266.190. Inspection fees, exemptions--fee, how computed--report, when due--penalty for failure to make.
Inspection fees, exemptions--fee, how computed--report, whendue--penalty for failure to make.
266.190. 1. An inspection fee at the rate of ten cents per ton shallbe paid on commercial feeds distributed in this state by the person whosename appears on the label as the manufacturer, guarantor or distributor,except that a person other than the first manufacturer, guarantor ordistributor may assume liability for the inspection fee, subject to thefollowing:
(1) Assumption of liability for the payment of fees must beestablished by requesting to be put on deferment list with the director;
(2) No fee shall be paid on a commercial feed if the payment has beenmade by a previous distributor;
(3) No fee shall be paid on customer-formula feeds if the inspectionfee is paid on the commercial feeds which are used as ingredients therein;
(4) No fee shall be paid on commercial feeds which are used asingredients for the manufacture of commercial feeds. If the fee hasalready been paid, credit shall be given for such payment;
(5) In the case of pet food which is distributed in the state only inpackages of ten pounds or less, an annual fee of twenty-five dollars and alisting of each product must be submitted annually on forms provided by thedirector and accompanied by the payment of twenty-five dollars per productwhich shall be paid in lieu of the inspection fee specified above. Paymentis required by January first of each year. Payments not received untilafter January thirty-first are subject to a late fee of fifty percent ofthe payment due. The inspection fee required by subsection 1 of thissection shall apply to pet food distributed in packages exceeding tenpounds. The assessment of these penalty fees shall not prevent thedirector from taking other actions as provided in this chapter;
(6) The minimum inspection fee shall be five dollars per quarter;
(7) In the case of specialty pet food which is distributed in thestate only in packages of one pound or less, a listing of each productshall be submitted annually on forms provided by the director andaccompanied by payment of twenty-five dollars per product up to a maximumannual fee of one thousand dollars per manufacturer in lieu of aninspection fee. Payment is required by January first of each year.Payments not received until after January thirty-first are subject to alate fee of fifty percent of the payment due. The inspection fee requiredby subsection 1 of this section shall apply to specialty pet fooddistributed in packages exceeding one pound. The assessment of thesepenalty fees shall not prevent the director from taking other actions asprovided in this chapter.
2. Each person who is liable for the payment of such fee shall:
(1) File, not later than the last day of January, April, July andOctober of each year, a quarterly tonnage report, setting forth the numberof net tons of commercial feeds distributed in this state during thepreceding calendar quarter; and upon filing such statement shall pay theinspection fee at the rate stated in subsection 1 of this section.Inspection fees which are due and owing and have not been remitted to thedirector within fifteen days following the due date shall have a penaltyfee of twenty percent of the amount due, or five dollars, whichever isgreater, added to the amount due when payment is finally made. Theassessment of this penalty fee shall not prevent the director from takingother actions as provided in this chapter;
(2) Keep such records as may be necessary or required by the directorto indicate accurately the tonnage of commercial feed distributed in thisstate. The director shall have the right to examine such records toverify statements of tonnage. Failure to make an accurate statement oftonnage or to pay the inspection fee or comply with the requirements ofthis subdivision may constitute sufficient cause for the cancellation ofthe company's license.
3. Fees collected shall constitute a fund for the payment of thecosts of inspection, sampling, analysis, and other expenses necessary forthe administration of sections 266.152 to 266.220 and shall be deposited inthe state treasury and credited to the general revenue fund.
(L. 1972 S.B. 506 § 10, A.L. 1997 H.B. 211)Effective 1-1-98