2007 California Food and Agricultural Code Article 11. Inspection Tonnage Tax

CA Codes (fac:15061-15062)

15061.  (a) An inspection tonnage tax at the maximum rate of fifteen
cents (.15) per ton of commercial feed sold, except whole grains,
and whole hays when unmixed, shall be paid to the secretary by any
person who distributes commercial feed to a consumer-buyer in this
state.  The distributor shall also pay an inspection tonnage tax for
purchased commercial feed fed to his or her own animals.
   (b) The secretary may, based upon a finding and recommendation of
the Feed Inspection Advisory Board, determine the specific rate
necessary to provide the revenue needed to carry out the provisions
of this chapter.  The secretary and the Feed Inspection Advisory
Board shall not exceed the maximum tonnage rate established by this
section.  Setting the tonnage tax rate shall not be subject to
Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3
of Title 2 of the Government Code.
   (c) The secretary may, based upon a finding and recommendation of
the Feed Inspection Advisory Board, designate 15 percent of the
tonnage taxes collected, or two hundred thousand dollars (0,000),
whichever amount is greater, to provide funding for research and
education regarding the safe manufacture, distribution, and use of
commercial feed.  These funds may only be spent on activities
approved by the Feed and Inspection Advisory Board, with approval
being made prior to any expenditure.
   (d) This section shall remain in effect only until January 1,
2010, and as of that date is repealed, unless a later enacted
statute, that is enacted before January 1, 2010, deletes or extends
that date.



15061.  (a) An inspection tonnage tax at the maximum rate of fifteen
cents (.15) per ton of commercial feed sold, except whole grains,
and whole hays when unmixed, shall be paid to the secretary by any
person who distributes commercial feed to a consumer-buyer in this
state.  The distributor shall also pay an inspection tonnage tax for
purchased commercial feed fed to his or her own animals.
   (b) The secretary may, based upon a finding and recommendation of
the Feed Inspection Advisory Board, determine the specific rate
necessary to provide the revenue needed to carry out the provisions
of this chapter.  The secretary and the Feed Inspection Advisory
Board shall not exceed the maximum tonnage rate established by this
section.  Setting the tonnage tax rate shall not be subject to
Chapter 3.5 (commencing with Section 11340) of Part 1 of Division 3
of Title 2 of the Government Code.
   (c) This section shall become operative on January 1, 2010.




15062.  Every person subject to payment of the inspection tonnage
tax shall make reports and payments in the manner prescribed by the
director by regulation.
   If payment is delinquent, a penalty of 15 percent of the amount
past due shall be charged.  For payments more than 12 months
delinquent, an additional penalty of 1 percent per month of the
amount past due shall be charged.  The secretary shall set a penalty
fee, as necessary to cover administrative costs, for any delinquency
in making a report.