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Occupational Lead Poisoning Prevention Fee

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Occupational Lead Poisoning Prevention Fee
State Board of Equalization • July 2014 • Publication 94
Occupational Lead Poisoning Prevention Fee
This publication is designed to provide basic information about California’s occupational lead poisoning prevention fee. If
you have any questions that are not answered in this publication, please see next page for contact information.
What is the occupational lead
poisoning prevention fee?
This fee is applicable to employers
in industries where there is evidence
of a potential for lead poisoning.
The fee is graduated and is based on
the employer’s Standard Industrial
Classification (SIC) codes (see next
page for definition) and the number
of employees who are each employed
in California for 160 hours or more
in a calendar year. The Board of
Equalization (BOE) administers
the occupational lead poisoning
prevention fee in partnership with the
California Department of Public Health
(CDPH). Under the program, the CDPH:
• Identifies sources of lead toxicity in
the workplace.
• Maintains the California
Occupational Blood Lead Registry.
• Helps employers improve lead safety.
• Provides training, educational
materials, and technical assistance
to employers, employees, and health
professionals.
• Recommends measures for the
prevention of occupational lead
poisoning.
The fee was established by Senate Bill
240 (Ch. 798, Statutes of 1991) adding
section 105185, et seq. to the Health
and Safety Code.
Who pays the fee?
As an employer, you are responsible
for paying the fee if your business:
• Is in an industry category that has
been identified by the CDPH as
having a potential for occupational
lead poisoning,
• Had lead or lead-containing
materials present in the business
operation during the previous
calendar year, and
• Had ten or more employees who
each were employed for 160 hours
or more in California during the
previous calendar year—whether or
not an individual employee’s specific
job involved exposure to lead or
lead-contaminating materials.
When is the fee due?
The annual fee payment and fee return
are due to the BOE on or before the
last day of February for the previous
calendar year. All registered feepayers
should receive a fee return via mail in
January to complete and file with the
BOE. If you do not receive a fee return
by early February, please contact the
BOE.
Exception: If you close or sell your business
or organization during the calendar year,
you must notify the BOE at that time so we
can update our records and send you a final
return.
The final return shall be due and payable
on the last day of the month following the
end of the quarter in which the transfer or
discontinuance takes place.
To avoid receiving a delinquency
notice, you must file a return, even if
you do not owe a fee amount or plan
to apply for a fee waiver, as described
later in this publication. Late payments
are subject to a penalty of ten percent,
plus interest at an adjusted annual
rate, as specified in Revenue and
Taxation Code section 43155.
How much is the fee?
It depends. The fee amount is based
on the following criteria:
• The number of employees employed
by you for 160 hours or more in
California, and
• Your fee category, A or B, depending
on your four-digit SIC code. The
categories are based on the number
of cases in a SIC code where workers
were found to have elevated levels
of lead in their blood, as reported to
the CDPH’s California Occupational
Blood Lead Registry in the prior
three years.
Category A applies to businesses in
a SIC code that had fewer than 20
reported cases.
Category B applies to businesses
in a SIC code that had 20 or more
reported cases.
The category A or B fee rate
schedules can be found on our
website at
www.boe.ca.gov/sptaxprog/efdrate.htm#15.
BOARD MEMBERS (Names updated 2016)
SEN. GEORGE RUNNER (Ret.)
First District
Lancaster
FIONA MA, CPA
Second District
San Francisco
JEROME E. HORTON
Third District
Los Angeles County
DIANE L. HARKEY
Fourth District
Orange County
BETTY T. YEE
State Controller
DAVID J. GAU
Executive Director
Publication 94 • Occupational Lead Poisoning Prevention Fee • July 2014
Am I eligible for a fee waiver?
For More Information
You may apply for a fee waiver if
very minimal or no lead or leadcontaining materials were present in
your business operations during the
previous calendar year.
BOE website and Board Member
contact information: www.boe.ca.gov
Customer Service Center:
1-800-400-7115
TTY:711
To request a fee waiver application,
you should complete Section I on your
fee return and follow the instructions.
You must check box 1A or 1B under
Section I to let us know how you would
like to receive a fee waiver application.
Your request for a fee waiver will be
reviewed by the CDPH.
Customer service representatives are
available to help you from 8:00 a.m.
to 5:00 p.m., (Pacific time), Monday
through Friday, except state holidays.
Or write to us at:
State Board of Equalization
Special Taxes and Fees
PO Box 942879
Sacramento, CA 94279-0088
For specific information about fee
waivers, please contact the CDPH,
Occupational Lead Poisoning
Prevention Program.
Taxpayers’ Rights Advocate:
Call toll-free for help with problems
you were unable to resolve through
normal channels (for example, by
speaking to a supervisor):
1-888-324-2798, or
fax 1-916-323-3319.
What are SIC codes?
The occupational lead poisoning
prevention fee applies to businesses
in certain industry categories. Those
categories are based on SIC codes
established by the U.S. Department of
Commerce. A list of SIC codes that the
CDPH uses for this fee can be found in
California Code of Regulations, Title
17, Ch. 11, section 38005. The codes
are used to designate the activities
of business operations. The CDPH
notifies the BOE which businesses
are in categories with documented
evidence of potential occupational
lead poisoning.
Or write to the Taxpayers’ Rights
Advocate at:
Taxpayers’ Rights Advocate
State Board of Equalization
PO Box 942879
Sacramento, CA 94279-0070
California Department of Public Health:
Occupational Lead Poisoning
Prevention Program (OLPPP)
Attention: Fee Waiver Request
850 Marina Bay Pkwy, Bldg. P, 3rd Fl.
Richmond, CA 94804
Telephone
Toll-free (CA only)
1-866-627-1587
Out-of-State 1-510-620-5757
The BOE sends occupational lead
poisoning prevention fee returns to all
registered feepayers. These businesses
are responsible for paying the fee and
must file a completed fee return each
year.
Website
www.cdph.ca.gov/programs/ohb/pages/
default.aspx
Note: This publication summarizes the law and applicable regulations in effect when the publication was written.
However, changes in the law or in regulations may have occurred since that time. If there is a conflict between the text
in this publication and the law, decisions will be based on the law and not on this publication.
State Board of Equalization • www.boe.ca.gov
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