Mo. Code Regs. Ann. tit. 10, § 25-12.010
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. The fees in this rule are based on the authority in sections 260.380.1(10)(d) and 260.475.8, RSMo, to revise the hazardous waste fee structure through the rulemaking process. The fees established in this rule are in effect notwithstanding any conflicting language in any other rule regarding the amount of any of the fees listed in this rule.
(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.
before January 1 of each year.
reported to the department for the twelve- (12-) month period ending June 30 of the previous year.
fee, any portion of a ton shall be assessed as though it were a whole ton.
year shall be assessed a fee of two hundred dollars ($200).
assessed a fee of six dollars and ten cents ($6.10).
fee in excess of fifty-seven thousand dollars ($57,000) for any given year.
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 × 24 tons +$200 for 1st ton= $346.40 fee
Example 3. ABC Company reports 11,001 tons of hazardous waste.
$6.10 × 11,000 tons +$200 for 1st ton= $67,300 fee
The fee would be $57,000, because that is the maximum annual fee.
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.
due date shall result in a fifteen percent (15%) late fee being assessed on the amount owed.
scribed 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 10 CSR 25-12
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
(E) Registration Fee. A generator subject to registration in accordance with 10 CSR 25- 5.262 shall pay the following registration fees, except as specified below in subsection (1)(G):
renewal fees will be based upon the generator status of the generator. The fee schedule is as follows:
Quantity Generator shall pay a registration fee of five hundred dollars ($500);
Quantity Generator shall pay a registration fee of one hundred fifty dollars ($150); and
Conditionally Exempt Small Quantity Generator shall pay a registration fee of one hundred fifty dollars ($150);
the submittal of the registration form required by 10 CSR 25-5.262 when one (1) of the following is true:
new ID number (initial registration);
existing ID number that had been inactivated;
ownership of the generator (initial registration for the new company); and
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;
dure for registration renewal:
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;
the annual registration period;
billings will be sent by December 1 of each year to all generators holding an active registration;
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;
tion 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;
vated 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;
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
revoke the registration of any person who pays the annual renewal fee with what is found to be an insufficient check; and
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:
owned or leased by the same person and all are under control of the same person;
point of contact for all generator sites within the group;
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;
shows the location of each generator site covered by the single registration fee;
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
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.
$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
(G) Temporary fee structure for registration and renewal fees for calendar years 2021 and 2022 only. The fee structure established below is in place for calendar years 2021 and 2022.
registration renewal fees accruing before January 1, 2021, will be assessed at the amounts established in 10 CSR 25- 12.010(1)(E)1.A. through (1)(E)1.C. All new generator registration and registration renewal fees accruing during calendar years 2021 and 2022 will be assessed by the department at the following rates:
one thousand one hundred and fifty dollars ($1150) for a generator registering as a Large Quantity Generator;
three hundred and sixty dollars ($360) for a generator registering as a Small Quantity Generator; and
one hundred seventy-five dollars ($175) for a generator registering as a Conditionally Exempt Small Quantity Generator.
registration renewal fees accruing on or after January 1, 2023, will revert back to the amounts established in 10 CSR 25- 12.010(1)(E)1.A. through (1)(E)1.C.
of multiple hazardous waste generator ID numbers.
own multiple sites for which they obtain hazardous waste ID numbers, the fees established in this section will only be assessed on—
Generator ID numbers; and
Generator ID numbers; and
Exempt Small Quantity Generator ID numbers.
waste generator ID numbers will be assessed the regular registration renewal fee established in 10 CSR 25-12.010(1)(E)1.A. through (1)(E)1.C.
viding documentation required to verify common ownership of the multiple hazardous waste ID numbers and also for providing a list of all of their ID numbers and indicate which ID numbers are to be assessed the temporary rates established in this section, as well as which ID numbers will be assessed at the rates established in 10 CSR 25- 12.010(1)(E)1.A. through (1)(E)1.C.
of multiple underground storage tank (UST) sites.
own a single site where an underground storage tank is removed in a calendar year, the hazardous waste generator registration fee for the site will be assessed at the appropriate amount under the temporary fee structure established above in section 10 CSR 25- 12.010(1)(G)1.
own two or more sites where underground storage tanks were removed in the same calendar year, the hazardous waste generator registration fee for all remaining tank removals within the same calendar year will be assessed the regular registration renewal fee established in 10 CSR 25- 12.010(1)(E)1.A. through (1)(E)1.C.
are responsible for providing documentation required to verify common ownership of the multiple underground storage tank sites and also for providing a list of all of their ID numbers that describes which ID number is to be assessed under the temporary fee structure and which ID number(s) are to be assessed under the regular registration renewal fee.
reactivations of ID numbers accruing during calendar years 2021 and 2022 shall pay the full amount established in the temporary fee structure.
(2) Fees and Taxes Applicable to Transporters of Hazardous Waste.
(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:
dred dollars ($200); and
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 × %MOIRP × %HW × .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.”
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.
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.
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.
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.
late 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 underestima- 10 CSR 25-12
tion of the current year, plus ten percent (10%).
the department, but the department will issue credit for license fees in excess of ten percent (10%) (overestimation) for the next license year.
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 × %MOIRP × %HW × .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.
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.
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.
five thousand dollars ($25,000) per transporter per year.
(D) Record Keeping and Reporting.
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.
Missouri hazardous waste transporter license fees must be provided to the department, upon request, within fifteen (15) calendar days from the date of receipt.
(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.
(3) Fees and Taxes Applicable to Applicants for Permits or Certifications and to Owners/Operators of Treatment, Storage, and Disposal Facilities.
(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:
time expended in the following areas:
taken to collect geologic and engineering data for submission with the permit application or resource recovery certification application;
ing plans submitted in relation to the permit application;
accuracy and adequacy of the geologic and engineering plans submitted in relation to the permit application; and
gist’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;
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
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.
(4) Corrective Action Oversight Cost Recovery.
AUTHORITY: sections 260.370, 260.390, 260.395, and 260.437, RSMo 2016, and sections 260.380, 260.391, and 260.475, RSMo Supp. 2019.* 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. Amended: Filed April 30, 1999, effective Nov. 30, 1999. Amended: Filed Feb. 1, 2001, effective Oct. 30, 2001. Amended: Filed Dec. 17, 2001, effective Aug. 30, 2002. Amended: Filed April 2, 2002, effective Nov. 30, 2002. Amended: Filed March 27, 2003, effective Dec. 30, 2003. Amended: Filed Oct. 15, 2008, effective June 30, 2009. Amended: Filed June 15, 2015, effective Jan. 30, 2016. Amended: Filed June 14, 2018, effective March 30, 2019. Amended: Filed Aug. 30, 2019, effective March 30, 2020. *Original authority: 260.370, RSMo 1977, amended 1980, 1988, 1993, 1995, 2004, 2010; 260.380, RSMo 1977, amended 1980, 1985, 2000, 2004, 2005, 2011, 2013, 2014, 2018; 260.390, RSMo 1977, amended 1980, 1983, 1985, 1993, 2013; 260.391, RSMo 1980, amended 1993, 2000, 2005, 2018; 260.395, RSMo 1977, amended 1980, 1983, 1985, 1988, 2000, 2013, 2015; 260.437, RSMo 1983, amended 1995; and 260.475, RSMo 1983, amended 1985, 1988, 1994, 1999, 2000, 2004, 2005, 2011, 2013, 2014, 2018.