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[' 70.105A HCw (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 i do 

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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in this 

WAC 

sectiori 

173-305-020 

shall, 

DEfINITIDSS. 

for the purposes 

A~y

of 

t~rms

this 

ndt 

chapter, 

specifically 

have th~

defined 

same o

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 va lue 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) "Da ngero us wast e" sha 11 ha ve the same def init ion 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 t he depart ment 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 si ng Ie iden tified si te 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 

sub sec t ion, a nd 0 n 11 i: h a za !:" do us w. a s t e is gen erated' the reduri ng a 

calendar year; . 

( 12) "Person" me.3.DS .an in d·iv idual, trust, fir m, join t 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" mean s st andat d ind ustria 1 classifica tion and 'refe rs 

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 

secti on); and provide for exem ption from or r-eduction of a fee (subsection (5) of this section). 

(1) Selection of businesses and generators. This subsection 

d'escr ibes how the department will select those indi vid.ua Is 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; • 

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(viii) Cutting, milling, producing, preparing, orse lling lumbe.r " 

or	 wood 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; 

(xv i) Fabrica ting, 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 communica ti cn; 

(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 

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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 o 

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 base s : 

(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, Dangerou s wa ste rej ula ti ons er an d 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 o 

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. 

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(ii) Any person who is sub ject 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)
 

AG I (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 

AG I (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 

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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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Thed~rartment'will r~view a g~nerator's, reiuestfor reapportion­

~en t su bmit tf' d und er' subsec t ior. (5) of this section, 'and based on 

in~ormation provided by the perso~ requestih~ reapportionment, will o 

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. ' 

(ii i)' The de ra rtmen t may, on its ow n, ini tiate 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 amoun t.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
 0, 

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) Assigni ng 9 en era tor r is k class. The department will assi gn
 

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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OTS-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. 

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(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 genera tor subm its his annual repo rt (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.ra ted 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) A copy 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 

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OT5-1190:3 

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

describes 

(5) Exemption 

who may be 

from 

exempted 

and reduction 

from a fee, 

of 

whose 

fees. 

fees 

This 

may be 

subsection 

reduced, 0,

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 f or allY site for wh ich 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. Fai lure to submi t info'rma tion 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 wai ver of fee must be submi t ted 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 c ri te ria establish ed in wAC 173 - 305-'0 3 0 (3) and ann ual 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 

Apporti oned Annual Gross Income 1 

$ 1,000,000.01 

Risk $1,000,000.00 to More than 

Class 2 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 p e['son with an a ppo[' 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 ] c 
OTS-1180:1 

•
 

•
 

WAC 17 3- 305-0 50 COORDIH AII ON WITH TH E DEPART riE NT OF REV.ENU E. 

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 an y 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 calcula te any penal ties or in terest 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. A facility 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, an dare gradua ted with F 1 re p~e sen ting 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 1 
OTS-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 o I:' 

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-- tre a tment or inc iner ation of 26 0.0 ton s or more of 0 W, 

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 

ru Ie. 

(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 amoun t of the faci Iit Y fee asse ssed; 

(iii) The facility class baSed on the criteria described in subs ecti on (2) of this section; 

(iv) A copy of the fee schedule for all facilities as shown in 

WhC 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 OF 

date 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 f aC1lities; 

$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 ASS~ SS~lENTS FOR COMBINED 5 ITES. (1) Maximum 

fee. ~ny person who operates a hazardous ~aste transfer treatment, 

storage or disposa 1 (TSD) faeili ty which is also an i1en tified 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 

I 
OTS-11 B0: 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 sec tion prior to the genera tor fee red action, 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) 

wh ich t he person \l' ho opera tes' the combined si te 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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