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