PURPOSE: This rule identifies fees and taxes assessed generators; transporters; applicants for licenses, certifications and permits; owners/operators of hazardous waste treatment, storage, resource recovery and disposal facilities; and persons seeking variances. (Note: The department bills for the Department of Revenue but is not the collector of fees or taxes for Missouri.) This rule is in addition to federal requirements.

1. (1) Hazardous Waste Fees and Taxes Applicable to Generators of Hazardous Waste.

   1. (A) A generator of hazardous waste shall pay the following fee as required by subdivision 260.380.1(10), RSMo. A generator as defined in 10 CSR 25-5.262, unless paragraph (1)(A)1., 2. or 3. of this rule provides otherwise, shall pay a fee of one dollar per ton ($1/ton) of hazardous waste generated. This fee shall be payable to the state of Missouri. The fee shall be used solely for the administrative costs of the Hazardous Waste Program. The fee shall be paid in accordance with the following procedures: The fee shall be paid on an annual basis on or before January 1 of each year. The fee shall equal the product of one dollar per ton ($1/ton) multiplied by the amount of metric tons of hazardous waste generated during the twelve (12)-month period ending June 30 of the calendar year immediately preceding January 1 of the calendar year in which payment is due. (For example, a generator would be billed in December 1992 for waste produced during the period July 1, 1991 through June 30, 1992.) The fee is applied to hazardous waste defined by or listed in 10 CSR 25-4.261 which is regulated as hazardous waste at the time of its generation except as paragraph (1)(A)1., 2. or 3. of this rule provides otherwise. The fee shall not exceed ten thousand dollars ($10,000) per generator per year.

      1. 1. 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, shall be assessed a fee of zero cents per ton (0¢/ton) of hazardous waste so managed.

1. 2. The fee shall not be imposed upon

any generator who has registered with the department, in accordance with 10 CSR 25-5.262, less than ten (10) tons of hazardous waste per year.

1. 3. The fee shall not be imposed upon

any hazardous waste fuel produced from processing, blending or other treatment.

1. A. Beginning with the December

1995 billing for hazardous waste generated July 1, 1994 through June 30, 1995, this exemption applies only to the hazardous waste fuel processed, blended or treated by a fuel blender receiving hazardous waste from the original generator who has already paid the tax in this section on the hazardous waste.

1. B. This exemption does not apply to

hazardous waste used directly as a fuel.

1. (B) A generator required to register in accordance with 10 CSR 25-5.262 shall pay a land disposal tax in accordance with section 260.475, RSMo.
2. (C) A generator required to register in accordance with 10 CSR 25-5.262, in accordance with subdivision 260.390(8), RSMo, shall pay a landfill tax which is collected by the landfill owner/operator when depositing waste at a hazardous waste landfill.

3. (D) An individual generator required to register in accordance with 10 CSR 25-5.262 shall pay a tax based on the volume by weight and management method in accordance with subsection (1)(E) of this rule and as required by section 260.479, RSMo. Revenues collected from this tax shall be transmitted by the department to the Missouri Department of Revenue for deposit in the hazardous waste remedial fund. The tax will be based on the volume of hazardous waste generated and the management method utilized beginning on July 1 of the year preceding the billing year and through June 30 of the billing year. A company shall not annually pay more than fifty thousand dollars ($50,000) collectively for all combined plant sites under the provisions of this subsection, nor shall a generator who is required to register in accordance with 10 CSR 25-5.262 pay less than ten dollars ($10) annually.

   1. 1. The following hazardous wastes are

exempted from this tax:

1. A. Any hazardous wastes generated

by the state and any political subdivision of the state;

1. B. Waste oil;
2. C. Any hazardous waste generated by

a person who qualifies as a conditionally exempt generator due to the quantity of waste generated in one (1) month or accumulated at 10 CSR 25-12

one (1) time as specified under 10 CSR 25-3.260(1)(A)22.; and

1. D. Hazardous wastes legitimately dis-

charged into a publicly-owned treatment works and exempted in 10 CSR 25-4.261. (Comment: This exclusion does not exclude sludges that are hazardous waste and are generated by industrial wastewater treatment.)

1. 2. This tax shall not be imposed upon

the following hazardous waste: hazardous waste fuel produced from hazardous waste by processing, blending or other treatment; hazardous waste which must be disposed of as provided by a remedial plan for an abandoned or uncontrolled hazardous waste site under sections 260.435–260.550, RSMo or as part of a remedial plan required under sections 260.350–60.434, RSMo; or smelter slag waste from the processing of materials into reclaimed metals.

1. A. This exemption does not apply to

hazardous waste used directly as a fuel.

1. (E) A generator who is not otherwise exempted by paragraph (1)(D)1., 2. or 3. of this rule shall pay a tax in each of the applicable subdivisions.

   1. 1. SUBDIVISION A—TAX.

      1. A. A generator who manages haz-

ardous waste by on-site storage that requires a permit in accordance with 10 CSR 25-7.264 or interim status in accordance with 10 CSR 25-7.265 or off-site storage that is not in conjunction with incineration, resource recovery, treatment or any other similar management method and a generator utilizing a disposal facility shall use the following formula to calculate his/her tax for hazardous waste generated from each state fiscal year, July 1 or each year through June 30 of the following year. (Note: A disposal facility means a facility or part of a facility at which hazardous waste is intentionally placed into or on any land or water and, at which, the waste will remain after closure.)

1. B. Tax in subdivision A = ($20 +

($0.07 for each metric ton generated)) x (the number of metric tons (kkg) generated).

1. 2. SUBDIVISION B—TAX.

   1. A. A generator who utilizes a man-

agement technique not included in subdivision A shall use the following formula to calculate his/her tax for hazardous waste generated during the state fiscal year.

1. B. Tax in subdivision B = ($10.00 +

($0.035 for each metric ton generated)) x (the number of metric tons (kkg) generated).

1. 3. TOTAL TAX.

   1. A. The total tax for a generator is the

applicable tax in subdivision A plus the applicable tax in subdivision B. No company shall pay more than fifty thousand dollars ($50,000) or less than ten dollars ($10) under subsection (1)(E). Example: Company A generates 10.02 kkg of hazardous waste managed at a disposal facility. The tax in subdivision A would be as follows:

Tax = ($20.00 + ($0.07 x 10.02)) x (10.02) = $207.43.

Company A also generates 5.01 kkg of solvent managed at a resource recovery facility. The tax in subdivision B would be as follows:

Tax = ($10.00 + ($0.035 x 5.01)) x (5.01) = $50.98.

The total tax for Company A would, therefore, be the tax in subdivision A ($207.43) + the tax in subdivision B ($50.98). The total tax owed by Company A would be $258.41.

1. B. Tables 1 and 2 illustrate the

approximate method by which categories are established for subdivisions A and B; however, they do not take into account computer capability of seven (7) significant figures to the right of the decimal place. Note: The billing of each year will be based on information submitted by generators and facilities on the quarterly manifest summary reports required at 10 CSR 25-5.262(2)(D)1., 10 CSR 25-7.264(2)(E)3. and 10 CSR 25- 7.265(2)(E). The billing will be based on waste generated during the previous state fiscal year. The data will be run on computer programs that sort firms into one (1) of five (5) categories that as nearly as possible will generate a total amount of one and one-half (1 1/2) million dollars annually.

1. (F) The department will bill those generators whose records on file indicate that they are subject to taxes or fees in section (1). However, if a generator does not receive a billing, it does not relieve the generator of the responsibility to pay fees or taxes imposed by this rule. Table 1—Subdivision A Amount of Waste Category (kkg) Tax Range From To From To 1 714.29 527.22 $30,001 $50,000 and above 2 527.20 410.44 $20,001 $30,000 3 410.43 261.22 $10,001 $20,000 4 261.20 43.44 $ 1,001 $10,000 5 43.41 .001* $ 10 $ 1,000 Table 2—Subdivision B Amount of Waste Category (kkg) Tax Range From To From To 1 527.22 714.29 $15,001 $25,000 and above Max 2 410.44 527.20 $10,001 $15,000 3 261.22 410.43 $ 5,001 $10,000 4 43.44 261.20 $ 501 $ 5,000 5 .001* 43.41 $ 10 $ 500 *0.001 kkg reportable quantity of hazardous waste

1. (2) Fees and Taxes Applicable to Transporters of Hazardous Waste.

   1. (A) A transporter required to register as a generator under 10 CSR 25-6.263 and, in accordance with 10 CSR 25-5.262, shall pay fees and taxes required under section (1) of this rule.
   2. (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.

   3. (C) A transporter who is applying for a hazardous waste transporter license or renewal or who is adding or substituting motor vehicles in accordance with 10 CSR 25-6.263 shall pay a fee, which shall be submitted with the application or with the additional or substitute motor vehicle descriptions.

      1. 1. License and license renewal fees shall

be based on the number and gross weight of each transport motor vehicle to be used.

1. A. The following schedule shall be

used to compute the fee for motor vehicles:

Gross Weight

Less Than 36,000 lbs.

Number of Vehicles Cost per Vehicle 1st—10th vehicle $50 11th—50th vehicle $25 51st—100th vehicle $20 101st vehicle and more $10

Gross Weight

36,000 lbs. and Over

Number of Vehicles Cost per Vehicle 1st—10th vehicle $100 11th—50th vehicle $ 50 51st—100th vehicle $ 40 101st vehicle and more $ 20 Example: A transporter is licensing fifteen (15) motor vehicles. Twelve (12) of these have gross weights of less than thirty-six thousand pounds (36,000 lbs.). The fee for those twelve (12) would be (10 H $50) + (2 H $25) = $550. The other three (3) motor vehicles have gross weights of thirty-six thousand pounds (36,000 lbs.) and over. The fee for those three (3) motor vehicles would be 3 H $100 = $300. The transporter’s total fee for the license or renewal therefore would be $550 + $300 = $850.

1. B. The total fee shall not exceed fif-

teen thousand dollars ($15,000) per transporter per year.

1. 2. A transporter who wishes to add or

substitute motor vehicles at a time other than when applying for a license or renewal shall submit, along with the motor vehicle descriptions, a fee to be computed from the fee schedule listed in subparagraph (2)(C)1.A. of this rule.

1. A. The fee for motor vehicle addi-

tions shall be calculated beginning with the first price category (1st—10th vehicle) for both weight classifications, regardless of the number of motor vehicles already permitted on the transporter license. Example: After being licensed for a fleet of fifty-two (52) motor vehicles, a transporter wishes to add to the license a motor vehicle with a gross weight of twelve thousand pounds (12,000 lbs.). Using the fee schedule in subparagraph (2)(C)1.A., the transporter selects the “GROSS WEIGHT LESS THAN 36,000 LBS.” classification and finds that the fee in the first (top) price category of this weight classification is fifty dollars ($50).

1. B. When the transporter is replacing a

motor vehicle with a different motor vehicle from the same or lesser weight class, a fee of twenty-five dollars ($25) is assessed in addition to the information required in 10 CSR 25-6.263.

1. C. When the transporter is replacing

a motor vehicle with a different motor vehicle from a larger weight class, the fee shall be twenty-five dollars ($25), plus a fifty dollar ($50) fee to account for the change to the upper fee category in the fee schedule. The written information required in 10 CSR 25-6.263 shall accompany the fee.

1. 3. The license fee for each mode of

transport other than motor vehicle shall be one hundred dollars ($100) per mode per transporter per year. Each transporter license for modes other than motor vehicle will be issued for only one (1) mode of transport (for example, rail transport). A transporter shall not originally include, nor add, vehicles of more than one (1) mode on the same license. For example, a license for rail transport at any time shall not cover motor vehicles. (3) Fees and Taxes Applicable to Applicants for Permits or Certifications and to Owners/Operators of Treatment, Storage, Disposal or Resource Recovery Facilities.

1. (A) An owner/operator of hazardous waste treatment, storage or disposal facility shall pay fees and taxes required in subsections (1)(A), (B), (D) and (E) of this rule. An owner/operator of a hazardous waste treatment, storage disposal or resource recovery facility also shall pay fees and taxes required 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).)
2. (B) A permit applicant shall pay the following fees upon application as required in subdivision 260.395.7(6), RSMo and in accordance with 10 CSR 25-7.270(2)(B)8.: One thousand dollars ($1000) 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 required in subsection (3)(C) of this rule.
3. (C) A permit applicant shall pay the following fees as required in subdivision 260.395.7(6), RSMo, and in accordance with 10 CSR 25-7.270(2)(C)1.A.: One thousand dollars ($1000) for each hazardous waste management treatment, storage or disposal facility for each year the permit is to be in effect beyond the first year.

4. (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 required by subdivision 260.395.7(7), RSMo for engineering and geological review. Those costs for engineering and geological review will be billed in the following categories:

   1. 1. The project engineer’s and geologist’s

time expended in the following areas:

1. A. Supervision of field work under-

taken to collect geologic and engineering data for submission with the permit application;

1. B. Review of geologic and engineer-

ing plans submitted in relation to the permit application;

1. C. Assessment and attesting to the

accuracy and adequacy of the geologic and engineering plans submitted in relation to the permit application; and

1. D. The project engineer’s and geolo-

gist’s time billed at the engineer’s and geologist’s hourly rates multiplied by a fixed factor of two and one-half (2 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;

1. 2. The direct costs associated with trav-

el 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

1. 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.

1. (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.
2. (F) The applicant for a resource recovery certificate shall pay the following fee in accordance with 10 CSR 25-9.020(1)(C)1. when submitting the application: One hundred dollars ($100) if the application is for a resource recovery facility which legitimately reclaims or recycles hazardous waste on-site in accordance with 10 CSR 25-9 or five hundred dollars ($500) if the application is for a resource recovery facility which receives haz- 10 CSR 25-12

ardous waste from off-site for legitimate reclamation or recycling in accordance with 10 CSR 25-9.

1. (4) 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.

AUTHORITY: sections 260.370 and 260.437, RSMo Supp. 1997 and sections 260.380, 260.475 and 260.479, RSMo 1994.* Original rule filed Dec. 16, 1985, effective Oct. 1, 1986. Amended: Filed Aug. 14, 1986, effective Jan. 1, 1987. Amended: Filed Sept. 1, 1987, effective Dec. 28, 1987. Amended: Filed Dec. 1, 1987, effective May 1, 1988. Amended: Filed Dec. 29, 1987, effective May 1, 1988. Amended: Filed Sept. 6, 1988, effective Dec. 30, 1988. Amended: Filed Sept. 14, 1989, effective Dec. 29, 1989. Amended: Filed Feb. 16, 1990, effective Dec. 31, 1990. Amended: Filed Sept. 5, 1990, effective April 29, 1991. Amended: Filed Jan. 15, 1991, effective Aug. 1, 1991. Amended: Filed Sept. 4, 1991, effective Feb. 6, 1992. Amended: Filed Aug. 14, 1992, effective May 5, 1993. Amended: Filed April 4, 1994, effective Oct. 30, 1994. Amended: Filed June 16, 1995, effective Jan. 30, 1996. Amended: Filed June 1, 1998, effective Jan. 30, 1999. *Original authority: 260.370, RSMo 1977, amended 1980, 1988, 1993; 260.380, RSMo 1977, amended 1980, 1985; and 260.437, RSMo 1983, amended 1995; 260.475, RSMo 1983, amended 1985, 1988; and 260.479, RSMo 1985, amended 1988, 1989, 1994.