a risk class of G6 (one class higher) because the site**gener~tes** 

### nerve gas wastes and is located over a sole source aquifer in the core of a w.ajor city. Upon reassigning a generator risk class to an, identified site, the department will notify the person who utilizes or operates the site of his site's new risk class. Such notification will be 'in writing and will be included as part of the**ge~erator** 

### fee statement. (4) Assessment of generator fees. This subsection**des~ribes** 

### the procedures for ,assessing generatcr fees. (a)**~enerator** 

### fees**~dll** 

### be assessed by the issuance of gl?nl?rator fee**stateme~ts** 

### to persons whose businesses are selected for assessment pursuant to subsection (1) 

### of this section. The department of ecology will provide a list of the businesses to be assessed to thE department of revenue. The department of revenue,will then prepare and send out the statements of generator fees, and will keep records on who has paid,**ho~** 

### much was paid, who is late and, upon notice from the department of ecology, who has been exempted or whose fee has been reduced. If a**sec~nd** 

### generator**fe~** 

### statement is,necessary, due to exemption, reduction, reapportionment, etc., the department of ecology will provide the new information to the department of revenue, which will prepare and send out the second statement. A' generator fee will be considered paid only after a valid check or money order for the full fee and any accrued**intere~t** 

### has been delivered to the department of

revenue. 

# .' (b) (i) A generator**fe~** 

### .il1 be owed for each calendar year that

a person utilizes or operates one or more identified sites. Generator fee statements will be issued by May 31 

### each year for fees owed for the preceding calendar,year. The due date for payment of generator fees is June 30. 

### This due date will be changed for the following

r.easons: (Al As provided in subsection (5) 

### (d) of this section, for e,:lch person who sQbmits a request for waiver of fee; or (S) In the event that generator fee statements are not issued by May 31 

### of a given year, or 'for fee statements issued pursuant to (b) (ii) of this subsection, the due date will be thirty days after those generator fee statements are issued for that year. Any person who still owes a**~enerator** 

### fee after the applicable due date may be subject to collection'and enforcement**action~.** 

### (ii) (A) If a generator submits his annual report (pursuant to WAC 173-303-220) 

### to the department and his report is late, then his generator fee statement may be issUed after Hay 31. (E) 

### The department may discover that a person is a generator, but**th~t** 

### he has not been complying with the applicable requirements of**cbapt~r** ,173-303 WAC 

### and, has not been assessed a generator fee under**t~is** 

### chapter 173-305 WAC. 

### If the department determines this to be the
case, then such person may be assessed a generator fee that is the total of the fees owed fOT each year, after December 31, 1982, 

### in r!hiCh,he gene.rated hazardous t,;aste but did not pay a fee. (cl For generator feES covering hazardous waste generation in calendar year 1983, 

### the fees assessed shall.be one-half of the full fees set forth in WAC 173-305-040. 

### For every year thereafter, full generator fees will be assessed. (d) The statement of generator fee provided by the department of

revenue will be a form including, but not limited to, the following information: (i) The name and address of the person responsible for paying the 

### fee; (ii) The**amo~nt** 

### of the generator fee assessed; (iii) The number and class or classes of identified sites for**~hich** 

### a fee is owed and the fee owed tor each identified site (if more**tha~** 

### one); (iv) Acopy of the fee schedule for generators (from WAC 173-305­ 040) ; 

# • (v) A statement of the due date for payment of the fee and the interest and penalties that could be levied for nonpayment; an1

[ 7OT5-1190:3

(vi) The name, address, and telephone number of a department contact person for responding to questions about the fee.

. (5) Exemption from and reduction of fees. This subsection 

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describes who may be exempted from a fee, whose fees may be reduced, ar.d ho. exemptions or reductions will be granted or denied. 

## T0 initiate a request for exemption or reduction, the person subject to a fee' who wishes to make such a request must complete, sign, date, and subffiit to the department the ,form titled Request for Waiver of Fee (available from the department). (a) The department**~ill'** grant an exemption from the generator fee
to any ?erson for allY site for which he has been assessed a fee but which is not an identified site. Before granting an exemption the department may request any information reasonably necessary to determine whether the**exe~ption** should be qranted including, but not limited to, information on a person's waste streams, types, and quantities. Upon request by the department, a. person must provide such information within thirty days of the department's request. The, department may exten1 this time limit if it**believ~s** there is ,a rea­ 'sonable basis, for doing so. Failure to submit info'rmation on time may result in denial of the person's request for exemption, or in penalties for late**pay~ent** of his**f~e.** . " '**(~)** The department will reduce the generator fee for any person who can demonstrate to the department that:

, (i) The annual gross income apportioned to his identified sites is incorrect based on the share of each identified site's annual gross il1-;;ome; or (ii) The fee assessed for his hazardous wastes is too high based

on the critetia described in subsection (3) of this section; or (iii) The person generates hazardous waste only once a year, or less frequently, as, described in WAC 173-305-040(1) (b). Before granting a reduciion, the department may request any**inform~ticn** reasonably necessary to determine whether or how much reduction is appropriate including, but not limited to: the share ,of each identified site's annual gross incoma; or, for**adjust~entbased~** on the criteria, information on hazardous vaste types, quantities, and generation rates. Upon request by the department, a person must pro­ 

# C, vide such information w'ithin thirty days' of the depart.ment's request. " The department may extend this time limit if it believes there is a' reasonable basis'for doing so. Failure to submit information on time
may**res~lt** in denial of the person's request for reduction, or in pen­ alties for late payment of his fee. (c) A Request for waiver of fee must be submitted to the department by June 30 of the year' in which a fee was assessed for the preceding calendar**yea~.** Failure to submit a request on time may result in collection and enforcement proceedings for failure to payor late**p~yment** of a fee. (d) (i) Upon receiving a completed, signEd, and dated request for waiver of fee from a person, the deFartment of ecology will**temporar~** i1y waive the person's fee and will notify**~he** department of revenue to delay collection or ,enforcement proceedings until the person's request has been proc'essed. Exc,eFt 'as prOVided in (e) of this subsection, no person who submits a**ti~ely** request for waiver of fee shall be SUbject to any collection or enforcement actions while the department of e-;;ology is making a final decision on that person's request. The depart5ent of ecology shall notify the person**an~** the department of revenue regarding a final decision on exemption, reduction, and/cr

new due date (if any). (ii) 'Any person who is ultimately exempted from paymeht of the generator fee will not be subject to any collection or**enforce~ent** actions. (iii) If a person's generator fee is ultimately reduced but still owing, the final due date for Fayment of the fee will be either June 30 of the calendar year in which the fee was assessed, or thirty days after the**deoartment~s** final decision, whichever is later. (e) If the department'determines that a person has knowingly submitted false information regarding a request for waiver of fee, then
any temporary waiver or payment deadline extension granted to such

( 8 

### 1 

# c

### OTS-1100:3**pe~son** 

### will be deeoed ineffective. The**depa~tment** 

### may take**enfo~ce­** 

# • ment**actio~s** 

### against such**pe~son** 

### if his fee is still owed**afte~** 

### June 30, regardless of**~ny** 

### temporary waiver or deadline extension**th~tthe** 

### department may initially have granted.



# •

• WAC 173-305-040 SCHEDULE OF GENERATOR FEES. This section sets forth the amount of the generator fee to be assessed. Subsection (1) of this section, describes the fees for spe=ific businesses**b~sed** 

### on the criteria established in wAC 173

-305-'03 0(3) and annual gross income categories. Subsection (2) of this section, describes the fees for nonspecific businesses based on annual gross income categories. (1) Schedule of generator fees for specific businesses. (a) Matrix. The matrix at the end of this subsection sets the
amount of the fees for generators in particular risk classes and annual gross income**rang~s.** 

### Based on the annual gross income and the apportionment of income among identified sites, and on the information obtained in hazardous waste annual reports, persons will be assessed generator fees from the matrix. By finding the .risk class in the left column and reading over to the apportioned annual gross income, the department will determine the fee for each identified site. A person owning or controlling more than one identified site will be assessed for the sum of the fees for all of his identified sites.

Specific Business Generator Fee Matrix

A

pportioned Annual Gross Income1

$ 

### 1,000,000.01 Risk $1,000,000.00 to More than Class2 

### and less $10,000,000.00 $10,000,000.00

G1**~15.00** 

### $100.00 51,000.00 :;2 t40.00 $300.00 $3,000.00**~3 ~65.00**  

### $500.00 $5,000.00 G4 

### 590.00**~600.00** 

### $6,000.00**~5** 

### $115.00 $675.00 $6,750.00
G6 

### $140.00 $725.00 tf;7,

### 250.00 G7 $150.00 $750.00 $7,500.00

FOr procedures for apportio,ning annual gross income, see WAC 173­ 305-030(2)•
2 

### For procedures for determining .risk class, see WAC 173-305-030(3).

(b) Once a year generator fee reduction. Any person whose annual hazardous waste quantity does not exceed either 2.0 tons of dangerous

..aste (!)W)

, or 0.5 tons of extremely hazardous waste (EHV1), 

### and who generates hazardous waste only once a year at an identified site will, for that identified site, owe only one-half of the full generator fee that would have been**ass~sse~ so~ely**  

### on the basis of waste type and quantity. A person generates hazaroous waste only once a year if either: All of the person's hazardous .astes are generated during one month or less of a-caiendar**y~ari** 

### or, in the case of a person who is usually a small quantity generator (as described in chapter 173-303 WAC), the person's hazardous wastes exceed the small**quant~ty** 

### generator exclusion only.once during a**~alendar** 

### year•. To the extent practical, the department will try to make the above determinations when calculating a persor;'s generator fee prior to assessment. Any person assessed a generator fee which does**~ot** 

### include the above reduction and who believes that such reduction is applicable, may complete and submit the Reguest for Waiver'of Fee form as described in WAC 173-305­ 030(5) •

[ 9 ]OTS-1180:3

(2) Schedule of gene['ator fees fo[' nonspecific businesses. (a) SIC list. A list of SIC numbe['s appea['s at the end of this subsection. Any person whose business 3.ctivity has an SIC number.**~ppea['ing** on this list will be assessed 

# a gene['ator fee if the depa['t­ 

# o

n'ent has concluded, acco['ding to HAC 173-305-030(1) (br(ii), that his nonspecific business utilizes 0[' operates an identified site. The
amount of the fee is established in (b) of this subsection. P['ocer1u['es fo[' appo['tioning annual gross income for nonspecific businesses

are described in**r!~C** 173-305-030(2) (b).

. SIC List

1000 2865 3412 3662 4600 1081 2869 3423 3670 4610 1099 2870 3429 3674 4613 1721 2873 3433 3676 4811 2400 2874 3441 3679 4910 2411 287') 3451 369·1 4911 2421 2879 3452

. 3694 4922 2430 2891 3462 3700 4953 2434 2893 3469 3710 4959 2435 2899 3470 3111 5013 2436 2900 3471 3713 5039 2490 2911 3479 3714 5063 2491 2951 3490 3715 5084 2500 2992 3496 3720 5085 2510 2999 3498 3721 5098 2511 .3000 3499

. 3724 51QO 2512 3024 3500 3728 5160 2531 3069 3530 3731 5161 2599 3079 3531 3732 5171 2600 3111 3533 3736 5172 2611 3170 3536 3749 5191 2621 3200 1540 3764 

### ')4.10 2631 3211 3541 3769 5,211 " 2640 3293 3542 3811 5231 2641 3295 3544 3823 5261 2643 3296 3549 3825 5541 

# c

2651 3300 3551 3829 5931 2653 3312 3552 3841 59!?3 2654 3313 3555 .3842 7212 2711 3315 3559 3A61 7216 2800 3325 3573

, 3911**'7-3~9** '" /' 2812 3331 3579' 3993·

. 73';'9 2813 3334 3582 3999 7391 3816 3339 3589 4011

. 7399 2819 3341 3599 4200 7500 2821 3353 3600

.4210 7530 2831 3355 3610 4214 7539 2334 3356 3612 4226 7542 2841 3361 3622 4266 7692 2842 3398 3624 4400 7694 2843 3399 3639 4411 7699 2850 3400 3646 4463 8071 2351 3411

.3661. 4469 8911 9511 9621 9641

(b) Schedule. The gene['ato[' fees for nonspecific businesses are: (i) $150.00 fo[' each pe['son 'with an appo['tioned annual gross income 

### Dot in excess of one million dollars; (ii) $750.00 f 0[' each pe['son with an appo['tioned annual gross income in excess of one million dolla['s but not exceeding ten million dollars and (i i) 57,500.00 fo[' each person with an apportioned annual g['oss income n**ex~ess** of ten milliOn dollars.

[ 10 ] 

# cOTS-1180:1 

# •

• WAC 173-305-050 COORDIHAIION WITH THE DEPARTriENT OF REV.ENUE. 

### The**depart~ents** 

### of ecology and revenue will freqaently be transferring information and working together in the collection of generator fees. This section briefly describes some of the key areas in which the two agencies will**coorni~ate.** 

### For the sake of clarity, they will be referred to in this section as Ecology and Revenue. (1) 

### The primary responsibilities of Ecology are to set fees, Jetermine which persons will be assessed, and establish procedures for adjusting asseS3ments. (2) The primary responsibility of Revenue is to collect generator fees (but not facility fees)•

. (3) 

### Figures on annual gross income for businesses will be**o~tained** 

### from Revenue. Ecology will abide by whatever rules Revenue. may have regarding confidentiality of this**i~formation.** (q) 

### Ecology will notify Revenue promptly of any changes to generator fees for individuals or groups. Revenue will inform Ecology of
current amounts collected and placed in the hazardous waste control and elimination account, and of any generator fees that are overdue. (5) Ecology will calculate any penalties or interest owed on overdue generator fees, will perform any adjustments to the generator fee owed by any individual, and will provide these figures to Revenue for use in their collection proceedings.**~~U]~!lQl!**
WAC 173-305-060 

### FACILITY FEES. This section describes the methods by which**th~ de~artment**  

### will: Select persons subject to a fee for o,perating a transfer, treatment, storage, or disposal (TSD) f3.cit"it-y'· (subsection (1) 

### of this section); determine the size of each facility fee based on the types of wastes, TSD activities, waste quantities, risks, etc. (subsection'(2) of this section); and, assess the fees for each facility (subsection (3) 

### of this section). The actual schedule of facility .fees**~ppears** 

### in WAC 173-305-070. 

### Persons who operate a combined site (as defined in WAC 173-305-020) 

### may be subject to two fees, however there is a**maximu~** 

### assessment not to be exceeded for each combined site operated by a person. The procedures for· assuring this maximum is not exceeded are described in WAC 173-305-080. 

### For the purFoses of WAC 173-305-060 

### through 173-305-080, 

### the term "operate" means own or control; the term "manage" means, in reference to hazardous waste, transfer, treat, store, or dispose (TSD); and recycling shall be cohsidered a form of**~reatment.** (1) 

### Selection o£ facilities. Afacility fee will be assessed to any person who operates a facility which is subject to a permit administered pursuant to chapter 173-303 WAC. 

### Any person who operates more than one facility subject to a fee**shal~** 

### be responsible for paying all fees assessed to his**f~cilities.** 

### (2) Criteria for facility fee amount. This subsection describes the specific risk classes for facilities and the general parameters for fee**a~ounts.** 

### .The specific facility fee amounts are established in WAC 173-305-070 

### and are related to the risk classes and general fee 01rameters set forth in this subsection.

C 

### (a) Facility fee parameters. Except as provided in WAC 173-305­ 090, the 

### facility fee 

### assessed for the management of hazardous waste during a calendar year will**~ot** 

### exceed $7,500.00 for 

### a facility. (b) Facility risk**ciass~** 

### Seven: facility risk 'classes are established.**Th~** 

### risk classes shall be identified as Fl, F2, F3, F4,**~5,** 

### flS, and F7, andare graduated with F1 

### re**p~e** 

### senting the lowest risk and F7 representing the highest risk. The classes depend on the type(s) of hazardous waste (extremely**h~zardo~~** 

### waste (EHW) or dangerous waste 

# • 1 1OTS-1190:3

(I)W» and qu:wtities managed at a facility, and the type(s) of man3.geIDent at the facility. The facility risk classes are defineJ 3.S follows: (i) F1--stor3.ge or transfer of less than 140.0 tons of 

### DW, or 

# o

less than 14.0 tons of 

### EHW in a calendar year; (ii) F2--storage or transfer of 140.0 tons or more but less than 340.0**ton~** of 

### DW, or 14.0 tons or more but less than 34.0 tons of 

### EHW in a calendar year; (iii) F3--stora'le or transfer of 340.0 tons or- more but less thfln**~90.0** tens of**D~,** or 34.0 tons or more but less than 58.0 tons of**~HW** i in a calendar year; or, treatment or incineration of less than 15.0
tans of 

### DW, or less than 1.5 tons of 

### EHW in a calendar year; (iv) F4--storage or transfer of 580.0 tons or more of DW, or 58.0
tons or more of 

### EHW in a calendar year; or, treatment or**i~ciner~tion** of 15.0 tons or more but less than 30.0 tons of 

### OW, or 1.S ·tons oI:'

more but less than 3.0 tons of 

### EHW in a calendar year; (v) FS--treatment or incineration of 30.0 tons or more hut less than 260.0 tons of 

### OW, or 3.0 tons or more but less than 26.0 tons of


## ::mw in a calendar year; (vi) F6--treatment or incineration of 260.0 tons or more of 0W,

or 26.0 tons or more of 

### ERW in a calendar"year; ?r, disposal of less than 10.0 tons of 

### OW in a calendar year;' (vii) F7--disposal of 10.0 tons or**mor~** of 

### OW in calendar**year~** (c) Assigning facility risk class. The department will assign the highest applicable riSK class to a facility. For example, if 

### a facility stores SO tons**~f** 

### DW during a calendar year (risk class F1) and**t~eats** 2 tons of 

### EHW during the same calendar year (risk class 

### F4), then the facility will be assigned the facility risk class 

### P4. In addition, the risk class assignable to a storage or treatment facility will be increased to the next highest risk class if fifty percent or more of thE facility's**ha~ardous wa~tes**  are managed in
waste piles or surface impoundments. However, no risk class higher than F7 will ever be assigned. For example, if during a calendar**y~ar** a facility stores 400 tons of 

### DW in tanks (risk class F3) and**trea~s~** this waste in a surface impoundment (risk class F6), then the higher risk class, F6, will be increased by one class. Thus, the facility risk class assigned by the department to the facility would be 

### F7. 

# c

(d) Special provision for permit by rule facilities. A facility which is operating under a permit by rule pursuant to WAC 173-303-802 will be assigned a facility risk class**a~** described in (c) of this subsection. However, the fee assessed to a permit by rule facility will be only' ten percent of the full fee specified in WAC' 173-305-070 for the risk class**~ssigned~o** the**per~it** by rule facility. For example, if a permit by rule facility**~reats** 20 tons of 

### EHW in tanks during a calendar year,**t~e** assigned facility risk. class would be FS. However, the fee assessed to this facility would be $650.00 (10 percent of $6,SOO.00, the full fee that would otherwise be assessed to a risk class FS facility). This provision is only applicable to those facilities**~hich** manage hazardous wastes' solely under a permit by

ruIe. (3) Assessment of facility fees. This supsection describes the**procedu~es** f0r assessing facility fees. (a) Facility fees will be**a~sessed,** for each facility subject to

a fee, to the person**~ho o~erafes**  the facility. The department will depend on the information submitted in notifications, permit applications, and annual reports to determine the per-son responsible for a facility fee. 

### A facility fee will be considered paid only after a valid check or money order for the full ·fee and any accrued interest and/or penalties has been delivered to the jepartmect of revenue. (h) (i)' A facilii:.y fee will be owed for each calendar year during which hazardous waste is managed at the facility. The department will provide a statement of facility fee to each person operatiug a facility by August 1, 1984, for facilitie's ma·naging hazardous waste in calendar year 1983, and by April 1S of each ye3r thereafter. The dates :acility fees are due are September 1; 1984, for facilities managing hazardous waste in calendar year 1983, and May 15 each year thereafter for facilities managing hazardous waste in the preceding calendar

12 

### 1

### OT5-1190:3 

# • year. These that are not statements due date in issues the facility fee due**d~tes** 

### will be changed for**f~cility** 

### fee statements issued by the applicable deadlines, or for facility fee issued pursuant to (b) (ii) of this subsection. 'l'he .final these cases will be thirty days after the department

facility fee statements. Any person who still owes a after "the applicablE due date may be subject to collect£on and enforcement actions. (ii) (A) If a pErson submits a facility annu:ll report (pursuant to I\AC 173-303-390) to the department and his report is late, then the**departm~nt** 

### may issue his facility fee statement after the applicable oeadline. (Bl The department may discover that a person operates a facility, but that he has not been complying with the applicable regu1rernents of chapter 173-303 WAC and has not been assesse1 a facility fee under chapter 173-305 WAC. If the department determines this to ce the caSE, then such person may be assessed a facility fee that is the total of the fees owed for each year, after December 31, 1982, in which his facility managed hazardous waste but for which he did not
pay a fee. (c) The statement of facility fee provided by the department will be a form including, but not limited to, the following information: (i) The name and address of the assessed facility; (ii) The amount of the faciIit

### Y fee assessed; (iii) The facility class baSed on the criteria described in subsection (2) of this section; (iv) A 

### copy of the fee schedule for all facilities as shown in

W

hC 

### 173-305-070; (v) For facilities also subject to a generator fee, the calculations made, pursuant to WAC 173-305-080, to assure that"the maximum combined fee is not exceeded; (vi) A statement of the due interest and penalties that could 

# • (vii) The name, address,
contact person for responding to

WAC classes 060(2).

(1) (2) (3) (4) (5) (6) 

### (7) 173-305-070 SCHEDULE OFdate for**pay~ent** 

### of the fee and the be levied for nonpayment; and and telephone number of a departm.ent questions about the fee.

FACILITY FEES. The facility risk USEd here refer to the criteria established in WAC 173-305­ The fees are:

$7':-0.00 for risk classF1 faC1lities; $1,500.00 for $4,000.00 for $5,000.00 for :SE,5CO.00 for $7,250.01 for $7,500.00 for risk class F2 risk class F3 risk class F4 risk class F5 risk class F6 risk class F7 facilities; facilities; facilities; facilities; facilities; and facilities.

WAC 173-305-080 A**SS~ SS~lENTS**  FOR 

### COMBINED 5ITES. (1) Maximum fee.**~ny** 

### person who operates a hazardous**~aste** 

### transfer treatment, storage or disposa1 

### (TSD) faeility which is also an i1entified site will be subject to both the facility fee and the genecator fee. At no time,**hc~ever,** 

### will the sum of both fees exceed $7,500.00 for a combinei site in one year. Any person who operates more than one eom­ 

# •**bi~ed** 

### site will be responsible for the sum of the fees assessed to each comtined site. The maximum fee**(~7,500.00)** 

### applies only to each

[ 13 IOTS-11B0:3**co~bined** site, and does not apFly to the sum of the fees assessed to multiple combined sites operated by one person. (2) Assessment. A.t the time that the department is:;alcul=itirig the fee for a**co~biced** site, it**~ill** determine the amount of the generator fee and the amount of the facility fee to be assessed. If the

sum of the two**f~es** exceeds**$7~500.00** for the combined site, then the departoent**~ill** recalculate the fees and provide the calculations with either the**gener~tor** or facility fee statement. When.required to recalculate the fees, the department will subtract either the generator or facility fee from 57,500.00, and the difference will be the facility or generator fee. For E!xample, if the department deter.mines that the generator fee for' a particular combined site is**$5,000~OO,** and that .the facility fee is $5,000.00, then the de,partment will recalculate the generator or facility fee because the sum**c~** the two fees ($10,000.')0) exceeds 57,SOD.DO. The recalculation would be 

### «7,500.00

- $5,OOO.DO 

## = $2,500.00, thus the generator;or facility fee assessed in the statement for the combined site would be 12,500.00. (3)· Adjustments; supplemental, fees. If at any time there is a redaction in the generator fee for a combined site (dua to the**depar~~** mentIs granting of an exemption, reduction, or reapportionment**u~der** WAC 173-305-030(C) or (2) (b) (ii) or (iii) and the.facility fee for the combined site has been recalculated in**accord~nce** with subsection (2) of this section prior to the generator fee redaction, then the department will adjust the facility fee to reflect the reduced generator. fee and, if necessary, issue a supplemental facility fee statement. If a supplemental facility fee statement is issued, the due date for the supplemental fee will be thirty days after the ,supplemerital statement is issued, whichever is later. An example**~~** when a supplemental facility fee would he issued is as follows. The**depar~~** ment determines that a particular combined site owes a generator fee of**~6,OOO.OO** and a facility fee of $6,500.00.**Ho~ever,** because of the limit for combined sites, the department issues a facility fee statement which assesses**~1,500.00 ($7~500.00**  $6,000.00 $1,500.00). The person who operates .the combined site pays the $1,500.00 facil'ity" fee,' but he requests reapportionment of his annual gross income to reduce his generator fee. The department Ultimately grants his request and his new generator fee is $600.00, which he then pays. The
person who operates the combined site is now liable for payment of the full $6,500.00 facility fee, because his combined fees do not exceed '£7,500.00

.(1;600.00 + $6,500.00 = $7,100.00). Therefore, the depart­

.ment issues a supplemental facility fee statement for**~5,000.00**

($6,500.00 $1,500.00 (already paid) = $5,000.00 (unpaid balance) which the person \l'ho operates' the combined site then pa**ys~** I**[~~_~~~TIQ~**
WAC 173-305-090**ADJUST~ENT** OF FSES AND LIMITS. The department**~ill** adjust, 

### by rule amen1ment, the fee schedules of WAC 173-305-040 and 173-305-070, and the maximum fee limits of WAC 173-305-030(3), 173-305-060(2), and 173-305-080(1) by increasing or decreasing the
amounts set forth therein by five percent on each occasion when the**c~nsumer** price index of the United States department of labor increases or decreaSES by a five percent increment from the index figure as it existed on January 1, 1983. .... 

# --



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c'

'i

[ 14

, 

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!