§ 2-7-6. Tonnage reports, tonnage fees.
(a) There shall be paid to the department of environmental management for all commercial
fertilizers distributed in this state a tonnage fee at the rate of fifteen cents (15¢)
per ton: provided, that sales or exchanges between manufacturers are exempted. Tonnage
fees of less than one dollar ($1.00) are waived. All registration and tonnage fees
received by the director under the provisions of this chapter shall be deposited into
the general fund as general revenue.
(b) Every person who distributes a commercial fertilizer in this state shall file with
the director, on forms furnished by the director, an annual tonnage report, under
oath, for the twelve-month (12) period ending June 30. The report shall set forth
the net tons of each grade of commercial fertilizer distributed in this state during
the twelve-month (12) period.
(c) The tonnage report and tonnage fee are due on or before July 15 following the close
of the annual period. The tonnage fee is at the rate stated in subsection (a).
(d) If the tonnage report is not filed and/or the tonnage fee not made on or before August
1, following the close of the annual period, a collection fee amounting to ten percent
(10%) (ten dollars ($10.00) minimum) of the amount shall be assessed against the registrant,
and the amount of fees due shall constitute a debt and become the basis of a judgment
against the registrant. The director, however, in the director's discretion, may grant
a reasonable extension of time. No information furnished the director under this section
shall be disclosed in a way as to divulge the operation of any person.
(e) When more than one person is involved in the distribution of a commercial fertilizer,
the last person who has the fertilizer registered and who distributes to a non-registrant
(dealer or consumer) is responsible for reporting and paying the tonnage fee, unless
the report and payment is made by a prior distributor of a fertilizer.
(f) All moneys for the commercial fertilizer program shall be made available to the director
for the following purposes:
(1) To support the feed and fertilizer testing laboratory for the testing and analysis
of commercial fertilizers distributed within this state for the expressed purpose
of detection of deficiency; and
(2) For payment of ancillary services, personnel, and equipment incurred in order to carry
out the purposes of quality assurance defined by this chapter.
(g) The director may require that all reports and fees required by this section be submitted
electronically.
(h) In addition to the tonnage fees, the director may charge a processing fee. The department
shall set the amount of such fees through rules and regulations, with processing fees
not to exceed five percent (5%) of the registration fee per report.