SECTION 19. Establishment of toxics use fee

(A) No later than April 1, 1990 the department shall prepare and distribute to all employers in the commonwealth in SIC codes Ten through Fourteen inclusive, Twenty through Forty inclusive, Forty-four through Fifty-one inclusive, Seventy-two, Seventy-three, Seventy-five and Seventy-six a toxics use survey. All such employers shall complete the survey and return it to the department no later than July 1, 1990. The survey shall require each such employer to identify as of January 1, 1990, for each covered facility it owns or operates within the commonwealth, the full-time equivalent number of employees at that facility; and, for each chemical identified in a list of chemicals provided by the department containing chemicals identified in either the list established pursuant to section 313 of EPCRA or the list established pursuant to sections 101(14) and 102 of CERCLA, whether such chemical is manufactured, processed, or otherwise used in such facility and if so, whether the quantity of each such use is below ten thousand pounds, between ten thousand and twenty-five thousand pounds, or over twenty-five thousand pounds. The completeness and accuracy of the employer's response to the survey shall be certified under pains and penalties of perjury by the manager of the facility. The department shall analyze the results of such survey no later than October 1, 1990, and shall recommend to the council any adjustment to the toxics use fee that may be necessary to comply with paragraph (D) of this section.

(B) Any toxic user required to file a report with the United States Environmental Protection Agency pursuant to section 313 of EPCRA during the year 1990 shall file a copy of such report with the department, and shall pay a toxics use fee as set forth in paragraph (C), on or before July 1, 1990.

(C) The toxics use fee shall be initially determined as set forth in this paragraph. The base fee for each facility shall be five hundred dollars for facilities at which the full-time equivalent of ten or more, but fewer than fifty, individuals are employed; seven hundred and fifty dollars for facilities at which the full-time equivalent of fifty, or more, but fewer than one hundred, individuals are employed; one thousand two hundred and fifty dollars for facilities at which the full-time equivalent of one hundred or more, but fewer than five hundred, individuals are employed; and two thousand five hundred dollars for facilities at which the full-time equivalent of five hundred or more individuals are employed. The base fee shall be increased by three hundred dollars for each toxic or hazardous substance for which the toxics user is required to file a report pursuant to section nine; provided, however, that the maximum fee shall be one thousand five hundred dollars for facilities at which the full-time equivalent of ten or more, but fewer than fifty, individuals are employed; two thousand dollars for facilities at which the full-time equivalent of fifty or more, but fewer than one hundred, individuals are employed; four thousand dollars for facilities at which the full-time equivalent of one hundred or more, but fewer than five hundred, individuals are employed, and eight thousand five hundred dollars for facilities at which the full-time equivalent of five hundred or more individuals are employed.

(D) On or before November 1, 1990, the council shall by regulation adjust the toxics use fee as set forth in this paragraph. If the council projects, on the basis of the survey required pursuant to paragraph (a), that the aggregate assessment of toxics use fees on July 1, 1991 is likely to fall below a lower bound which shall be four million dollars increased by a proportion equal to any increase in the Producer Price Index between July 1, 1989 and July 1, 1991, or above an upper bound which shall be five million, five hundred thousand dollars increased by a proportion equal to any increase in the Producer Price Index between July 1, 1989 and July 1, 1991, the council shall adjust the base fees, additional amount per chemical reported, and maximum fees in direct proportion, to result in a projected aggregate target assessment, which shall be five million dollars increased by a proportion equal to any increase in the Producer Price Index between July 1, 1989 and July 1, 1991. The base fees, additional amount per chemical, and maximum fees shall be adjusted annually to reflect changes in the Producer Price Index. The department shall annually on or before April 1, publish in the Massachusetts register the adjustments to be made for that year. The council shall also have the authority to adjust the fee for a substance that it designates as a higher hazard substance pursuant to subparagraph (D) of section 9. For a substance designated as a lower hazard substances, the fee shall only consist of the facility base fee as established by the council. Two years after the effective date of subparagraph (D) of said section 9, the council shall examine the current toxics use fee structure established by this section and may propose changes to the fee structure. In formulating a proposed toxics use fee structure, the council shall consider a number of factors, including, but not limited to; potential revenues generated by the fees, the impact fees will have on toxics users and their use of toxic substance, and the funding required for the program to meet its statutory obligations. Any new fee structure shall maintain the base fees, additional amount per chemical reported, and maximum fees structure described in paragraphs (C) and (D). The council shall file this recommendation with the executive office of administration and finance and the house and senate ways and means committees 90 days before promulgating regulations to implement the new toxics use fee structure.

(E) On or before July 1 of 1991 and each year thereafter, each toxics user filing a report pursuant to this chapter shall pay a toxics use fee determined in accordance with paragraph (d) for each facility for which such a report is filed.

(F) The department shall impose an additional administrative fee of $1,000 for failure to file a complete and accurate report by July 1 of the applicable year, or to pay any fee pursuant to this section in a timely manner. Late payment fees shall apply if a toxics use report is filed more than 30 days after July 1 of the applicable year or if payment of the fee is not made within 30 days of the date payment is due.

(G) Any toxics user who employs the equivalent of fewer than 100 full-time individuals may in instances of severe financial hardship, apply on or before July 1 of any year to the commissioner of the department. The commissioner may, for good cause shown, waive the fee for that year in whole or in part, or extend the time for paying any part of the fee. The commissioner shall annually report to the council the waivers granted.

(H) The council shall adopt, and may from time to time amend or repeal, rules and regulations which it deems necessary for the proper administration of this section.