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H0484...............................................by AGRICULTURAL AFFAIRS
BARLEY COMMISSION - Amends existing law to revise a tax rate relating to
barley; and to provide that the Barley Commission shall have discretion
within specified limitations to vote to adjust the tax.
02/07 House intro - 1st rdg - to printing
02/08 Rpt prt - to Agric Aff
02/13 Rpt out - rec d/p - to 2nd rdg
02/14 2nd rdg - to 3rd rdg
02/19 3rd rdg - PASSED - 49-20-1
AYES -- Anderson, Andrus, Bedke, Bell, Bilbao, Black, Block, Bock,
Boe, Bolz, Brackett, Chadderdon, Chavez, Chew, Collins, Crane, Durst,
Eskridge, Hart, Henbest(Burgoyne), Henderson, Jaquet, Killen, King,
Kren, Labrador, Lake, Marriott, Nielsen, Pasley-Stuart, Patrick,
Pence, Raybould, Ringo, Roberts, Ruchti, Rusche, Sayler, Schaefer,
Shepherd(02), Shirley, Smith(30)(Stanek), Snodgrass, Stevenson,
Thomas, Trail, Wills, Wood(27), Mr. Speaker
NAYS -- Barrett, Bayer, Bowers, Clark, Hagedorn, Harwood, LeFavour,
Loertscher, Luker, Mathews, McGeachin, Mortimer, Moyle, Nonini,
Shepherd(08), Shively, Smith(24), Thayn, Vander Woude, Wood(35)
Absent and excused -- Bradford
Floor Sponsor - Patrick
Title apvd - to Senate
02/20 Senate intro - 1st rdg - to Agric Aff
]]]] LEGISLATURE OF THE STATE OF IDAHO ]]]] Fifty-ninth Legislature Second Regular Session - 2008IN THE HOUSE OF REPRESENTATIVES HOUSE BILL NO. 484 BY AGRICULTURAL AFFAIRS COMMITTEE 1 AN ACT 2 RELATING TO AGRICULTURE; AMENDING SECTION 22-4015, IDAHO CODE, TO SPECIFY AN 3 EFFECTIVE DATE, TO REVISE A TAX RATE RELATING TO BARLEY AND TO PROVIDE 4 THAT THE BARLEY COMMISSION SHALL HAVE DISCRETION WITHIN SPECIFIED LIMITA- 5 TIONS TO VOTE TO ADJUST THE TAX; AND AMENDING SECTION 22-4019, IDAHO CODE, 6 TO PROVIDE A CORRECT CODE REFERENCE AND TO MAKE A TECHNICAL CORRECTION. 7 Be It Enacted by the Legislature of the State of Idaho: 8 SECTION 1. That Section 22-4015, Idaho Code, be, and the same is hereby 9 amended to read as follows: 10 22-4015. IMPOSITION OF TAX. (1) From and after the first day of July, 1119972008, there is hereby levied and imposed a taxof twonot to exceed four 12 cents (24¢) per hundredweight on all barley grown in the state of Idaho or 13 given to Idaho growers under a crop reduction program, and sold or contracted 14 in this state, and each and every crop grown or barley given to growers under 15 a crop reduction program thereafter. The tax shall be due on barley given to 16 growers under a crop reduction program and on barley sold or contracted 17 through commercial channels in this state, regardless of any deduction of the 18 tax on this same barley prior to it being given to the grower. The tax shall 19 be due on or before the time when such barley is first sold or contracted in 20 the commercial channels and shall be paid at such time or times as the commis- 21 sion may, by rule prescribe, as hereinafter provided, but not later than the 22 15th day of the month next succeeding the three (3) month period in which such 23 barley is sold or contracted in commercial channels. The commission shall des- 24 ignate the quarters (three (3) month periods) for the purpose of collection of 25 this tax. 26 (2) The tax shall be levied and assessed to the seller at the time of 27 delivery for sale and shall be deducted by the first purchaser from the price 28 paid to the seller at the time of sale or in case of a lienholder who may pos- 29 sess such barley under his lien, the tax shall be deducted by the lienholder 30 from the proceeds of the claim secured by such lien at the time the barley is 31 pledged or mortgaged. The tax shall be deducted as provided in this section 32 whether the barley is stored in this or any other state. The commission may, 33 however, permit any federal corporation, such as the commodity credit corpora- 34 tion, to waive its responsibility for the collection of the tax, provided the 35 amount of the tax is one dollar ($1.00) or less. 36 (3) It shall be within the discretion of the commission to establish the 37 amount of the tax to be levied. The amount of the tax to be levied shall not 38 exceed four cents (4¢) per hundredweight for any fiscal year. The decision 39 whether to adjust the amount of the tax to be levied and the time for which 40 the adjusted levy shall be in effect shall require the vote of a majority of 41 the commission members. 42 (4) The tax constitutes a lien prior to all other liens and encumbrances 43 upon such barley except liens which are declared by operation of a statute of 2 1 this state. 2 (45) Any person may request from the commission in writing, within thirty 3 (30) days after payment thereof, a refund of all or any portion of an assess- 4 ment levied hereunder on barley and paid by him. The commission shall make the 5 refund not later than thirty (30) days after the end of the fiscal year in 6 which the request is made. Refunds shall cease to be available beginning on 7 the first July 1 following completion of a referendum for the continuation or 8 discontinuation of refunds as described in section 22-4019, Idaho Code. 9 (56) A sale shall be exempt from the tax if a substantially similar tax 10 is imposed by and paid to another state or foreign country and used for simi- 11 lar purposes with respect to the same barley. The commission shall by rule 12 identify what other taxes are substantially similar and used for similar pur- 13 poses, and shall establish procedures for sellers to prove the payment of the 14 other taxes. 15 SECTION 2. That Section 22-4019, Idaho Code, be, and the same is hereby 16 amended to read as follows: 17 22-4019. REFERENDUM FOR BARLEY GROWERS. (1) After five (5) years from 18 the effective date of this section a referendum shall be held to determine if 19 barley growers favor the continuation of the refund provisions prescribed in 20 section 22-4015, Idaho Code. The question shall be submitted by secret ballots 21 upon which the words "Do you favor a barley commission that is funded by all 22 growers with no refund provision?" are printed with a square before each of 23 the printed words "YES" and "NO" with directions to insert an "X" mark in the 24 square before the proposition which the voter favors. If a majority of the 25 referendum vote is in favor of continuing the refund provision, the provisions 26 of subsection (45) of section 22-4015, Idaho Code, shall be extended indefi- 27 nitely or until such time that the commission deems it necessary to hold 28 another referendum on the issue. 29 (2) After five (5) years from the effective date of the referendum 30 required by the provisions of subsection (1)aboveof this section, and every 31 five (5) years thereafter, a referendum on the continuation of the barley com- 32 mission may be held at the petition of barley growers, or at the request of 33 the barley commission. The question shall be submitted by secret ballots upon 34 which the words "Do you favor continuation of the barley commission?" are 35 printed with a square before each of the printed words "YES" and "NO" with 36 directions to insert an "X" mark in the square before the question which the 37 voter favors. If a majority of the referendum vote is in favor of continuing 38 the barley commission, all of the provisions of chapter 40, title 22, Idaho 39 Code, shall continue. If a majority of the referendum vote is against continu- 40 ing the barley commission, the assessment imposed by section 22-4015, Idaho 41 Code, shall cease on the date the director of the department of agriculture 42 announces the results of the referendum vote, and the commission shall prepare 43 a plan for terminating all activities of the commission, effective as soon as 44 possible, but not later than the close of the current fiscal year. If neces- 45 sary, the director of the department of agriculture shall implement the provi- 46 sions of the plan. The procedures necessary to initiate a referendum under the 47 provisions of this subsection are as follows: 48 (a) A referendum shall be held if the Idaho department of agriculture 49 receives a petition requesting such referendum signed by ten percent (10%) 50 or more of growers of barley in at least two (2) of the three (3) dis- 51 tricts as outlined in section 22-4004, Idaho Code, as determined by the 52 number of growers subject to the tax imposed by section 22-4015, Idaho 53 Code, in either of the two (2) immediate past years; or 3 1 (b) A referendum shall be held if the Idaho department of agriculture 2 receives a written request for such referendum from the barley commission. 3 (3) (a) Any referendum shall be conducted only among growers who paid a 4 barley assessment during one (1) of the previous two (2) years, whether or 5 not a refund of such assessment was requested or made. 6 (b) Any referendum must be held and supervised by the Idaho department of 7 agriculture. 8 (c) Any referendum shall be held, and the result determined and declared 9 by the director of the department of agriculture, and recorded in the 10 office of the secretary of state. 11 (d) Notice of any referendum must be given by the commission in a manner 12 determined by it. The ballots must be prepared by the commission and for- 13 warded to eligible growers, who shall return them within twenty (20) days 14 after mailing by the commission. 15 (e) The commission shall pay the costs of any referendum.
STATEMENT OF PURPOSE
RS 17741
*The purpose of this bill is to authorize the Idaho Barley
Commission to levy a barley assessment at the first point of sale
on Idaho grown barley and imported barley up to a maximum of four
(4) cents per hundred weight. This gives the Idaho Barley
Commission flexibility to set a budget based on projected
production.
FISCAL IMPACT
*There is no fiscal impact to the General Fund.
Contact
Name: Dar Olberding, Idaho Grain Producers Association
Phone: 761-6012
STATEMENT OF PURPOSE/FISCAL NOTE H 484