455B.424  Hazardous waste fees.
  1.  The person who generates hazardous waste or the owner or operator of a hazardous waste disposal facility who transports hazardous wastes off of the site where the hazardous waste was generated or off the disposal facility site shall pay a fee of ten dollars for each ton up to two thousand five hundred tons of hazardous waste transported off the site, excluding the water content of any waste that is transported to another facility under the ownership of the generator for the purposes of waste treatment or recycling.
  2.  A person who generates hazardous waste or owns or operates a facility which treats or disposes of hazardous waste at the facility shall pay the following fees:
  a.  Forty dollars for each ton of hazardous wastes placed, deposited, dumped or disposed of onto or into the land at a disposal facility in Iowa.
  b.  Two dollars for each ton up to five hundred tons of hazardous waste destroyed or treated at the generator’s site or at the disposal facility to render the hazardous waste nonhazardous.
  3.  Fees specified in subsections 1 and 2 shall not be imposed on the state or any of its political subdivisions.
  4.  Fees specified in subsections 1 and 2 shall not be imposed on any of the following:
  a.  Hazardous waste that is reclaimed or reused for energy or materials.
  b.  Hazardous waste that is transformed into new products which are not wastes.
  c.  Hazardous wastes created or retrieved as a result of remedial actions at a hazardous waste or hazardous substance disposal site.
  d.  Influent waste water to a treatment facility which is subject to regulation under either 33 U.S.C. §1317(b) or 33 U.S.C. §1342.
  e.  A hazardous waste which due to its intrinsic physical, chemical or biological composition degrades, decomposes or changes physical characteristics so as to be rendered or considered nonhazardous without any form of external mechanical, physical or chemical treatment being introduced. However, such change to a nonhazardous nature must occur within twenty-four hours of the generation of the hazardous waste before the exemption granted in this paragraph is applicable.
  5.  In addition to other fees imposed by this section, a person that is required to obtain a United States environmental protection agency identification number shall pay the following fees:
  a.  If the person generates more than one thousand kilograms of hazardous waste per month, a fee of two hundred fifty dollars.
  b.  If the person generates hazardous waste but does not generate more than one thousand kilograms of hazardous waste per month, a fee of twenty-five dollars.
  c.  If the person is a transporter of hazardous waste, a fee of twenty-five dollars.
  d.  If the person operates a hazardous waste treatment, storage, or disposal facility, a fee of twenty-five dollars.
  6.  Fees imposed by this section shall be paid to the department on an annual basis. Fees are due on April 15 for the previous calendar year. The payment shall be accompanied by a return in the form prescribed by the department.
  7.  A person required to pay fees by this section who fails or refuses to pay the fees imposed by this section shall be assessed a penalty of fifteen percent of the fee due. The penalty shall be paid in addition to the fee due.
  8.  Moneys collected or received by the department pursuant to this section shall be transmitted to the treasurer of state for deposit in the hazardous waste remedial fund.
  9.  The fees imposed by this section shall be suspended if after collection of the fees due from the previous quarter, the hazardous waste remedial fund has a balance in excess of six million dollars. If the balance falls below three million dollars, the fees shall be reimposed commencing the beginning of the next calendar quarter.
84 Acts, ch 1108, §10; 88 Acts, ch 1115, §1; 91 Acts, ch 155, §6; 98 Acts, ch 1178, §11, 12
Referred to in §455B.432