.::.......

O'IS-1'9Q:3

Chapter 173-305 \lAC

HAZARDOUS ~ASTE FEE nEGUL~TION.

WAC 17]-305-010 PUP.POS~. This chapter iMplements the prOV1S10ns

of chapter 70.11J5ARCil (chapter 6'3, Lalls of 1983 1st ex. sess.), establishing a me~ns for funding hazardous waste control activities in this

state. The purpose of this chapter is to describe the methods by

which the department of ecology will assess certain fees, to whom the

fees will be assessed, the amount of such fees, provisions for exemption froo an~ enforcem~nt of fee assessments, coordination between the

departments of ecology and revenue, 'and procedures for adjusting fees.

WAC 173-305-015 APPLTCABILITY. (1) General. The requirements

of ~AC 173-]05-010 through 173-305-020 and 173-305-080 through 173-

]05-090 apply to all persons who generate, recycle, transfer, treat,

store, or dispose of hazardous wastes in ~bis state.

(2) Generators. ' (a) The requireme~ts of ~AC 173-305-030 through 173-305-0~0 apply

only to those persons utilizing or operating identi:ied sites.

(b) The requirements 'of WAC 173-305-030 through 173-305-050 'do

not apply to: ' . (i) Any person who is exclusively a small qua nt Lt y generator (as

described in chapter 173-303 wAClduring a calendar year;

(ii) Any person who accepts hazardpus vaste only from small quan~

titj' generators (as described in chapter 173-303 ilAC) and who then

sends sdcb hazardous waste off-site in accordance with chapter 173-303

WAC, provided that the person does not 'originate his own hazardous

waste; arid

(iii) Any hazardous waste qeneratedby a facility which is operating, for such hazardous waste, as a transfer facility under a permit

administered pursuant to chapter 173-303 WAC, if such hazardous waste

does ~ot originate at the f~cility and has not been stored at the

flcility for more than one year.

For the purposes of (b) of this subse::tior., a person or facility

originates a hazardous waste if such hazardous waste occurs as a

resalt of a physical, chemical or biological process performed by the

pe rson or at the f·lCility. hazardous waste is not originated if, v be n it leaves a site, it is the same as when it a r r i vad . (3) Facilities. The requirements of HAC 173-305-060 through

173-305-070 apply ~nly to those persons who oper~te facilities which

lre SUbject to a ~ermit ad~inistered pursuant to cha?ter 173-303 WAC.

(I:) Exclusions. The requ irements of this c hapt e r do not a pp Ly

to:

(a) r.azardous wastes which are not subject to regulations ~dopted pursuant to chapt~r 70.105 RCW;

(b) Raiioactive wastes; or

(c) Wastes generated primarily from the combustion of coal or

otr-er fossil fuels .

[ 1 1

"
=- ..-:-;. ..~~

OTS-11dO:3

'-1

ilAC 17:!-305-020 )EFItlITIO:lS. Any terms not specifically defined

in this section s h a Lf., for the purposes of this ch a p t e r , have the same meaning as given in .AC 173-303-040. The followin1 terms are defined

for the pu r pos es of this chapter:

(1) "A~nu51 1ross income" of business melns the value procegdin1 or accruing duri~g a calendar year ~y reason of the transaction of

the business or sprvi~e engaged in and includes gross proce2ds of

sales, c onpen s a t i on for the rend ition of services, gains realized f r on trading in stocks, bonds, or other evidences of indebtedness, interest, discount, r an t s , royalties, fees, commissions, dividends, and

other emoluments howev~r design~ted, all witho~t any deduction on a~count of the cost of tangible property sold, the cost of materials

used, labor costs, interest, discount, delivery costs, taxes, or any

other expense x ha t s oe ve r paid or accrued and without any deduction on account of losses;

(2) "Business activities" means activities of any person subject

to tbe generator fee 0: WAC 173-305-030 and vh o is "engaging in business" as this term is defined in chapters 82.04 and 82.16 FCW;

(3) "Combined site" means any location which is both a facility

and an identified site (as these terms are defined in -t hi s section) ;

(4) "Dangerous waste" shall have the same definition as set

forth in HCW 70.105.010(5) and shall specifically include those wastes

designated as dangerous by rules adopted pursuant to chapter 70.105

HCW;

(5) "Department" means the department of ecology;

(6) "Extremely hazardous waste" shall have the same definition as set forth in PCW 70.105.010(6) and shall specifically I nc Lude those

wastes designat~d as extremely hazardous by rules adopted pursuant to

chapter 70.105 Hew;

(?) "Facility" means all contiguous La nd , s nd structures, other

appurtenances and improvements on the land used for recycling, tra~sferrinj, treating, storing, or disposing of hazardous waste; .

(8) "Fee" means the annual hazardous waste control and elimination assessment fee imposed under HCW 70.105A.030 and the fee for

treatment, s.torage, and disposal facilities imposed .under RCIl

70. 10.5A. 040;'.

(9) "Generate"means any' act or pr.ocess "'hich produces' hazardous

waste or first causes· a hazardous ~aste to become SUbject ·to

regulation;

(10) "Hazarcious wa$te" means and Ln e Lud e s all dangerous and

extremely hazardous wastes;

(11) "Identified site" means the same or geographically contigu- ous property, which may be divided by a public Jr 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. Non-

;ontiguous properties owned by t~e same person but connected by a

right of way will be considered a single identified site if the person

controls the right of way and can prevent public access. For the purposes of this chapter, a property (or properties) will be an ilentified site only i: it meets the conditions described above in this

subsection, and o~ll i~ haza:cous waste is generated there during a

c a l e n da r year;

(12) "Person" ne s ns an individual, t r us t , firm, joint stock com- p a ny , partnership, association, s t a te , public or private or a unLc i.pa I

corporation, commission, political subdivision of a state, interstate

body, the federal government including any agency or officer thereof,

an1 "Iny Indian tribe or aut~orized tribal organization;

(13) "SIC" means standard industrial ~lassification and refers

to the four digit nurebers assigned to business activities from the

federal Office of ~anagement and Budget's "Standard Industrial Classification ~anual," revised 1983;

(14) "Ton" means t vo thousand pounds; and

(15) "~1anufacturer," "retailer," "Wholesaler," and "person

engaging in service activities" shall have the me"lnings attri~uted to

'.

.-::---j ..... -.-:.'

. :

.-~;~f$~f.~

,~ ..,' ..,

I

I

I

! . c:

I,'<~~'i i .

( 2

.:

....

.~ ••~.', • e
......

015-1180:3

s~ch terms in chaoter Q2.0Q ECW and shall include all persons taxable :or such activities under that ~hapter•

g~_g~.!l0N

IUC 173-305-030 :;ENE[lATO~ FEES. This section describes the

methods and criteria by which the department will: Determine the b~siness 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 fees (subsection (4) of this

section): and provide for exemption from or reduction ofa fee (subsect ion (5) of this section).

(1) Selecti~n of businesses and generators. This subsection

describes how the department will select those individuals and busi- nesses who will be assessed a generator fee.

(a) List of business activ ities. The legislature provided the

following list of business activities which may be assesseda generator fee:

(i) !:xploring for, extracting, beneficiating, processing, or selling metallic or non~etallic [inerals;

(ii) Exploring for, extracting, processing, or selling coal;

(iii) Producing, distributing, or selling electricity;

(iv) Industrial or nonresidential contracting or heavy

cor.struction;

(v) '?ainting or sandblasting;

(vi) Producing, processing, or selling rubber or plastics;

(vii) Producing, processing, or selling glass, cement, or concrete;

"(viii) cutting, milling,prod uc i.nq , pr e pa ri nq , or selling lumbe.r or wood products, including wooden furniture or fixtures;

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

(x) ?rinting 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) aeneficiating, processing, or sellin] primary or secondary

metals;

(xv) Fabricatir.g metal products, including metal furniture or

f i, xtutes:

(xvi) Fabricating, constructing, preparing, installing, or selling machinery or supplies:

(xvii) Fabricating, constructing,i nst aLl.Lnq , preparing, or selling electrical or electronic equipment, machinery, or supplies;

(xviii) Fab r Lcati nq , producing, preparing, or selling transportation esuip~Ent:

(xi x) Trar.s!'orting by ::ailroad, motor vehicle, or vst er vessel;

(xx ) Telephone communicaticn;

(xx i ) ')rycl~an:'ng, photofinishing, or furniture refinishing:

(x xi i ) "ransferring, treating, storing, or disposing of solid,

rlangerous, or extremely hazardous wastes; and

(xxiii) TI~pairing or servicing m~tor vehicles, railroad equip- ee nt , or water vessels.

(b) selectip.g cusinesses for assessment. The department ~ill

se~ect businesses for assessing fees as described in this subsection.

Tn general, two different mechanisms will be used to identify those

persons who will be assesseda fee. For the purposes of this chapter,

the groups selected hy these two mechanisms will be named: specific

businesses (p r o ce d ur es for selection are described in (h) (i) of this

subsection):" and nonspecific b~sinesses (procedures for selection are described in (b) (ii) of this sub sec t Lom ,

[ 3J

i:

',. ,

.;.:
OTS,-'1aO:3

( i ) Specific bus i ncsses , Any person who has notified pursuant

to chapt~r 1?~-303 W~C as 3 generator of hazardous wastes ani ~r.o

~tilizes or opprates an identified site will be assessed a generator

fee.

(ii) Nonspecific businesses. The department will develop a list

of b us i res ae s '::J'f s t anda r d industrial classification (SIC) nuabe r s , T~is list ap?ea~s in ~AC 173-305-040 and will be developed on the fol1o vi ng base s : (A) 'Ihe bu s i ne s s e s are i.nc Luded in the legislative list of subsection (') ("i) of this section; and

(9) The in~::lrr.:ation on specific businesses that have notified

and reported as ha:ardous waste generators su?ports the inclusion of

SIC numb£rs on the list.

The dep"irtment of revenue will Frovide the names and addresses of

businesses which conduct activities specified in the SIC list as requested by the dep3rtment of ecology. The department of ecology

will notify these businesses in writing that they have been identified as possible generators of hazardous waste. They will be requested to

submit to the department of ecology within thirty days either a written description of their wastes (including but not limite."! 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 requirements of ch~pter 113-303 WAC, Dangerous waste re':Julations. and with the

waste designation procedures thereof, and that I do not

believe any of my wastes tc be hazardous wastes based on my

own knowledge and or. my inquiry of those individuals responsible for performing such hazardous waste designation

proced ur e s , "

The department of ecology will use the information submitted.hy

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 q en era t e hazardous ~aste, then he will not be assessed a fee. If a person submits infor- ~ation which shows that he generates a hazardous waste, tben he will

be assessed a generator fee calculated accorjing to the procedures for

specific businesses, with the information he has submitted being usej

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 will be assessed a generator fee calculated according to

the procedures for nonspecific businesses.

{c} Identified sites. For the purposes of this chapter, no property will te an identified site unless hazardous ~aste ~s generated there during a calendar year. Ea:h identified site viII be

assessed one fee annually, the size of the fee to depend on the risk

and quantity of the hazardous wastes generated there and the apport i or.e d annual gross Lncome o f the site (see su bsec t i o ns (2) and (3) of

this section). If or.e person ut i Li z e s or operates more than one ijentified site, he vill be responsible for all iees assessed to his identified sites. To a reasonable extent, the department iill attempt to

1etermine all identified sites ovne~ or operated by the same person. Ho~£ver, the department's inability to detect all identified sites

owned or operated by the same person .ill not delay ~he issuance of

assessments, nor ~ill it form a just cause for refusal to pay an

assessed fee.

(2) Annual gross income (~GI); apportionment.

(a) Annual gross income. AGI for each person's assessed b~siness will be obtained from the d e pa r t ae n t of revenue. The AGI obtained fro~ the denartment of revenue for Dersons whose business activities

earn income without as vell as within the state vill reflect the portiQn of total AGI attributable to activities within the state. Such

attribution vill be calculated pursuant to chapters 82.04 and 82.16

RC~. A~I re?orted to the department of ecology shall be used solely

[ 4

. ...

v·
OT5-11aO:3

:or the purpose of determining fee amounts. Confidentiality of AG!

shall be ~aintained in accordan~e with department of revenue laws,

regulations, and procedures.

(h) Apportionm€ct. Except as otherwise provided in (b) (ii) and

(iii) of this sul:section, t he d e par t ne nt shall a ppo r t i on AGI for specific businesses among identified sites utilized or operated by an a sse s s ed person as described in (b) (i) of this subsection. In the ca3~ of nonspecific businesses, the person's AGI will be appo=tioned as if he had only one identified site, except as provided in subsection (5) o f this section. Wher.ever an apportioneJ AGI is calculate.d to a feaction of a cent, the figure will be rounded 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

i1entifiej sites without regard to the amount or nature of business at

the sites. This will be done by divijing the total AGI for the

assesse1 person by the number of his identified ~ites. For example:

(A) AGI reported for a person's business is 17,252,320.18. The

person utilizes four identified sites to conduct his activities.

Thus, the apportioned AGI for each identifi~d site would be

$1,813,080.05; .

(8) AGI reported for a pers0n's business is $58,112.45. His

business is conducted at two locations, ~ut only one is an identified

site. Th~refore, the apportioned AGI for his identified site would be

$5'1,112.45.

(ii) Any person who is subject to a fae may request, through the

procedure described in 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 A~I reapportioned to an identified site will be determined by multiplying his total AJI by a factor deri~ed from dividing t~e AGI con- tributed 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)

A:;I (R) = AGI x

AGI (TIS)

Where

~~r(R) The share of AGI that vill be reapp~rtioned to an identified site A~I = Total AGI attributable to the person's business in the

state AG~(IS) = The AGI contributed by the i3entified site to the total

AGI A~I(TIS) = The sam of the AGI contributed by .111 of the person's

identified sites

The following example sho~s how this reapportionment will work.

A gen€~ator's AGI for a calecdar year is ;35,254,378.12. uuring

that calendar year, he operates three identified sites at which haz- ard ou s wastes a r s generated. For this example, these s i t es will be

ijenti:ie1 as SA, 53, and SC. Site SA contributes !5,464,212.04 to

the gecerator's totl1 AGI, site 5B contributes b2,372,011.09, site SC c~r.tributes 5675,293.87, and the balance of bis AGI comes from other

properties which are not identified sites. The sum of the AGI con- t r i bu t e d by his three i d en t Lf Led sites, AGI(TIS), is 58,511,507.00.

The share of the generator's AGI that will be reapoo~tioned to site SA

is calculated as ($35,254,378.12) x (!5,46Q,212.04 f $8,511,507.00) = ~22,632,584.03. f~r site SB the reapportionment is calculated as (335,254,378.12) x (Q,372,011.09 i- ';8,511,507.00) = $9,824,790.92. r o r site SC, the r ee pp art i on ae nt is calculated as 035,254,378.12) x (3675,283.87 t S8,511,507.00) = ~2,7<J7,003.27. Thus, site SA wouU be

in the greater than $10,000,000 AGI category, and sites SB and SC

vouLd he in the' 31 ,OOO,DOO to $10,COO,000 AGI category.

[ 5 )

.>

,

"
OT5-1180:3

The department will review a generator's reiuest for reapportion-

:lent s u b n i t t o d un d e r subsectior. (5) of this section, and bas e d on

in:ormation peovideJ by the person requesting reapportionment, will

d0termine the extent and amount cf AGT to be reapportioned among his

identified sites. The department will not 1rant·reapportionment antil

all information eeasonably necessary to do so has been provided to the

nepartment. The information which a ?erson requesting reapportion~er.t

Dust provide will be specified by the 1epartment in writing to the

person after the department has received his request.

(iii) The department may, on its own, initiate the reapportionae nt of an assessed ?erson' s AGI according to t h e s ha r e of total A:;r

contributed by eacn of his identified sites. To determine his reap-

~ortionment, the de?artment will sp~cify in writing to tr.e person the

information necessary to perform such reapportionment. 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 classes for generators, provisions for

modifying risk classes in certain cases, and general parameters for

fee amounts. The specific generator fee amounts are establiShed in

WAC 173-]05-040 and are related to the risk classes and general fee

Dara~eters set forth in this subsection.

. (a) Generator fee parameters. t::xcept as provided in WAC 173-

305-080 and 173-:05-090, the generator fee assessed for an identified

site during a calendar year. will not exceed:

(i) $150.00 for each identified site ·witli an apportioned annual

gross income not in excess of one million dollars;

(ii) ~750.00 for each identified site with an appoetioned annual

gross income in ex=ess of one million dollars but not exceeding ten

million dollars; and·

(iii) S7,500.00 for each ider.tified site with an apportioned

3nnual gross income in excess of ten million dollars.

(b) Generator risk class. Seven generator r i sk classes a r e

established. The risk classes shall be identified as G1, G2, G3, 'G4,'

G5, G6, and G7, and are graduated with G1 representing the lowest risk

and G7 representing the highest risk. The classes depend on the

type(s) of hazardous waste (extremely hazardous waste (ERW) or dangerous waste (DW» and quantities generated at an identified sit~. The

generator risk classes are defined as follows:

(i) G1--less nan 1.0 ton of ow in a calendar year;

(ii) G2--less than 0.1 ton of ERR, or 1.0 ton or more but less

than 2.0 tons of ow in a calendar year;

(iii) G3--0.1 ton or e o're but less' than 0.2 ton of EHW, or 2.0

tons or more but less than 3.5 tons of O~ in a calendar y~ar;

(iv) G4--0.2 ton or reore but less than 0.35 ton of EP.W, or 3.5

tons or IDQre but l~ss than 5.5 tens of OW in a calendar year;

(v) G5--0.35 ton or more but lESS than 0.55 ton of EHW, or 5.5

tons or more but l~ss than 23.5 tons of OW in a calendar year;

(vi) G6--0.55 tali VL more but less than 2.35 tons of EHW, or

23.5 tons or reore of ow in a calendar year; and

(vii) G7--2.35 tons or mace of ERR in a c a Le a d a r year.

(c) Assigning generator risk class. The departreent will assi1n

the highest applicable generator risk class to an ijentified site.

:oc example, if a person q e n e r a t e s in a calendar year 15::> pou nds 0:

:::HI (:isk class G2) a n d 20 tons of OW (risk class G51, his identifid

site v i L], be assigned the genenter risk c La s s G5. The de?artment

may, on 'i case-by-case basis, determine that an Ld en t i f Le d site poses

a jreater risk than is reElected by the types and annual quantities of

hazardous .aste generated at the site. The department may make such a

determination after considering the niture of the wastes generated,

the proximity of the identified site to popUlation cente:~, potential

for release of the hazardous waste to the aie, land, or sueface or

ground watee, and the safe~y of the generating and handling practices

'it the ide~tified site. If the department reakes such a determir.ation,

then it will assi1~ a risk class that is one level higher than the

risk class that would be assigned solely on the basis of waste types

and qu an t i.t i.e s generated at the identified· site. ~owever, no risk

[ 6 1
..

'-.. '-)

.-"

.-... ,.

OTS-1190:3

~l~ss higher th~n G7 will ever be assigned. For example, an identified site might generate 1.2 tons of 3HW, and thus have a gener~tor

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 ma jo r city. Upon reassigning a generator risk class to an identifiej

site, the department will noti:y th~ Ferson who utilize3 o~ operates t~e site of his site's new risk class. Such notification will be in ~.iting and will be included as part of the generator fee statement.

(4) Assessment of generator fees. This subsection des~ri~es the

procedures for assessing generatcr fees.

(a) t;enerator fees ...ill be a s sessed by the issuance of g<;!n<;!rator

fee statements to persons whose tusinesses are selected for assessment

pursuant to subsection (1) of this section. The depart~ent of ecology ~ill 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, how much was paid, who is late and, upon notice from the department of ecology, who has been exempted or whose fee has been ~educed.

I: a second generator fee 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 ann 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 interest has been delivered to the department of

revenue. (b) (i) A generator fe~ .ill be owed for each calendar year that a person utilizes or operates one or more identified sites. Generator

fee statements will' be issued by ~ay 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 reasons: (A) As provided in subsection (5) (d) of this section, for each

person vho submits 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 state~ents issued pursuant to

(b) (ii) of this subsection, the due date will be t!lirty days after

those generator fee statements are issued for that year.

Any person who still owes a generator fee after the applicable

due date may be ~ubject to collection and enforcement ~ctions.

(i.L) (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 ~e issued after Kay 31.

(E) The department may discover that a person is a generator, but t!l~t he has not heen complying with the applic~ble requirements 0=

chapter 173-303 WAC and has not been assessed a geneLator fee under

this chapter 173-305,WAC. If t!le department deteLmines this to be the

case, then such person may he assessed a generatoL fee that is the

total of the fees Oiled for each year, after DecembeL 31, 19'32, in v hi.c h he generated hazardous ".. aste but did not pay a fee.

(c) For generator :e€s covering hazardous ~~ste ~eneration in

calendar year 1983, the fees assessed shall be one-half of the :ull

t ee s set f or t h in IBC 173-305-040. l'or every y s a r t be r ea f t er , full

generatoL fees will be assessed.

(d) The statement of generator fee provided by the department of revenue will be a form inclu1ing, but not limited to, the following

infoLmation:

(i) The na ae and address of the person responsible f or paying the

fee;

(ii) The amoant of the generator fee a~sessed;

(iii) The nu~ber and class or classes of identified sites :or

v h i.ch a fee is owed a nd the fee Oiled for each identified site (if more

t har. one)

(iv) A' copy of the fee schedule for gener~t::>Ls (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 nonpayrner.t; an1

[ 7
s u athen

such

-----------_ .._--'--,-

OT5-1190:3

(vi) The name, address, a nd telephone n ua be r of a de par t aen t con- tact pe~son for ~c3p0nding to 1uestions about the fee.

(5) Exemption from a r.d reduction of fees. This subsection desc~ires who ~ay be exerr.pt~d from a fee, whose fees may be reduced,

and ho~ e~e~ptions or reductio~s will be granted o~ deGied. Try initiate a re1uest for exem~tion or reduction, the person s~bject to a fee ~ho wishes to make such a request nust complete, sign, d~te, and sub- ~it to the depa~tm2nt the form titled 3equest fot ~aiver of Fee

(e va Ll.ab Le from the de pa r t ne nt j ,

'(a) The department will q r a nt an exemption from the :;enen.tor fee

to any ?erson fo~ any site ~or which he bas been assessed a fee but w~ich is not an i1entified site. =e:ore grantin3 an exemption the depart~ent may request ~ny in~ormation reasonably n€cessa~y to determine whether the exew~tion should be granted including, but not li~­

ited to, information on a person's waste streams, types, an d

quantities. Upon request by the department, a person must provide

such information within thi~ty days of the department's request. Th~

department ~ay extenl this time limit if it believes there is a rea- sonable tasis for 10ing so. Failure to submit information on time may

result in denial of the person's re que s t for exemption, or in penalties fo::- late payment of his fee. (~) The departmcnt will reluce the generator fee for any person

.ho can demonstrate to the department that:

(i) The annual gross income apportioned to his id€ntifi~d sites

is incorrect based on the share of each identified site's annual gross i:l~ome; or

(ii) The fee assessed for his hazardous wastes is too high based

on the criteria de sc r i.bed in subsection (3) of this section; or (iii) The person generates hazardous waste pnly once a year, or less freguently, as described in WAC 173-305-040(1) (b).

Before granting a reduction, t~e department ::lay request any inform~ticn reasonably necessary to determine whetr.er or how ~uch

reduction is appropriate including, ~ut not limited to: the share ,of

each identified site's annual gross incom~; or, for adjust~ent based,

on the c rLt e ria , information on haz a r dou s waste types, quantities, and

generation rates. Upon request by the department, a person must provide such inforMation within thirty days of the depart~ent's request.

The department lDay extend this time limit if it uelieves there is 3-

r~asonable casis for doing so. Failure to submit infor~ation on time

may result in denial of the person's request for reduction, or in penalties for late payment of his fee.

(c) ,\ Request for waiver of fee must be submitted to the depart-

~ent by June 30 of the year in which a fee was assessed for the preceding calendar year. Failure to subwit a request on time may result

in collection and enforce~ent proceedings for failure to payor late

payment of a fee.

(d) (L) upon receiving '1 completed, s Lqns d , and dated request for

waiver of fee from a person, the de pa r t ae n t of ecology will temporarily waive the person's fee and will notify the department of revenue

to delay collection or enforcem~nt proceedings until the person's r e oue s t has been n r oce s s e d . :;xcet:t as o ro vi de d in (e) of this su bs ec -

ti~n, no person w~o submits a tiT~ly re~uest for waiver of fee sr.all

be subject to any collection or enforcement actions Mhile the department of ecology is ~aking a final decision on that person's ::-equ~st.

7'he d e pa r t ce nt of e c o Loq y shall notify tr.~ pe r sor an" the dep ar t ne nt

of revenue ze qa r di nq a fir.al decision on exemption, r e duc t Lon , a ndz cr new due date (if a nyj •

(ii) ~ny person who is ulti~ately exempted ~ro= ?ayreent of the

1enerator 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 f i.n a L due date for pa yee nt of the fee will be '?ither June

30 of the calendar year in ~hich tr.e fee was assessed, or thirty days afte~ the deoartme~t's final decision, whichever is later.

(e) If the de pe r t nen t det.ermines that a person has knowingly ~itted fals~ infor~ation regaruing a request for waiver of ree,

ar.y temporary waiver or pay~€nt deadline extension granted to

[ 8 1

.~",",

<·2:~~;'
OTS-11RO:3

pe~son will be deeced ineffective. The department may take enforce- ~ent ~ctions against such person if h~s fee is still o~ed after June

30, regardless of ~ny teopora~y w~iver or deadline extension that the

department oay initially have granted.

WAC 173-305-0~0 SCHEDULE OF GEN~RATOR FEES. This section sets

f or t h the amount of the generator fee to be assessed. Subsection (1)

of this section, ~escribes the fees for spe:ific businesses b~sed on the criteria established in Ii AC 173-305-030 (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) scbe dul,e of generator fees for specific businesses.

(a) 'latrix. The matrix at the end of this subsection sets the

amount of the fees for generators in particular risk classes and

annual gross income ranges. Based on the annual gross income and the

apportionment of income among identified sites, ~nd 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 colu~n and reading over to the apportioned annual gross income, the

department will determine the fee for each identified site. A person

owning or controlling ~ore than one identified site will be assessed

for the sum of the fees for all of his identified sites.

Specific Business Generator Fee ~atrix

Apportionen Annual Gross Income l

Risk

Class 2

G1

:;2

::>3

G4

,5

:;6

:;7

S1,000,000.00

and less

Ci15.00

t40.00

~65.00

390.00

$115.00

$140.00

S1:0.00

S 1, 000 , 000. 0 1

to

li10,000,000.00

$100.00

$300.00

~500.00

t600.00

!675.00

$125.00

5750.00

More than

S10,000,000.00

31,000.00

B, 000.00

S5,000.00

$6,000.00

.36,750.00

~7 ,250.00

$7,500.00

;.

For procedures for apportioning annual gross income, see WAC 173-

305-030 (2) • 2 For procedures for determining risk class, see WhC 173--305-030 (3).

(1::) Once a year generator fee reduction. Any ?erson whose annual

hazardous waste quantity does not exceed either 2.0 tons of dangerous ..aste (')W) or 0.5 tons 0: extremely hazardous ..aste (::H,l), and who

generates hazardous waste only once a year at an identified site will,

f o r that. identified site, owe only one-half of the full generator fee

t.hat ~ould have been assessed so~ely on t~e basis 0: ~~ste type and ~uar.tity. A person generates hazardous waste only once a ye~r if

either: All of the person's ha~ardous .astes ara generated during one a ont h or less of a calendar year; or, in the case of a person who is u5~ally a sreall guar.tity generatcr (as described in chapter 173-3~3

HAC), the person's hazardous v as t e s exceed the small quantity generator exclusion only once during a calendar year. To the extent practical, the department ~ill try to make the above determinations when

calculating a persor.'s generator fee prior to assessment. Any person

assessed a generator fee which 1ces ~ot include the above reduction

and who I::elieves that such reduction is applicable, may complete and

submit the Request for Waiver of Fee form as described in WAC 173-]05-

030 (5) .

[ 9 ]
----- .. ----

OTS-11aO:3

(21 Schedule of generator fees. for n on s pe c Lf i.c bu s i.n e s s es .

(a) SIC list. list of SIC numbers a p pe a r s at the end of t h i s

s u bs ec t i o n , Any pe r s or; whose business a c t i vi t y has an SIC n ua oe r

3?pearing on this list ~ill be dssesse1 a generator fee if the departIJAnt has concluded, a c c o r d i.nq to l~AC 173-305-030(1) (b) (iiI, that his

~o~speci:ic busir.~ss utilizes or operates an i1enti:i~d site. The

a n o u n t of the fee is established in (b) of this subsect ion. Proce-

~ures for a p pcrt i on i nq a n n ua I gross income for nonspecific businesses

are described in ,',;, "3-305-033 (2) (b).

SIC List

1000 2865 3412 3662 460)

io ei 2869 3423 3670 4610

1099 2fl70 3429 3674 4613

17 21 2873 3433 3676 4'311

2400 2874 3441 3679 4910

2411 287<; 3451 3691 4911

2421 2879 3452 3694 4922

2430 2891 3462 3700 4953

2434 2893 3469 3710 4959

2435 2899 3470 3? 11 50 13

2436 2900 3471 3713 5039

2490 2911 3479 3714 ')063

2491 2951 3490 3715 5084

2500 2992 3496 3720 5035

2510 2999 3498 3721 5098

2511 3000 3499 3724 5100

25.12 3024 3500 3728 5160

2531 3069 3530 3731 5161

2599 3079 3531 3732 5171

2600 3111 3 ':33 3736 5172

2611 3170 3536 3749 5191

2621 3200 1540 3764 <;210

2631 3211 3541 3769 5·211

2640 3293 3542 3911 ')231 . :.....,.

2641 3295 3544 3823 5261 ~:,,~'.

2643 3296 3549 3825 5541

2651 3300 3 '15 1 3829 5931

2653 3312 3552 3841 5983

2654 3313 3:55 3842 72 12

2711 3315 3559 3%1 7216

2800 3325 3573 3911 7349

2912 3331 3579 3993 7379

2813 3334 3582 3999 7391

3'116 3339 3599 40' 1 7399

2fl19 3341 3599 4200 7500

2821 3353 :1 600 4210 7530

2831 3:'\55 3610 4214 7539

2334 3356 3612 4226 7542

2841 3361 3622 4266 7692

2842 3398 3624 4400 7694

2'143 339<? 3E 39 4411 7699

2850 3400 3646 4463 8071

2 q:. 1 31111 3661 4469 8911

9')11

9021

9641

(tl Sche1ule. The generat:>r fees for nonspeci f i c businesses :ire:

(i) 1;150.00 for' e:lc~ ?e r s o n with an apportioned annual gross

inco::Je net ill excess :>: one millicn dollars;

(ii) ;;750.00 Lor each p e r s o n with an apportioned annual gross

i.nc o e e in excess of on~ :ni llion dollars but not exceeding ten :nillion

dollars ar. d

(i i I. q, 500.00 for each person with an apportioned an nu a I gross

income n e xc e s s of ten million dc Ll a r s .

[ 10 ] 'J
~~1 ..' _.1

....

OT3-1180::1

~AC 173-305-050 COORDIllATION \ilTH THE O::l?ARTMENT OF REV.::NUE.

The ~epart~ents of ecology and revenue will freq1ently be transferring

information and working together in the collection of 3enerator fees.

This section briefly describes some of the key areas in which the two

agencies will coor~i~ate. For the sake of clarity, they will be referre~ to in this section as !cology and Revenue.

(1) The primary responsibilities of Ecology are to set :~es,

jetermine which persons will be assessed, ~nd establish procedures for

adjusting asseS3~ents.

(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

obtained from Revenue. Ecology will abide by whatever rules Revenue

may have regarding confidentiality of this information.

PI) Ecology will notify Revenue pro:nptly 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 calcula te any penal ties or interest ov ed on

overdue generator fees, will perform any adjustments to the generator

fee owed by any individual, and vill provide these figures to Revenue

for use in their collection proceedings.

WAC 173-305-060 FACILITY F:::ES. This sac t i.on describes the methods hy which the department will: Select persons subject to a fee for

operating a transfer, treatment, storage, or d i s posa l, (TSO) facil1t-y

(subsection (1) of this section); deter:nine the size of each facility

fee based on the types of wastes, TSO activities, waste quantities,

risks, etc. (subsection (2) of this se c t.i.ont j a nd, assess the fees for

each facility (subsection (3) of this section). The actual schedule

of facility fees appears 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 eacr. combined site operated by a person. rhe procedures for· assuring

this maximum is not exceeded are described in ~AC 173-305-080. For

the pur pose s of WAC 173-305-060 through 173-305-080, the term "operate" means own or c?ntrol; the term "manage" means, in reference to

hazardous waste, transfer, treat, store, or dispose (TS'); and recycling shall be considered a form of treatment.

(1) Selection of facilities. A facility fee will be assessed to

any person who operates a facility which is subject to a permit acministered pur sua nt to cr. a c t er 173-303 \lAC. Any person who operates ao re than o~e facility subject to a fee shall be responsible for paying all

fees assessed to his flcilities.

(2) eriteria for iacil it y fee a nou nt. This subs ec t i.on describes

the specific risk classes for facilities and the gencral parameters

ior fee a~ounts. The s~ecific ~acility 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.

- (a) Facility re0 parameters. ::xcept as provided in WAC 173-305-

eso, tht facility fe8 assessei for the management of hazardous waste

during a calendar year .ill not exceed f7,SOO.00 f~r a facility.

(b) Facility risk class. Seven f ac Ll.i t y risk classes are established. The· risk classes shall be identified as Fl, F2, F3, F4, P5, rs , and F7, and are graduated vi t h :"1 reprasenting the lowest risk and

F7 representing the ~ighest risk. The classes depend OD the type(s) of

h az a r dou s s a s t e (extremely haz a r dou s vas t e (EHW) or dangerous waste

1 1
OT5-1190:3

(~W» an d quantities managed at a facility, and the t y pe ts ) of aan aje-

~ent at the fac11ity. The facility risk classes are defined as

follo..,s:

(i) F1--storage or transfer of lESS than 140.0 tons of OW, or

less than 14.0 to~s of EHW in a calendar year;

(ii) F2--storaye or transfer of 140.0 tons or more but less than

~40.0 tons of ~w, or 14.0 tons or more but less than 3u.O tons of 2HW

in a calendar year;

(iii) F3--stora"]e or transfer of 340.0 tons OL" more but Les s t ha n

SqO.O tens of vi/, or 34.0 t or. s or more but less than 58.0 tons 0: "SHW

in a calendar year; or, treatment or incineration of less than 15.0

tons of Ci, or less than 1.5 tons of EHii in a calendar year;

(iv) F4--storage or transfer of 580.0 tons or e or e 0;: 0.:, or ')8.0

tons or more of EHW ina calendar year; or, treatment or incineration

of 15.0 tons or more but less than 30.0 tons of OW, or 1.5 tons OL"

more but less than 3.0 tons of !HW in a calendar year;

(v) F5--treatment or incineration of 30.0 tons or more but less

t~ar. 260.0 tons of DW, or 3.0 tons or more but less th~n 26.0 tons of

~qW in a calendar year;

(vi) F6--treatment or incineration of 260.0 tons or more of O~,

or 26.0 toros or more of EHW in a calendar year; or, disposal of less

than 10.0 tons of O~ in a calendar year;

(vii) F7--disposal of 10.0 tons or more of Ow in a 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 50 tons of OW during a calendar year (risk class F1)

and t r ea t s 2 tons of EHi 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

?e~cent or more of the facility's hazardoas wastes ~re managed in

.aste piles or su~face i~poundcents. However, no risk class highe~

than F7 will ever be assigned. Por example, if during a calenear y~ar

a facility stores ,400 tons of OW in tanks (risk class :3) and t r aa t s ,

this waste in a surface impoundment (risk class F6), then the b i qh e r

risk class, F6, will be increased by one class. Thus, the facility

risk class assigned by the depa~tment to the facility would be F7.

(d) Special'provision for pe~mit by rule facilities. A facility

which is operating under a permit by ~ule pu~suant to wAC 173-303-802

will be assigned, a facility risk class as described in (C) of this

subsection. Hoveve~, the fee assessed to a permit by r u Le facility

will be only ten percent of the full fee specified in wAC 173-305-070

for th~ risk class assigned ~o the permit by rule facility. For example, if a permit by rule facility treats 20 tons of EHW in tanks during a calendar yea~, t~e assigned facility risk cl~ss would be ~5.

P.oweve~, the fee assessed to this facility would be ":650.00 (10 percent of 56,500.00, the full fee that would otherwise be assessed to a

risk class !'5 facility). This provision is only applicable to those

facilities .hich manage haza~dous ~astes solely under a permit by

r u leo

(3) Assessment of :acility fees. This subsection d es c r i b es the

procedu=es f0r assessing,facility fees.

(a) Facility fees will bE assessed, for each facility subject to

fee, to the person ~ho operiites the facility. The de?a~tment will

depend on the i n f o r na t i.on submitted in notifications, permit ap pl i c atio~s, and annual reports to deter~ine the pe=son res?on3ible for

:lcility fee. A f a c i Li t y fee will be c on sd de r e d paid only after a

vllid ~beck o~ !!loney order for the :ull fee and any :~crued interest

and/o~ pEnalties has been delivered to the :lepartment of ~evenue.

(h) (i) A f ac i Lit y fee .. ill ce owed for each c a Len da r year during

w~ich hazardous waste is managed at the facility. The department will

provide a statement of facility fee to each person operat~~g a facility by ~,1Jgust 1, 1913u, for facilities managing hazardous .. aste in calendar year 1983, and by April 15 cf each yel~ thereafter. The dates

:acility fees are due are September 1, 198u, for facilities aa n aq i nq

h a z a r d ou s waste in c a l en d a r year 1983, and I\ay 15 each year thereafter

:or :acilities managing hazardous .aste in the precejing calendar

12 1

"

t"'.

~,~~v
r

.'. .~-"

OTS-1180:3

lear. These due d~tes will be changed for facility fee st3te~ents

that are not issued by the applicable deadlines, or for facility fee

statements issued pu r suent to (b) (ii) of this subsection. ':'he ·final

jue date in these cases will be thirty days after the department

issues the facility fee statements. Any person who still owesa facility fee after the applicable due date may be subject to collectior. and enforcement actions.

(Li.) (A) If a pe r s o n submitsa facility a nn uaL report (pursuant to

\\dC 173-103-390) to the d e pa rt ae nt and his report is late, then the

departc:nt may issue his facility fee statement after the applicable d e a d Li ne ,

(B) The department may discover thata per:s~n operatesa fa~ility, but that he has not been complying with the apFlicable require-

~~nts. of chapter 173-303 WAC and has not been assesse1a facility fee

under chapter 173-305 WAC. If the department determines this to ~e

the caSE, then such person may be assesseda fa~ility fee that is the

total of the fees owed for each year, after December 31, 19132, in

which his facility managed hazardous waste but for which he lid not

pa y 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 facility 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

liAC 173-305-070;

(v) For facilities also subject toa generator fee, the calculations made, pursuant to WAC 173-305-080, to assure that the maximum

co~bined fee is not exceeded;

(vi)A statement of the due date for pay~ent of the fee and the

interest and penalties that could be levied for nonpayment; and

(vii) The name, address, and telephone number ofa department

contact person for responding to questions about the fee.

B:LHCT1Q!

~AC 173-305-070 SCHEDULE OF FACILITY FEES. The facility risk

classes used here refer to the criteria est~blished in WAC 173-305-

060 (2). The fees are:

(1) b7<;0.00 Eor risk class F1 facilities;

(2) $1,500.00 for risk class F2 facilities;

( 3) $4,000.01 for risk class F3 facilities;

(4) $5,000.00 for risk class F4 facilities; ( S) SE,5CO.00 for risk class F5 f ac i liti e s ;

(6) $7,250.0'1 for risk class F6 facilities; and

(7) $7,500.00 for risk class F7

f ac i, liti e s ,

liZ~_g£I1Q~

W~C 173-305-080 '\SS~SSr:EllTS i'03 CO'1BINE!Jsrrss , (1) Maximum

i-:e. ~ny pe r son vh o operatesa hazardous v a ste transfer treatment,

storage or disposal ('IS») facility which is also an i1entified site

will be subject to both the facility fee and the gener~tor fee. At no

tioE, heliever, will the sum of both fees eKceed $7,500.00 fora combi.n e i site in ODe year. Any person who operates Clore than one combi~ed site will be responsible for the su~ of the fees ~ssessed to

eachc ombi ried site. 'Ihe maximum fee <"7,500.00) applies onlyto each

[13

(

l
-----~-------

OTS-1190: 3

co~bined site. and does not aPFly to the sum of the fees assessed to ~ultiple combined site3 operated by one person.

(2\ Ass"!ssme:lt. ,\.t the time that the de pa r t.a eu t is c a Lcu Lat i nq

the fee for a v cca bi.n ed site, it will determir.e the amount of the Jen- er~tor fee and the amount of the facility fee to be assessed. If the s~m of the two f~as exceeds !o7,500.00 for the combined site, ther. t~e

d~partG€nt .ill rec~lculatE the fees and provide the calculations ~ith

etthar the gener~tor or facility fee state~ent. When required to

recalculate the f:E:es, the de pa r t rne n t will subtract either the qen e r a- tor or facility fee F~~::J $7,500.00, and the difference will be the

f a c Ll Lt y or generator fee. For o xa npIe , if the de pa r t a en t de t e r ai ne s that the generator fee for a particalar combir.ed site is S5,OOO.OO,

and that tHe facility fee is ;5,000.00, t he n t.he de p ar t aent will

recalculate the ge:ler:~tor or facility fee because the sum of the t.o

fees ($10,000.10) exceeds b7,500.00. The recalculation would be

~7,500.00 - ~5.000.00 = $2.500.00, thus the generator or facility fee assessea in the stdtement for the combined site ~ould be ~2,SOO.OO.

(3) Adjustments; supplemental fees. If at any t i.n e ther:e is a r e duc t Lon in the- '3enerator fee for a combined site (due to the department's q r ant i nq or ar, e xe a pt Lon , r e tuc t i on , or- reapportionment under

II xc 173- 305-0 30 ('i) or (2) (b) (ii) or (iii) and the fad lit y fee for

the combined site has been recalculated in accordance vith subsection

(2) of this section prior to the generator fee redaction. then the

department will adjust the facility fee to reflect the re~uced generator :ge and, if necessary. issue a supplemental facility fee statement. If a supplemental facility fee statement is issued, the due

date for the sup?lemental fee will be thtrty days after the supplemental statement is issued, whichever is later. An examrle of when a supplemental facility fee would he issued is as follows. The depart- ~ent determines that a particular combined site owes a generator fee

of ~6.000.00 and a facility fee of ii6,500.00. However, because o f the

limit for combined sites. the depar:tment issues a facility fee statemer.t wl:ic!l assesses Q,500.00 (1i7,500.00 $6,000.00 $1,500.00).

Th9 person who operates the combined site pays the $1,500.00 facili~y

fee. but he requests reapportionment of his annual gross income to

reduce his generator fee. The department ultimately grants his re~aest and his new generator fee is $600.00. which he th~n pays. The

person who op£rates the combin~d site is now liable for payment of the

full $6,500.00 facility fee. because his combined fees do not exceed

t7.500.00 (HOO.OO + ~6.500.00 = 57.100.00). Therefore. the department issues supplemental facility fee statement for 35,000.00

($5.500.00 $1.500.00 (a Lr ea dy paid) = $5.000.00 (un pa i.d balance)

which the person who operates- the co~~ined sit.e then pays.

~AC 173-305-090 ~DJUST~ENT 0: ?3FS AND LIMI~S. The department

will adjust, by rule amendment, the fee schedules of ~AC 173-305-040

a n.i 173-305-070, a n d the na xi nu m fee limits of 'lAC 173-305-030(3),

173-305-060(2), and 173-305-080(1) hy increasing 0::- decreasing the

awounts set forth :her-ein tv fiVE ~ercent on each occasion when the c onsu ae r pr-ice index of' the U~,ited States department of l a bor

i~creases or decreas~s by a five ?er-cent increment from the inc2x ~~gu r c as it existed on January 1, 1983.

[ 1 4 ,