2008 Legislation
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HOUSE BILL NO. 484<br /> – Barley, tax rate


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Bill Status

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

Bill Text

  ]]]]              LEGISLATURE OF THE STATE OF IDAHO             ]]]]
 Fifty-ninth Legislature                   Second Regular Session - 2008


                              IN THE HOUSE OF REPRESENTATIVES

                                     HOUSE BILL NO. 484

                             BY AGRICULTURAL AFFAIRS COMMITTEE

  1                                        AN ACT

  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,
 11    1997  2008, there is hereby levied and imposed a tax of two not 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


  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) above of 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


  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 / Fiscal Impact

                       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

                          FISCAL IMPACT

*There is no fiscal impact to the General Fund.

Name:  Dar Olberding, Idaho Grain Producers Association 
Phone: 761-6012

STATEMENT OF PURPOSE/FISCAL NOTE                         H 484