§ 45-616 — Water quality assurance fee; disposition of revenue

A. The director shall levy and collect, in a form prescribed by the department, an annual water quality assurance fee from each person who owns a type 1 or a type 2 non-irrigation grandfathered right pursuant to article 5 of this chapter or who holds a groundwater withdrawal permit for beneficial use issued pursuant to article 7 of this chapter.

B. Except as provided in subsection C of this section and section 45-411.01, subsection C, the fee is levied in an amount of two dollars twelve cents per acre-foot and at a proportionate rate for any lesser or greater quantity of groundwater withdrawn for beneficial use during the calendar year.

C. A person who, under section 45-604, subsection B, is not required to use and does not use a water measuring device to measure withdrawals made pursuant to a type 2 non-irrigation grandfathered right or a groundwater withdrawal permit shall pay an amount equal to the water quality assurance fee of two dollars twelve cents per acre-foot multiplied by the number of acre-feet of the grandfathered right or the groundwater withdrawal permit.

D. This section does not apply to any water that is subject to the tax on potable water imposed by section 42-5302.

E. The water quality assurance fee shall be paid to the department at the time the person withdrawing groundwater for beneficial use files the annual groundwater withdrawal report pursuant to section 45-632.

F. The director shall separately account for and remit monies collected under this section for deposit in the water quality assurance revolving fund established by section 49-282.