(1) From and after the 1st day of July, 1988, there is hereby levied and imposed a tax of not to exceed one percent (1%) of the gross dollar daily or monthly settlements for the sale of all milk and cream produced in the state of Idaho and sold or contracted through commercial channels, which tax shall be due on or before the time when such milk or cream is first sold or contracted in the commercial channels and shall be paid at such time or times as the commission may, by rule or regulation, prescribe, as hereinafter provided, but not later than the 25th day of the month next succeeding the month in which milk or cream is sold or contracted in commercial channels. The tax provided in this section shall be levied and imposed at a rate of not more than one percent (1%) as the commission, by a vote of two-thirds (2/3) of its members, establishes.
(2) The tax shall be levied and assessed to the producer at the time of delivery for sale if sold by a producer, and shall be collected by the first purchaser and/or producer-handler and deducted from the amount due the producer, and all money so collected shall be made payable to the Idaho dairy products commission on or before the 25th day of the succeeding month. All such payments shall be sent directly to the commission for deposit. If a purchaser and/or producer-handler fails to remit any money so collected or fails to make deductions for assessments, a penalty of ten percent (10%) shall be added to the amount of any assessments which are unpaid when due under the terms of this chapter.
Terms Used In Idaho Code 25-3117
- Commission: means the Idaho dairy products commission;
Idaho Code 25-3103
Lien: A claim against real or personal property in satisfaction of a debt. Month: means a calendar month, unless otherwise expressed. See Idaho Code 73-114 Producer: means a person who produces milk from cows and sells it for human or animal food, or medicinal or industrial uses;
Idaho Code 25-3103
Producer-handler: means any person who produces milk or milk fat and uses such production, or any part of it, for processing. See Idaho Code 25-3103 State: when applied to the different parts of the United States, includes the District of Columbia and the territories; and the words "United States" may include the District of Columbia and territories. See Idaho Code 73-114 Statute: A law passed by a legislature.
(3) The tax constitutes a lien prior to all other liens and encumbrances upon such milk or cream except liens which are declared prior by operation of a statute of this state.