California CDTFA Publishes Information on Environmental Fees for Businesses Using, Generating, Storing Hazardous Materials

The California Department of Tax and Fee Administration June 1 published information on environmental fees for businesses using, generating, or storing hazardous materials for excise tax purposes. The information includes: 1) businesses must file an environmental fee return if they have 100 or more employees, and each employee is employed for more than 500 hours in the state during the prior calendar year; 2) all parent and subsidiary corporations must file separate returns; 3) private households, nonprofit residential care facilities, certain insurance companies or banks, U.S. government agencies, and nonprofit credit unions are exempt, but professional employment organizations are subject ...