Basic Taxes, Fees, Programs & Records

  1. Is my business registered with business tax and hazardous waste fee agencies?
    • Environmental Fees Division
      State Board of Equalization
      Torrance District Sales and Use Office

      680 West Knox Street, Suite 200
      Torrance, California 90508-0270
      (310) 516-4300 or (800) 400-7115
      http://www.boe.ca.gov/sptaxprog/envirofee.htm

      State Hazardous Waste Generator Fee and Waste Reporting Surcharge:

      If you generate equal to or greater than 5 tons per year, including both recycled and disposed waste, you must pay an annual State fee based on the total amount of waste generated.  State fee adjustments for hazardous waste fees already paid locally are available.

      State Environmental Fee for Corporations:

      If you are a corporation, generate hazardous waste, and have 50 or more employees that work 500 hrs. per year, a State Environmental Fee is also assessed by the State Board of Equalization.

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      City Tax Registration Certificate, Business License, Police Permit and Division 4 Fire Permit:

      If your business is within City limits, obtain a City of Los Angeles tax registration certificate, business license and, if you qualify, a division 4 fire permit and a police permit. Fees are associated with these permits and registrations.

  1. Does my business have a hazardous waste generator EPA I.D. no. and manifest forms to ship the waste?
    • Manifest Unit
      California Environmental Protection Agency
      Department of Toxic Substances Control

      Post Office Box 806
      Sacramento, California 94234-7320
      (800) 618 6942 or (916) 324 0625 
      http://www.dtsc.ca.gov

      Hazardous Waste Generator EPA I.D. No.:

      Hazardous waste generators should obtain an EPA I.D. no. application form entitled "Notification of Hazardous Waste Activity" and instructions from the Manifest Unit, as listed above.  Qualifying businesses, which only generate state-regulated waste and/or small amounts of federally-regulated hazardous waste, may return the application form to the above address.  An annual fee is associated with maintenance of your EPA I.D. No.

      If your waste stream is composed of 100 kg or more per month of federally regulated hazardous waste or 1 kg or more of federally regulated extremely hazardous waste, then mail completed application form to the federal agency listed below.  (Federally-regulated waste is typically referred to as RCRA waste.  State-regulated waste is typically referred to as non-RCRA waste.)

      U.S. Environmental Protection Agency
      Region IX, RCRA Notifications

      75 Hawthorne Street (WST-6/TetraTech)
      San Francisco, California 94105
      (415) 495-8895
      http://www.epa.gov/region09/waste/rcra/ca/brochure.htm
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      Department of General Services
      Documents & Publications Unit

      Post Office Box 1015
      North Highlands, California 95660
      (916) 928-4630
      http://www.dgs.ca.gov

      Uniform Manifests:

      For hazardous waste shipments within California, use a current California Uniform Manifest. If shipping out of state, check with the other State to make sure the California manifest is acceptable in that State. California manifests can be purchased by calling or writing to the above agency.

  1. Does my business have basic operations permits or programs?
    • California Occupational Health and Safety Administration
      Los Angeles County field consultation offices:

      http://www.dir.ca.gov/DOSH/consultation.html

      6150 Van Nuys Boulevard
      Van Nuys, California 91401
      (800) 963-9424 or (818) 901-5754

      10350 Heritage Park Drive
      Santa Fe Springs, California 90670
      (800) 963-9424 or (562) 944-9366

      Worker Safety and Health Programs and Permits:

      CalOSHA permits various types of equipment, enforces minimum worker exposure limits to hazardous substances, and requires that businesses implement an "Injury, Illness and Prevention Program."  Request speakers, educational materials/publications and/or obtain free and confidential consultation by a CalOSHA industrial hygienist. Confidential consultation is separate from enforcement and, therefore, enforcement referrals are not made.

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      Department of Building & Safety
      City of Los Angeles

      201 North Figueroa Street, 4th Floor
      Los Angeles, California 90012
      (888) LA4-BUIL or (213) 977-6242
      or for larger projects contact the B&S Case Manager's Unit at (213) 485-7026

      City of Los Angeles Building Permit, Certificate of Occupancy or Change of Occupancy/Use:

      If constructing or modifying the building in which your business will operate, obtain an appropriate Dept. of Building & Safety permit.   Work with the Department of Building & Safety to make sure that your lot is zoned for the type of business you operate.  Also, verify that your business has a current occupancy and/or use permit, as necessary.

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