200.8 - INSPECTION FEES.
200.8 INSPECTION FEES.
1. a. There shall be paid by the licensee to the secretary
for all commercial fertilizers and soil conditioners sold, or
distributed in this state, an inspection fee to be fixed annually by
the secretary of agriculture at not more than twenty cents per ton.
Sales for manufacturing purposes only are hereby exempted from fees
but must still be reported showing manufacturer who purchased same.
Payment of said inspection fee by any licensee shall exempt all other
persons, firms or corporations from the payment thereof.
b. On individual packages of specialty fertilizer containing
twenty-five pounds or less, there shall be paid by the manufacturer
in lieu of the semiannual inspection fee as set forth in this
chapter, an annual registration and inspection fee of one hundred
dollars for each brand and grade sold or distributed in the state.
In the event that any manufacturer sells specialty fertilizer in
packages of twenty-five pounds or less and also in packages of more
than twenty-five pounds, this annual registration and inspection fee
shall apply only to that portion sold in packages of twenty-five
pounds or less, and that portion sold in packages of more than
twenty-five pounds shall be subject to the same inspection fee as
fixed by the secretary of agriculture as provided in this chapter.
c. Any person other than a manufacturer who annually offers
for sale, sells, or distributes specialty fertilizer in the amount of
four thousand pounds or more or applies specialty fertilizer for
compensation shall pay an annual inspection fee of thirty dollars in
lieu of the semiannual inspection fee as set forth in this chapter.
2. Every licensee and any person required to pay an annual
registration and inspection fee under this chapter in this state
shall:
a. File not later than the last day of January and July of
each year, on forms furnished by the secretary, a semiannual
statement setting forth the number of net tons of commercial
fertilizer or soil conditioners distributed in this state by grade
for each county during the preceding six months' period; and upon
filing such statement shall pay the inspection fee at the rate stated
in subsection 1 of this section. However, in lieu of the semiannual
statement by grade for each county, as hereinabove provided for, the
registrant, on individual packages of specialty fertilizer containing
twenty- five pounds or less, shall file not later than the last day
of July of each year, on forms furnished by the secretary, an annual
statement setting forth the number of net tons of specialty
fertilizer distributed in this state by grade during the preceding
twelve-month period.
b. If the tonnage report is not filed or the payment of
inspection fees, or both, is not made within ten days after the last
day of January and July of each year as required in paragraph "a"
of this subsection, a penalty amounting to ten percent of the amount
due, if any, shall be assessed against the licensee. In any case,
the penalty shall be no less than fifty dollars. The amount of fees
due, if any, and penalty shall constitute a debt and become the basis
of a judgment against the licensee.
3. If there is an unencumbered balance of funds from the amount
of the fees deposited in the general fund pursuant to sections 200.9
and 201A.11 on June 30 of any fiscal year equal to or exceeding three
hundred fifty thousand dollars, the secretary of agriculture shall
reduce the per ton fee provided for in subsection 1 and the annual
license fee established pursuant to section 201A.3 for the next
fiscal year in such amount as will result in an ending estimated
balance of such funds for June 30 of the next fiscal year of three
hundred fifty thousand dollars.
4. In addition to the fees imposed under subsection 1, a
groundwater protection fee shall be imposed upon nitrogen-based
fertilizer. The fee shall be based upon the percentage of actual
nitrogen contained in the product. An eighty-two percent nitrogen
solution shall be taxed at a rate of seventy-five cents per ton.
Other nitrogen-based product formulations shall be taxed on the
percentage of actual nitrogen contained in the formulations with the
eighty- two percent nitrogen solution serving as the base. The fee
shall be paid by each licensee registering to sell fertilizer to the
secretary of agriculture. The fees collected shall be deposited in
the agriculture management account of the groundwater protection
fund. The secretary of agriculture shall adopt rules for the
payment, filing, and collection of groundwater protection fees from
licensees in conjunction with the collection of registration and
inspection fees. The secretary shall, by rule, allow an exemption to
the payment of this fee for fertilizers which contain trace amounts
of nitrogen. Section History: Early Form
[C46, 50, 54, § 200.15; C58, 62, 66, 71, 73, 75, 77, 79, 81, §
200.8] Section History: Recent Form
85 Acts, ch 142, § 1; 87 Acts, ch 225, § 206, 207; 88 Acts, ch
1169, § 1; 94 Acts, ch 1107, §46; 96 Acts, ch 1096, § 2, 15; 96 Acts,
ch 1219, § 34; 2009 Acts, ch 41, §263
Referred to in § 200.9, 455E.11