|(a) Applicability. The owner or operator of an account
that is required to obtain a federal operating permit as described
in Chapter 122 of this title (relating to Federal Operating Permits
Program) shall remit to the commission an emissions fee each fiscal
year. A fiscal year is defined as the period from September 1 through
August 31. A fiscal year, having the same number as the next calendar
year, begins on the September 1 prior to that calendar year. Each
account will be assessed a separate emissions fee. An account subject
to both an emissions fee and an inspection fee, under §101.24
of this title (relating to Inspection Fees), is required to pay only
the greater of the two fees. The commission will not initiate the
combination or separation of accounts solely for fee assessment purposes.
If an account is operated at any time during the fiscal year that
a fee is being assessed, a full emissions fee is due. If the commission
is notified in writing that the account is not and will not be in
operation during that fiscal year, a fee will not be due.
(b) Self reported/billed information. Emissions/inspection
fees information packets will be mailed to each account owner or operator
prior to the fiscal year that a fee is due. The completed emissions/inspection
fees basis form must be returned to the address specified on the emissions/inspection
fees basis form within 60 calendar days of the date the agency sends
the emissions fees information packet. The completed emissions/inspection
fees basis form must include, at least, the company name, mailing
address, site name, all commission identification numbers, applicable
Standard Industrial Classification (SIC) category, the emissions of
all regulated air pollutants at the account for the reporting period,
and the name and telephone number of the person to contact in case
questions arise regarding the fee payment. If more than one SIC category
can apply to an account, the category reported must be the one with
the highest associated fee as listed in §101.24 of this title.
Subsequent to a review of the information submitted, a billing statement
of the fee assessment will be sent to the account owner or operator.
(c) Requesting fee information packet. If an account
owner or operator has not received the fee information packet described
in subsection (b) of this section by June 1 prior to the fiscal year
that a fee is due, the owner or operator of the account shall notify
the commission by July 1 prior to the fiscal year that a fee is due.
For accounts that begin or resume operation after September 1, the
owner or operator of the account shall request an information packet
within 30 calendar days prior to commencing operation.
(d) Payment. Fees must be remitted by check, certified
check, electronic funds transfer, or money order and sent to the address
printed on the billing statement.
(e) Due date. Payment of the emissions fee is due within
30 calendar days of the date the agency sends a statement of the assessment
to the account owner or operator.
(f) Basis for fees.
(1) The fee must be based on allowable levels or actual
emissions at the account. For purposes of this section, allowable
levels are those limits as specified in an enforceable document such
as a permit, certified registration of emissions, or Commission Order
that are in effect during the fiscal year that a fee is due and actual
emissions are the emissions of all regulated pollutants emitted from
the account during the last full calendar year preceding the beginning
of the fiscal year that a fee is due. Under no circumstances may the
fee basis be less than the actual emissions at the account. The fee
applies to the regulated pollutant emissions at the account, including
those emissions from point and fugitive sources. The fee basis must
include emissions during all operational conditions, including all
emissions from emissions events and maintenance, startup, and shutdown
activities as described in Subchapter F of this chapter (relating
to Emissions Events and Scheduled Maintenance, Startup, and Shutdown
Activities). Although certain fugitive emissions are excluded for
applicability determination purposes under subsection (a) of this
section, all fugitive emissions must be considered for fee calculations
after applicability of the fee has been established. A maximum of
4,000 tons of each regulated pollutant will be used for fee calculations.
The fee for each fiscal year is set at the following rates.
(2) The emissions tonnage for the account for fee calculation
purposes will be the sum of those allowable levels or actual emissions
for individual emission points or process units at the account rounded
up to the nearest whole number, as follows.
(A) Where there is an enforceable document such as
a permit, certified registration of emissions, or a Commission Order
establishing allowable levels for individual emission points or process
units, the actual emissions from all individual emission points and
process units at the account may be used to calculate the fee basis
only if a complete and verifiable emissions inventory for the account
is submitted as described in §101.10 of this title (relating
to Emissions Inventory Requirements). Where a complete and verifiable
emissions inventory is not submitted, the executive director may direct
that the fee be based on all of the allowable levels for the account.
(B) Where there is not an enforceable document such
as a permit, certified registration of emissions, or a Commission
Order establishing allowable levels for individual emissions points
or process units; actual emissions from all individual emission points
and process units must be used to calculate the fee basis. Actual
production, throughput, or measurement records must be submitted along
with complete documentation of calculation methods. Thorough justification
is required for all assumptions made and emission factors used in
(3) For purposes of this section, the term "regulated
pollutant" includes any volatile organic compound, any pollutant subject
to Federal Clean Air Act (FCAA), §111, any pollutant listed as
a hazardous air pollutant under FCAA, §112, each pollutant that
a national primary ambient air quality standard has been promulgated
(including carbon monoxide), and any other air pollutant subject to
requirements under commission rules, regulations, permits, orders
of the commission, or court orders. For purposes of this section,
the term "regulated pollutant" does not include individual gases listed
in the definition of greenhouse gases.
(g) Nonpayment of fees. Each emissions fee payment
must be paid at the time and in the manner and amount provided by
this subchapter. Failure to remit the full emissions fee by the due
date must result in enforcement action under Texas Water Code, §7.178.
The provisions of this section, as first adopted and amended thereafter,
are and must remain in effect for purposes of any unpaid fee assessments,
and the fees assessed in accordance with such provisions as adopted
or as amended remain a continuing obligation.
(h) Late payments. The agency shall impose interest
and penalties on owners or operators of accounts who fail to make
payment of emissions fees when due in accordance with Chapter 12 of
this title (relating to Payment of Fees).
|Source Note: The provisions of this §101.27 adopted to be effective December 5, 1991, 16 TexReg 6752; amended to be effective August 31, 1992, 17 TexReg 5550; amended to be effective August 18, 1993, 18 TexReg 5080; amended to be effective August 8, 1995, 20 TexReg 5504; amended to be effective August 14, 1996, 21 TexReg 7385; amended to be effective February 14, 1997, 22 TexReg 1323; amended to be effective October 22, 1997, 22 TexReg 10319; amended to be effective September 4, 2000, 25 TexReg 8649; amended to be effective September 13, 2001, 26 TexReg 6931; amended to be effective October 20, 2002, 27 TexReg 9592; amended to be effective June 24, 2010, 35 TexReg5281; amended to be effective August 11, 2011, 36 TexReg 4964; amended to be effective April 17, 2014, 39 TexReg 2875