(a) (1) Except as provided in paragraph (2), the fee imposed pursuant to § 25205.2 of the Health and Safety Code that is collected and administered under Section 43053 of this code is due and payable to the California Department of Tax and Fee Administration in two equal installments, on or before November 30 and February 28 of each fiscal year.

(2) For the 2022-23 fiscal year, the fees imposed under subdivision (j) of § 25205.2 of the Health and Safety Code collected and administered under Section 43053 are due and payable within 30 days after the date of assessment and the feepayer shall deliver a remittance of the amount of the assessed fee to the California Department of Tax and Fee Administration within that 30-day period.

(b) Every operator of a facility subject to the fee imposed pursuant to § 25205.2 of the Health and Safety Code shall file a fiscal year return accompanying the second installment payment required pursuant to subdivision (a), in the form prescribed by the California Department of Tax and Fee Administration, and pay the proper amount of fee due. Returns shall be filed with the California Department of Tax and Fee Administration using electronic media and authenticated in a form or pursuant to methods as may be prescribed by the California Department of Tax and Fee Administration. This subdivision does not apply to an operator with respect to the operation of a facility subject to the fee imposed under subdivision (j) of § 25205.2 of the Health and Safety Code for the 2022-23 fiscal year.

(c) For purposes of subdivision (a), the operator of a facility shall pay the applicable fee based on the type and size of the facility, as specified in § 25205.2 of the Health and Safety Code.

(d) This section shall become operative on July 1, 2022, and shall apply to the fees due for the 2022-23 fiscal year and thereafter.

(Amended (as added by Stats. 2021, Ch. 73, Sec. 95) by Stats. 2022, Ch. 574, Sec. 29. (AB 211) Effective September 27, 2022.)