10 CSR 25-12.010 - Fees and Taxes
PURPOSE: This amendment removes a new subsection of this rule that would have established a temporary fee structure. The new subsection was disapproved by the Missouri General Assembly. The Department filed an emergency amendment on March 12, 2020, which was effective March 27, 2020, and expires September 22, 2020. The emergency amendment effectively stopped the temporary fee structure from going into effect on March 31, 2020. The Department is proposing this amendment, in accordance with section 260.380, RSMo, to facilitate the continued use of the prior fee structure. This proposed amendment permanently removes the fee increase disapproved by Senate Concurrent Resolution 38.
(1) Hazardous
Waste Fees Applicable to Generators of Hazardous Waste. The fees in this
section apply notwithstanding any conflicting language in any other rule
regarding the amount of any of the fees listed in this section.
(A) In-State Waste Fee. A generator of
hazardous waste shall pay the In-State Waste Fee annually in accordance with
this subsection.
1. The fee shall be paid
annually on or before January 1 of each year.
2. The fee shall be based on the waste
reported to the department for the twelve- (12-) month period ending June 30 of
the previous year.
3. For the
purpose of calculating this fee, any portion of a ton shall be assessed as
though it were a whole ton.
4. The
first ton of waste generated each year shall be assessed a fee of two hundred
dollars ($200).
5. Each additional
ton of waste shall be assessed a fee of six dollars and ten cents
($6.10).
6. No generator site may
be assessed a fee in excess of fifty-seven thousand dollars ($57,000) for any
given year.
7. Failure to pay this
fee in full by the due date shall result in the imposition of a late fee equal
to fifteen percent (15%) of the total original fee.
EXAMPLES OF IN-STATE WASTE FEE CALCULATION (These examples are for the rates that go into effect beginning with the July 1, 2016 to June 30, 2017 reporting year.)
Example 1. ABC Company reports 0.4 tons of hazardous waste. The number of tons would be rounded to 1 ton.
The fee would be $200 because the fee on the 1st ton of waste is $200.
Example 2. ABC Company reports 25 tons of hazardous waste.
$6.10 x 24 tons +$200 for 1st ton= $346.40 fee
Example 3. ABC Company reports 11,001 tons of hazardous waste.
$6.10 x 11,000 tons +$200 for 1st ton= $67,300 fee
The fee would be $57,000, because that is the maximum annual fee.
8. No fee will be
assessed on hazardous waste that is discharged by a generator to a municipal
wastewater treatment plant, which is regulated by a permit issued by the
Missouri Clean Water Commission.
(B) Land Disposal Fee. A generator subject to
registration in accordance with
10 CSR
25-5.262 shall pay a land disposal fee in accordance
with this subsection. The fee shall be paid annually, on or before January 1 of
each year, at the rate of twenty-nine dollars and fifty cents ($29.50) per ton
or portion thereof for the hazardous waste reported to the department for the
twelve- (12-) month period ending June 30 of the previous year, having been
discharged, deposited, dumped, or placed into or on the soil as a final action.
For all reporting years prior to the July 1, 2016 to June 30, 2017 reporting
year, the rate shall be twenty-five dollars ($25) per ton. No fee will be
assessed on generators who land dispose less than ten (10) tons of hazardous
waste.
1. Failure to pay this fee in full by
the due date shall result in a fifteen percent (15%) late fee being assessed on
the amount owed.
2. When this fee
is paid after the prescribed due date, interest shall be assessed on the period
from the fee's due date to the date the fee is paid in full at an annual rate
of ten percent (10%).
EXAMPLES OF LAND DISPOSAL FEE CALCULATION (These examples are for the rates that go into effect beginning with the July 1, 2016 to June 30, 2017 reporting year.)
Example 1. ABC Company reports land disposing 9.8 tons of hazardous waste. The fee would not be assessed since less than 10 tons of waste was land disposed.
Example 2. ABC Company reports land disposing exactly 10 tons of hazardous waste.
$29.50 x 10 tons = $295 fee
Example 3. ABC Company reports land disposing 124.3 tons of hazardous waste. The number of tons would be rounded to 125.
$29.50 x 125 tons = $3,687.50 fee
(C) (Reserved)
(D) The department will bill those generators
whose records on file indicate that they are subject to the fees in section
(1). However, if a generator does not receive a billing, it does not relieve
the generator of the responsibility to pay the fees imposed by this
rule.
(E) Registration Fee. A
generator subject to registration in accordance with
10 CSR
25-5.262 shall pay the following registration fees:
1. All new generator registration and renewal
fees will be based upon the generator status of the generator. The fee schedule
is as follows:
A. A generator registering as
a Large Quantity Generator shall pay a registration fee of five hundred dollars
($500);
B. A generator registering
as a Small Quantity Generator shall pay a registration fee of one hundred fifty
dollars ($150); and
C. A generator
registering as a Conditionally Exempt Small Quantity Generator shall pay a
registration fee of one hundred fifty dollars ($150);
2. A registration fee will be paid with the
submittal of the registration form required by
10 CSR
25-5.262 when one (1) of the following is true:
A. The generator is applying for a new ID
number (initial registration);
B.
The generator is reactivating an existing ID number that had been
inactivated;
C. There has been a
change in the ownership of the generator (initial registration for the new
company); and
D. Any generator who
changes their generator status to a status that has a higher registration fee
than the fee that the generator has already paid for the year as required by
this subsection shall pay the difference between the registration fee for the
current status and the registration fee of the new status;
3. The following constitutes the procedure
for registration renewal:
A. The amount of
the registration renewal fee is also based upon the generator status of the
generator at the time the invoice is generated and uses the same schedule as
the registration fee;
B. The
calendar year shall constitute the annual registration period;
C. Annual registration renewal billings will
be sent by December 1 of each year to all generators holding an active
registration;
D. Any generator
initially registering between October 1 and December 31 of any given year shall
pay the initial registration fee, but not the annual renewal fee for the
calendar year immediately following their initial registration. From that year
forward, they shall pay the annual renewal fee;
E. Any generator subject to registration who
fails to pay the annual renewal fee by the due date specified on the billing
shall be administratively inactivated and subject to enforcement action for
failure to properly maintain their registration;
F. Generators administratively inactivated
for failure to pay the renewal fee in a timely manner, who later in the same
registration year pay the annual renewal fee, shall pay a fifteen percent (15%)
late fee in addition to the annual renewal fee for each applicable registration
year and shall file an updated generator registration form with the department
before their registration is reactivated by the department;
G. Generators who request that their
registration be made inactive rather than pay the renewal fee, who later in
that same renewal year pay the annual renewal fee to reactivate their
registration, shall pay a fifteen percent (15%) late fee in addition to the
annual renewal fee and file an updated generator registration form with the
department before their registration is reactivated by the department;
and
H. The department will
immediately revoke the registration of any person who pays the annual renewal
fee with what is found to be an insufficient check; and
4. Large quantity generator registration
renewal petition process. A generator may petition to have a single large
quantity generator registration renewal fee cover multiple generator sites with
different ID numbers as long as at least one (1) generator site is a large
quantity generator and the generator can demonstrate to the satisfaction of the
department that each of the following conditions has been met:
A. All of the generator sites are owned or
leased by the same person and all are under control of the same
person;
B. The generator provides a
single point of contact for all generator sites within the group;
C. Each generator site is adjacent to a
property that also shares a border with at least one (1) other generator site
in the group, or all generator sites are accessible by a common roadway, or all
generator sites are within the recognized boundaries of an industrial park,
warehouse district, research campus, or academic campus, provided that all
generator sites are in close proximity to one another and can be inspected as a
single facility;
D. The generator
submits a map that shows the location of each generator site covered by the
single registration fee;
E. All of
the generator sites share a single contingency plan, a single repository for
required records, and a unified training plan that covers all of the large
quantity and small quantity generator sites; and
F. The generator must submit an updated
petition and map any time a generator site is added to or removed from the
group and each generator site must have an existing ID number before it can be
added to the group;
(F) Out-of-State Waste Fee. All
owners/operators of Missouri treatment, storage, or disposal facilities shall
pay annually, on or before January 1 of each year, a fee to the department of
two dollars ($2) per ton or portion thereof for all hazardous waste received
from outside the state. This fee shall be based on the hazardous waste received
for the twelve- (12-) month period ending June 30 of the previous year. This
fee shall not be paid on hazardous waste received directly from other permitted
treatment, storage, and disposal facilities located in Missouri. Failure to pay
this fee in full by the due date shall result in imposition of a late fee equal
to fifteen percent (15%) of the total original fee.
EXAMPLES OF OUT-OF-STATE WASTE FEE CALCULATION
Example 1. ABC Company reports receiving 250 tons of hazardous waste from outside of Missouri.
$2 x 250 tons = $500 fee
Example 2. ABC Company reports receiving 410.6 tons of hazardous waste from outside of Missouri. The number of tons would be rounded to 411.
$2 x 411 tons = $822 fee
Example 3. ABC Company reports receiving 52,149.3 tons of hazardous waste from outside of Missouri. The number of tons would be rounded to 52,150.
$2 x 52,150 tons = $104,300 fee
(2) Fees and Taxes Applicable to Transporters
of Hazardous Waste.
(A) A transporter subject
to registration as a generator under
10 CSR
25-6.263 and, in accordance with
10 CSR
25-5.262, shall pay fees and taxes specified in
section (1) of this rule.
(B) A
transporter depositing hazardous waste at a hazardous waste landfill who pays
the gross fee on behalf of a generator or who pays the gross fee due to the
transporter's status as a generator shall pay a landfill tax to the
owner/operator of the landfill, in accordance with subdivision 260.390(8), RSMo
when depositing that waste at the landfill.
(C) A hazardous waste transporter as defined
at 10 CSR
25-3.260, except those exempted in subsection (E) of
this section, requesting a hazardous waste transporter license in accordance
with 10 CSR
25-6.263 shall submit to the department along with
their license application the following fees:
1. An annual application fee of two hundred
dollars ($200); and
2. A use-based
fee, calculated by adding the total licensed vehicle weight (LVW) of power
units, and multiplying by the percentage of Missouri International Registration
Plan (IRP) mileage (MOIRP) by the percent hazardous waste (HW) times a use rate
of .0425. The formula is: LVW x %MOIRP x %HW x .0425 = Use Fee. Fee
calculations shall be submitted on forms furnished by the department in its
application packet. Transporters shall base all calculations on the period of
twelve (12) consecutive months immediately prior to July 1 immediately
preceding the date of the license application. This time frame is known as the
"previous year."
A. For those power units
which utilize the International Registration Plan (IRP) or 12 CSR 20-3.010 for
apportioned registration, the transporter shall use the reported Missouri IRP
mileage for the previous year.
B.
For those power units not required to track IRP miles, the transporter shall
calculate MOIRP mileage by dividing the Missouri mileage of their power units
by total mileage for the previous year.
C. The percentage of hazardous waste will be
the number of hazardous waste, used oil, or infectious waste truckloads from,
to, or through Missouri, divided by the total truckloads from, to, or through
Missouri, in the form of a percentage, for the previous year.
D. New transporters who wish to obtain a
hazardous waste license and have no "previous year" history of hauling
hazardous waste, shall calculate license fees based on estimates of MOIRP
mileage and percent hazardous waste.
(I) If
an estimate is used to calculate the license fee, the transporter shall, within
sixty (60) days of the expiration of the license, report the actual Missouri
mileage and percent hazardous waste for the current license year. The renewal
fee will include the license fee for the next year, plus any money owed the
department due to an underestimation of the current year, plus ten percent
(10%).
(II) No refunds will be
issued by the department, but the department will issue credit for license fees
in excess of ten percent (10%) (overestimation) for the next license
year.
E. A transporter
who wishes to add another power unit other than when applying for the annual
license shall submit, along with power unit descriptions, a fee computed from
this formula: LVW of power unit x %MOIRP x %HW x .0425 = Use Fee. Divide this
figure by twelve (12), then multiply by the number of months remaining in the
license year to derive the fee.
F.
To replace one (1) power unit for another (due to accident, sale, or extended
maintenance) submit all the required information for the replacement and a
license certificate will be issued for that power unit for a limited
period.
G. A temporary permit can
be issued for thirty (30) days for a fee of fifty dollars ($50) for a power
unit that is, for example, a temporary lease that is added to the
fleet.
3. The total fee
shall not exceed twenty-five thousand dollars ($25,000) per transporter per
year.
(D) Record Keeping
and Reporting.
1. Licensed transporters,
except those exempted in subsection (E) of this section, shall maintain all
documentation used in calculating Missouri hazardous waste transporter license
fees for a period of three (3) years following the expiration of the license.
Transporters who reach the maximum payment are relieved of record keeping
requirements and are also free to add or replace power units as necessary
during the license year.
2. All
documentation used to calculate Missouri hazardous waste transporter license
fees must be provided to the department, upon request, within fifteen (15)
calendar days from the date of receipt.
(E) Other than power unit transporters are
not subject to the requirements of subsections (C) and (D) of this section. The
license fee for each mode of transport other than power units shall be three
hundred fifty dollars ($350) per transporter per year. An other than power unit
transporter shall not originally include, nor add, more than one (1) mode on
the same license. For example, for a rail transport license, do not include
power unit hazardous waste transportation.
(F) License renewals submitted within twelve
(12) months of the effective date of this rule may be considered a new license
and therefore subject to the provisions of 10 CSR 25-12.010(2)(C) 2.D.(I) and
(II) applicable to newly licensed transporters. The determining factor will be
whether or not the transporter has been keeping accurate records of MOIRP
mileage and Missouri hazardous waste percentage for the previous year. If the
transporter has accurate figures for the previous year, then the license will
be an actual renewal.
(3)
Fees and Taxes Applicable to Applicants for Permits or Certifications and to
Owners/Operators of Treatment, Storage, and Disposal Facilities.
(A) An owner/operator of hazardous waste
treatment, storage, or disposal facility shall pay fees and taxes as specified
in subsections (1)(A), (B), and (C) of this rule. An owner/operator of a
hazardous waste treatment, storage, and disposal facility also shall pay fees
and taxes as specified in section (1) of this rule for hazardous waste which is
transported off-site for final disposition. (Note: These fees are not
applicable to waste transported off-site for storage only; however, the fees
are applicable to the waste transported from the storage facility to the point
of final disposition except as provided in section (1).)
(B) A permit applicant shall pay the
following fees upon application as specified in subdivision 260.395.7(6), RSMo
and in accordance with
10 CSR
25-7.270(2)(B) 8.: One thousand
dollars ($1,000) for each hazardous waste management treatment, storage, or
disposal facility. The fee shall be submitted with the application. The fee
shall cover the first year of the permit, if issued, but the fee is not
refundable if the permit is not issued. If the permit is to be issued for more
than one (1) year, the applicant shall pay fees as specified in subsection
(3)(C) of this rule.
(C) A permit
applicant shall pay the following fees as specified in subdivision
260.395.7(6), RSMo, and in accordance with
10 CSR
25-7.270(2)(C) 1.A.: One thousand
dollars ($1,000) for each hazardous waste management treatment, storage, or
disposal facility for each year the permit is to be in effect beyond the first
year.
(D) An applicant for a
hazardous waste treatment, storage, or disposal facility permit shall pay all
applicable costs in accordance with
10 CSR
25-7.270(2)(B) 9., and as specified
by subdivisions 260.395.7(7) and 260.395.14(2), RSMo for engineering and
geological review. Those costs for engineering and geological review will be
billed in the following categories:
1. The
project engineer's and geologist's time expended in the following areas:
A. Supervision of field work undertaken to
collect geologic and engineering data for submission with the permit
application or resource recovery certification application;
B. Review of geologic and engineering plans
submitted in relation to the permit application;
C. Assessment and attesting to the accuracy
and adequacy of the geologic and engineering plans submitted in relation to the
permit application; and
D. The
project engineer's and geologist's time billed at the engineer's and
geologist's hourly rates multiplied by a fixed factor of three and one-half (3
1/2). This fixed factor is comprised of direct labor; fringe benefits
including, but not limited to, insurance, medical coverage, Social Security,
Workers' Compensation, and retirement; direct overhead, including, but not
limited to, clerical support and supervisory engineering review and Hazardous
Waste Program administrative and management support; general overhead,
including, but not limited to, utilities, janitorial services, building
expenses, supplies, expenses and equipment, and department indirect costs; and
engineering support, including, but not limited to, training, peer review,
tracking and coordination;
2. The direct costs associated with travel to
the facility site to supervise any field work undertaken to collect geologic
and engineering data or to ascertain the accuracy and adequacy of geologic and
engineering plans, or both, including, but not limited to, expenses actually
incurred for lodging, meals, and mileage based on the rate established by the
state of Missouri. These costs are in addition to the costs in paragraph
(3)(D)1. of this rule; and
3. Costs
directly associated with public notification and departmental public hearings,
including legal notice costs, media broadcast costs, mailing costs, hearing
officer costs, court reporter costs, hearing room costs, and security costs,
will be billed to the applicant. In a contested case as defined in section
536.070(4),
RSMo, costs related to preparing and
supplying one (1) copy of the transcript(s) of the case shall not be charged to
the applicant.
(E) An
owner/operator of a hazardous waste landfill shall collect, on behalf of the
state, from each generator or transporter, a tax equal to two percent (2%) of
the gross charges and fees charged the generator for disposal at the landfill.
The tax shall be accounted for separately on the statement of charges and fees
made to the hazardous waste generator and shall be collected at the time of
collection of the charges and fees.
(4) Corrective Action Oversight Cost
Recovery.
(A) In accordance with subdivision
260.375(30), RSMo, owners/operators of hazardous waste facilities performing
corrective action pursuant to sections
260.350 to
260.430,
RSMo, and the rules promulgated thereunder shall pay to the department all
reasonable costs, as determined by the commission, incurred by the department
in the oversight of corrective action investigations, monitoring or cleanup of
releases of hazardous waste or hazardous constituents at hazardous waste
facilities. Oversight shall include review of the technical and regulatory
aspects of corrective action plans, reports, documents, and associated field
activities, including attesting to their accuracy and adequacy. All corrective
action plans approved by the department pursuant to sections
260.350 to
260.430,
RSMo, shall require the department, upon notice by the owner/operator that the
approved plan has been completed, to verify within ninety (90) days that the
corrective action plan has been complied with and completed. Within thirty (30)
business days thereafter and provided that the department agrees that the
corrective plan has been complied with and completed, the department shall
issue a letter to the owner/operator certifying the completion and
compliance.
(B) Corrective action
cost recovery billing shall be based on the hourly rate(s) of departmental
staff performing corrective action oversight multiplied by a fixed factor of
three and one-half (3 1/2). This fixed factor is comprised of direct labor;
fringe benefits including, but not limited to, insurance, medical coverage,
Social Security, Workers' Compensation, and retirement; direct overhead,
including, but not limited to, clerical support and supervisory review and
Hazardous Waste Program administrative and management support; general
overhead, including, but not limited to, utilities, janitorial services,
building expenses, supplies, expenses and equipment, and department indirect
costs; and other support activities, including, but not limited to, training,
peer review, tracking, and coordination.
(C) The direct costs associated with travel
to hazardous waste facilities for the purpose of corrective action oversight
including, but not limited to, expenses actually incurred for lodging, meals,
and mileage based on the rates established by the state of Missouri shall be
recoverable. These direct costs shall be billed to the owner/operator and are
in addition to the costs in subsection (4)(B) of this rule.
(D) Corrective action-related costs directly
associated with public notification and departmental public hearings, including
legal notice costs, media broadcast costs, mailing costs, hearing officer
costs, court reporter costs, hearing room costs, and security costs, shall be
billed to the owner/operator. In a contested case as defined in section
536.070(4),
RSMo, costs related to preparing and
supplying one (1) copy of the transcript(s) of the case shall not be charged to
the owner/operator.
(E) All funds
remitted by owners/operators of hazardous waste facilities performing
corrective action shall be deposited in the hazardous waste fund created in
section
260.391,
RSMo.
(5) Variance Fee.
Any person seeking a variance under 10 CSR 25 shall include a filing fee of
fifty dollars ($50) payable to Missouri with each petition as required by
subdivision 260.405.4(1), RSMo.
Notes
*Original authority: 260.370, RSMo 1977, amended 1980, 1988, 1993, 1995, 2004; 260.380, RSMo 1977, amended 1980, 1985, 2000, 2004, 2005; 260.390, RSMo 1977, amended 1980, 1983, 1985, 1993; 260.391, RSMo 1980, amended 1993, 2000, 2005; 260.395, RSMo 1977, amended 1980, 1983, 1985, 1988, 2000; and 260.437, RSMo 1983, amended 1995.
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