Department of Toxic Substances Control: environmental fee: exemption.

Existing law requires the Department of Toxic Substances Control to provide the State Board of Equalization with a schedule of codes identifying the types of organizations that use, generate, store, or conduct activities in the state related to hazardous materials. Existing law requires each organization type identified in the schedule to pay an annual tax, known as the "environmental fee," at a specified amount based on the number of employees at the organization, which is deposited in the Toxic Substances Control Account. Existing law requires the State Board of Equalization to annually adjust those amounts to reflect the increase or decrease in the cost of living, as provided. This bill would exempt organizations with fewer than 100 employees from the annual tax until January 1, 2025.