(a)

1. (1) Except as otherwise provided in this section, a generator of hazardous waste shall pay to the California Department of Tax and Fee Administration a generation and handling fee for each generator site that generates an amount equal to, or more than, five tons for each calendar year, or portion of the calendar year.
2. (2) For the 2022–23 fiscal year, the fee rate shall be forty-nine dollars and twenty-five cents ($49.25) for each ton or fraction of a ton of hazardous waste generated in calendar year 2021.
3. (3) Commencing July 1, 2023, the fee rates established pursuant to Section 25205.5.01 shall apply to each ton, including the first five tons, or fraction of a ton rounded up to the next nearest ton, of hazardous waste generated.

4. (4) For purposes of calculating the amount of the fee imposed pursuant to paragraph (1), a generator of hazardous waste that is issued a hazardous waste facilities permit from the department and that pays the annual facility fee, as specified in Section 25205.2, may deduct, from the amount of hazardous waste otherwise subject to this subdivision that is generated per calendar year, the amount of hazardous waste that is stored, bulked, and transferred solely through the location of the permitted hazardous waste facility and that is in route to another facility that is authorized to do any of the following:

   1. (A) Manage the hazardous waste for reclamation and recovery, including fuel blending before energy recovery at another site.
   2. (B) Manage the hazardous waste through destruction methods or treatment before disposal at another site.
   3. (C) Manage the hazardous waste by any form of treatment.
   4. (D) Dispose of the hazardous waste.