Instructions for Payment of the Solid Waste Management Fee

Instructions for Payment of the Solid Waste Management Fee,

Subtitle D Management Fee and

Preparation of the Quarterly Report Documents

All solid waste management landfill facilities that accept solid waste for disposal are required to prepare a report

and pay fees on the amount of waste accepted each calendar quarter. (See: 415 ILCS 5/22.15(b) and 415 ILCS

5/22.44(b)). The following instructions are provided to assist in describing the applicable requirements under

“Procedures for Operation of the Non-Hazardous Solid Waste Fee System,” 35 Ill. Adm. Code 858. The instructions

below are a reiteration of requirements for preparing the documents and paying the fees reflected in the Solid

Waste Management Fee and Subtitle D Management Fee - Quarterly Summary and Payment (“Quarterly

Summary”).

Daily Records

Solid waste management landfills are required to maintain records of all waste received daily for disposal. The

Daily Record must be maintained at the landfill or the company’s business office and must be made available for

inspection or copying upon request. For each load of waste received, the Daily Record must identify the type of

waste received, the amount of waste received, the waste’s State of origin, and the basis for any fee exemption

assessed by the facility. If a fee exemption is claimed, the Daily Record must also include documentation

supporting the exemption.

The amount of waste accepted for disposal must be tracked using the same measurement as fee payment. If fees

are paid based on cubic yards, the volume of the waste must be tracked in cubic yards. (See: 35 Ill. Adm Code

858.201 through Section 858.208). If fees are paid based on tons, the weight of the waste must be tracked in tons.

(See: 35 Ill. Adm. Code 858.301 through Section 858.309). If a landfill’s fee payments alternate between cubic

yards and tons, both methods of measurement must be tracked. Landfills that pay fees based on tons must use

an on-site scale that is annually certified as accurate by the Illinois Department of Agriculture.

Landfills may develop their own daily record forms provided the form contains all information required by applicable

Illinois law and Agency regulations. (See: 35 Ill. Adm. Code 858.203 and 35 Ill. Adm. Code 858.303). If gate tickets

are used as part of the daily record, the gate tickets should be issued in sequential numerical order. All gate

tickets, including voided tickets must be maintained.

Monthly Records

Monthly records must be maintained in one of the two attached prescribed formats. One format is for facilities

that track waste and pay fees based on cubic yards and the other is for facilities that track waste and pay fees

based on tons. Landfills that alternate fee payment between cubic yards and tons must complete both forms.

Monthly records must account for all information contained in the daily records, including, but not limited to, the

volume of waste accepted for disposal that is exempt from fees. Copies of the monthly records must be submitted

to the Illinois EPA with the corresponding Quarterly Summary.

Quarterly Summary and Payment

The Quarterly Summary and Payment Form must be maintained using the forms prescribed by the Illinois EPA.

The Quarterly Summary and Payment Form must account for all information contained in the daily and monthly

records, including, but not limited to, the volume and/or weight of waste that is accepted for disposal that is exempt

from fees. (See: 35 Ill. Adm. Code 858.207 and 35 Ill. Adm. Code 858.308).

The Quarterly Summary due on April 15 of each year is required to include an estimate of the remaining permitted

capacity for the site based on the site permit as of April 1 of that year. (See: 35 Ill. Adm. Code 858.207(c) and 35 Ill.

Adm. Code 858.308(c)). Alternatively, the estimated remaining capacity may be exported, as set forth in 415 ILCS

20/4.

Fees

The Illinois Environmental Protection Act established the Solid Waste Management Fee and Subtitle D Management

Fee for solid waste management facilities to pay quarterly estimates and an annual fee in Illinois. These fees are

based on the volume of waste accepted for disposal during the relevant calendar year and are reflected in the table

below. (See: 415 ILCS 5/22.15(b)(1-5) and 415 ILCS 5/22.44(b)(1-5)).

Disposal Volume

Solid Waste Management Fee

Subtitle D Management Fee

150,000 yds

$0.95 per yd

or $2.00 per ton

$0.101 per yd

or $0.22 per ton

100,000 yds

– 150,000 yds

$52,630.00

$7,020.00

50,000 yds

– 100,000 yds

$23,790.00

$3,120.00

10,000 yds

– 50,000 yds

$7,260.00

$975.00

<10,000 yds

$1,050.00

$210.00

For payments due January 15 of each year, the amount owed is based on the volume of waste permanently

disposed of during the previous calendar year minus the amounts paid during the first three quarters of the year.

(See: 35 Ill. Adm. Code 858.401(c)(2)). Fees paid on or before April 15, July 15, and October 15 of each year,

are based on the procedures set forth in 35 Ill. Adm. Code 858.401(c)(1) to pay a quarterly estimate of the

annual fee. If the calculations of fees result in an overpayment in any given calendar year, the Illinois EPA will

provide credit to any fees due during the next reporting year. (See: 35 Ill. Adm. Code 858.401(d)). Fee payments

due on or before April 15, July 15, and October 15 of each year, may be subject to an alternative fee payment

calculation, if approved by the Illinois EPA in accordance with 35 Ill. Adm. Code 858.401(g).

If both tons and cubic yards are reported, the quantity of solid waste shall be converted into cubic yards on each

Quarterly Summary and Payment Form. The conversion ratio for making this determination is 3.3 cubic yards

per ton. (See: 35 Ill. Adm. Code 858.401(c)(1)(A)). Calculations of waste converted from tons to cubic yards

shall be weighed on a scale that has been certified under the Weights and Measures Act. (See: 35 Ill. Adm.

Code 858.201).

For owners and operators that solely weigh the solid waste received at their facilities, the payment due is

calculated by multiplying the quantity of solid waste received in tons weighed times the applicable rates in

Section 22.15 and Section 22.44 of the Illinois Environmental Protection Act. (See: 35 Ill. Adm. Code

858.401(b)).

Fee Exemptions

The Solid Waste Management Fee and the Subtitle D Management Fee may not apply all wastes accepted for

disposal, including the waste streams identified below. Owners and operators should review 35 Ill. Adm. Code

858.103 for the exemptions from the fee system. Documentation supporting a landfill’s claim of exemption must

be maintained as part of the landfill’s Daily Records and submitted to the Illinois EPA with the Quarterly

Summary. (See: 415 ILCS 5/22.15(k) and 415 ILCS 5/22.44(c)).

1. Hazardous Waste. Section 3.220 of the Illinois Environmental Protection Act defines the phrase “hazardous

waste.” Documentation supporting this exemption includes, at a minimum, Uniform Hazardous Waste

Manifests for the accepted waste.

2. Pollution Control Waste. Section 3.335 of the Illinois Environmental Protection Act defines the phrase

“pollution control waste.” For the purposes of Section 858, “a waste is a ‘pollution control waste’ rather than a

‘industrial process waste’ if it is a non-hazardous special waste resulting from operation of a pollution control

device authorized or permitted pursuant to any state or federal law or any standards or regulations

thereunder.” (See; 35 Ill. Adm. Code 858.103(c)). Common examples of these wastes include treatment plant

sludges, baghouse dusts, scrubber sludges, chemical spill cleanings, and contaminated soils from

remediation sites and construction projects. Documentation supporting this exemption may include, manifests

identifying the waste and waste generator, waste profile information, or information that includes a description

of the waste, the generator of the waste, and the activity that generated the waste.

3. Waste from recycling, reclamation, or reuse processes that have been approved by the Illinois EPA as

being designed to remove any contaminant from wastes so as to render the wastes reusable, provided

that the process renders at least 50 percent of the waste reusable. Common examples of these wastes

include processes that generate materials that are subject to beneficial use determinations or residuals

from materials recovery facility operations. This exemption does not apply to waste that is not generated

from a recycling process, such as office waste or other common municipal waste. Documentation

supporting this exemption may include, at a minimum, information that includes a description of the waste,

the generator of the waste, and the activity that generated the waste.

4. Non-hazardous solid waste that is received at a landfill and composted or recycled through a process

permitted by the Illinois EPA.

5. Any landfill permitted by the Illinois EPA to receive only demolition or construction debris or landscape

waste.

Fee and reports are to be received by the Illinois EPA within fifteen calendar days after the end of each

Quarterly Reporting Period. The reporting schedule is outlined below. (See: 35 Ill. Adm. Code 858.401(a)).

Calendar Quarter Reported

Report Due Date

First Quarter (January through March)

April 15

Second Quarter (April through June)

July 15

Third Quarter (July through September)

October 15

Fourth Quarter (October through December)

January 15

These reports should be submitted to:

Illinois Environmental Protection Agency

Attn: Accounts Receivable Fiscal Services Section #2

1021 North Grand Avenue East Post Office Box 19276

Springfield, Illinois 62794-9276

All checks should be payable to: Illinois Environmental Protection Agency

How to Complete the Combined Quarterly Summary and Payment Form:

1. Section I - Cubic Yards (CY) of Waste Received

a. Identify the cubic yards of waste received each month during this reporting quarter, differentiating

between waste that is subject to fees and waste that is exempt from fees.

b. Add each section to determine the total for this quarter.

c. Year total is the total for each category of waste for this calendar year, including this quarter if the

report submitted on or before January 15

. Any other Quarterly Summary report fee is determined

by estimating the applicable disposal volume by adding the preceding three calendar months and

multiplying by four to determine the estimated year total.

d. This section is to be used for waste where fee payment is based on cubic yards. Waste cannot be

converted from tons to cubic yards unless it has been weighed on a scale that has been certified under

the Weights and Measures Act.

2. Section II - Tons of Waste Received

a. Identify the tons of waste received each month during this reporting quarter, differentiating between

waste that is subject to fees and waste that is exempt from fees.

b. Add each section to determine the total for this quarter.

c. Year total is the total for each category of waste for this calendar year, including this quarter if the

report submitted on or before January 15

d. This section is to be used only for waste which has been weighed on a scale that has been certified

under the Weights and Measures Act. Waste cannot be converted from cubic yards to tons for

purposes of fee payment.

3. Solid Waste Management Fee

a. Based on the estimated year total identified in 1(c) above, determine the applicable cubic yard

disposal volume and dividing by four to calculate your quarterly fee. If submitting the January

Quarterly Summary, subtract from the year total the previous three-quarter payments to

determine the quarterly fee.

b. For owners and operators that solely weigh the solid waste received at their facilities, the

payment due is calculated by multiplying the quantity of solid waste received in tons weighed

times the applicable rates in Section 22.15 and Section 22.44 of the Illinois Environmental

Protection Act. (See: 35 Ill. Adm. Code 858.401(b)).

c. Adjustments (+) or (-): if applicable, identify the amount to be added or subtracted for any fees due

from a previous calendar year to the total obtained in 3(a) above. (See: 35 Ill. Adm. Code

858.401(d)).

d. Total (a) $: This represents the total payment of fees due for cubic yards and/or tons, less any

adjustments from a previous period.

4. Subtitle D Management Fee. The Subtitle D Management Fee is calculated using the same steps as the

Solid Waste Management Fee, but with the fee amounts identified in the Quarterly Summary and Payment

Form.

5. Amount Due with this Report. The total fee due is the sum of the Solid Waste Management Fee and Subtitle

D Management Fee amounts reflected in the Quarterly Summary and Payment Form. Section 858.208 and

Section 858.309, detail the requirements for any revisions or adjusted payments to the monthly or quarterly

reports. (See: 35 Ill. Adm. Code 858.208 and 858.309).

6. State of Origin Quarterly Report. All solid waste accepted for disposal in an Illinois permitted landfill must be

identified according to the State from which it was generated or the State from which the waste was shipped

to the landfill. If the waste was generated in or transported from more than one State, the operator must

estimate the quantity from each State of origin, the operator shall estimate the quantity from each State,

based on information provided by the transporter and record the data accordingly. This information should

be reflected in the same manner as other solid waste information.