25205.6
. (a) For purposes of this section, "organization" means a
corporation, limited liability company, limited partnership, limited
liability partnership, general partnership, and sole proprietorship.
(b) On or before November 1 of each year, the department shall
provide the board with a schedule of codes, that consists of the
types of organizations that use, generate, store, or conduct
activities in this state related to hazardous materials, as defined
in Section 25501, including, but not limited to, hazardous waste. The
schedule shall consist of identification codes from one of the
following classification systems, as deemed suitable by the
department:
(1) The Standard Industrial Classification (SIC) system
established by the United States Department of Commerce.
(2) The North American Industry Classification System (NAICS)
adopted by the United States Census Bureau.
(c) Each organization of a type identified in the schedule adopted
pursuant to subdivision (a) shall pay an annual fee, which shall be
set in the following amounts:
(1) Two hundred dollars ($200) for those organizations with 50 or
more employees, but less than 75 employees.
(2) Three hundred fifty dollars ($350) for those organizations
with 75 or more employees, but less than 100 employees.
(3) Seven hundred dollars ($700) for those organizations with 100
or more employees, but less than 250 employees.
(4) One thousand five hundred dollars ($1,500) for those
organizations with 250 or more employees, but less than 500
employees.
(5) Two thousand eight hundred dollars ($2,800) for those
organizations with 500 or more employees, but less than 1,000
employees.
(6) Nine thousand five hundred dollars ($9,500) for those
organizations with 1,000 or more employees.
(d) The fee imposed pursuant to this section shall be paid by each
organization that is identified in the schedule adopted pursuant to
subdivision (a) in accordance with Part 22 (commencing with Section
43001) of Division 2 of the Revenue and Taxation Code and shall be
deposited in the Toxic Substances Control Account. The revenues shall
be available, upon appropriation by the Legislature, for the
purposes specified in subdivision (b) of Section 25173.6.
(e) For purposes of this section, the number of employees employed
by an organization is the number of persons employed in this state
for more than 500 hours during the calendar year preceding the
calendar year in which the fee is due.
(f) The fee rates specified in subdivision (c) are the rates for
the 1998 calendar year. Beginning with the 1999 calendar year, and
for each calendar year thereafter, the State Board of Equalization
shall adjust the rates annually to reflect increases or decreases in
the cost of living during the prior fiscal year, as measured by the
Consumer Price Index issued by the Department of Industrial Relations
or by a successor agency.
(g) (1) Pursuant to paragraph (3) of subsection (c) of Section 104
of the federal Comprehensive Environmental Response, Compensation,
and Liability Act of 1980, as amended (42 U.S.C. Sec. 9604(c)(3)),
the state is obligated to pay specified costs of removal and remedial
actions carried out pursuant to the federal Comprehensive
Environmental Response, Compensation, and Liability Act of 1980, as
amended (42 U.S.C. Sec. 9601 et seq.).
(2) The fee rates specified in subdivision (c) are intended to
provide sufficient revenues to fund the purposes of subdivision (b)
of Section 25173.6, including appropriations in any given fiscal year
of three million three hundred thousand dollars ($3,300,000) to fund
the state's obligation pursuant to paragraph (3) of subsection (c)
of Section 104 of the federal Comprehensive Environmental Response,
Compensation, and Liability Act of 1980, as amended (42 U.S.C. Sec.
9604(c)(3)).
(3) If the department determines that the state's obligation under
paragraph (3) of subsection (c) of Section 104 of the federal
Comprehensive Environmental Response, Compensation, and Liability Act
of 1980, as amended (42 U.S.C. Sec. 9604(c)(3)) will exceed three
million three hundred thousand dollars ($3,300,000) in any fiscal
year, the department shall report that determination to the
Legislature in the Governor's Budget. If, as part of the Budget Act
deliberations, the Legislature concurs with the department's
determination, the Legislature shall specify in the annual Budget Act
those pro rata changes to the fee rates specified in subdivision (c)
that will increase revenues in the next calendar year as necessary
to fund the state's increased obligations. However, the Legislature
shall not specify fee rates in the annual Budget Act that increase
revenues in an amount greater than eight million two hundred thousand
dollars ($8,200,000) above the revenues provided by the fee rates
specified in subdivision (c).
(4) Any changes in the fee rates approved by the Legislature in
the annual Budget Act pursuant to this subdivision shall have effect
only on the fee payment that is due and payable by the end of
February in the fiscal year for which that annual Budget Act is
enacted.
(h) This section does not apply to a nonprofit corporation
primarily engaged in the provision of residential social and personal
care for children, the aged, and special categories of persons with
some limits on their ability for self-care, as described in SIC Code
8361 of the Standard Industrial Classification (SIC) Manual published
by the United States Office of Management and Budget, 1987 edition.
(i) The changes made to this section by the act of the 2005-06
Regular Session of the Legislature amending this section shall not
increase fee revenues in the 2006-07 fiscal year.