(b) On or before October 1 of each year, the department shall provide the California Department of Tax and Fee Administration 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. (1) The Standard Industrial Classification (SIC) system established by the United States Department of Commerce.
2. (2) The North American Industry Classification System (NAICS) adopted by the United States Census Bureau.

(c)

1. (1) Each organization of a type identified in the schedule adopted pursuant to subdivision (a) shall pay an annual fee in accordance with Section 43152.9 of the Revenue and Taxation Code for the fiscal year in which it is assessed.

2. (2) The annual fee amounts for the 2022–23 fiscal year shall be set at the following amounts:

   1. (A) One thousand two hundred sixty-one dollars ($1,261) for those organizations with 100 or more employees, but fewer than 250 employees.
   2. (B) Two thousand seven hundred six dollars ($2,706) for those organizations with 250 or more employees, but fewer than 500 employees.
   3. (C) Sixteen thousand dollars ($16,000) for those organizations with 500 or more employees, but fewer than 1,000 employees.
   4. (D) Fifty-four thousand one hundred dollars ($54,100) for those organizations with 1,000 or more employees.
3. (3) Commencing July 1, 2023, the fee rates established pursuant to Section 25205.6.1 shall apply.

(f)

1. (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. (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 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)).