(a) Definitions: When used in Health and Safety Code section 25205.6, or in this chapter, the following terms have the meanings given below.

(b) The following references identify materials that pose a significant present or potential hazard to human health or safety, or to the environment, if released into the workplace or the environment:

In addition, a material is hazardous if the manufacturer or producer is required to prepare a material safety data sheet (MSDS) for the substance or product pursuant to chapter 2.5 (commencing with § 6360) of part 1 of division 5 of the Labor Code, or pursuant to any applicable federal law or regulation.

(c) The Department shall compile a list of industry types, either by Standard Industrial Classification (SIC) Code or North American Industry Classification System (NAICS) Code, that are subject to the environmental fee. The Department shall include a code in the compilation if it determines that it is probable that the industry, in order to function at a level requiring one hundred or more employees, would, in the normal course of doing business, generate, store, use, or conduct activities that involve one or more hazardous materials at one or more times during a year. The Department shall take into account the normal usage of consumer or business products that are in common distribution and contain hazardous materials, and the list shall include, but not be limited to, any industry type that uses or conducts activities involving such consumer or business products. In addition to any other relevant indicators, the Department may also take into account one or more databases maintained by, or based on records maintained by, a government agency, if that database indicates hazardous material usage by industry type. Codes shall normally be listed by two digits, except that the Department may break codes down by additional digits if it determines that, for one or more industry sub-categories, the determination should differ from the two-digit code, or if a sub-category has been exempted from the environmental fee by law.

(d) The Department shall submit the list of industry types to the California Department of Tax and Fee Administration by October 1 on an annual basis, and in doing so shall ensure that the list continues to meet the requirements of subsection (c). The codes that are on the most recently submitted list shall be deemed to be correct and shall not be superseded until the Department submits a revised list to the California Department of Tax and Fee Administration. Pursuant to the criteria established by subsection (c), all codes pertain to industry types that generate, store, use, or conduct activities related to hazardous materials, with the exception of the code that applies to Private Households. The code for Residential Care is excluded from the list in accordance with subdivision (g) of section 25205.6 of the Health and Safety Code.