Section 0080-05-05-.19 - LICENSE FEES AND TONNAGE REPORTS(1) Annual statement. Every person required to have a commercial feed license shall file with the department on or before July 1 an annual statement indicating the number of net tons of commercial feed the person distributed in the state during the previous calendar year (January 1 - December 31), with the following exemptions.(a) Feed may not be reported in the annual statement if:1. The feed has been previously reported to the department and calculated in the annual license fee of a manufacturer, distributor, or guarantor in good standing;2. The feed is a customer-formula feed and all the commercial feed used as ingredients has been previously reported to the department and calculated in the annual license fee of a manufacturer, distributor, or guarantor in good standing; or,3. The annual statement is that of a contract feeder.(b) If distillery wet grains or by-products are distributed as feed containing more than 75% moisture, only 10% of their weight shall be reported in the annual statement.(2) License fee. Every person required to have a commercial feed license shall pay an annual license fee based on the weight of feed distributed in the state during the previous calendar year (January 1 - December 31), as reported in the annual statement. The fee shall be determined by dividing the total tons of feed distributed by 350 tons and multiplying the dividend by a Tier 2 fee under T.C.A. § 43-1-703(f). In no event shall any person pay less than a Tier 2 fee under T.C.A. § 43-1-703(f) for an annual license under this chapter. The department may credit payment of annual license fees that have been paid based on feed that was exempt from reporting requirements.Tenn. Comp. R. & Regs. 0080-05-05-.19
Original rule filed May 14,1987; effective August 29,1987. Amendments filed March 24, 2016; effective June 22, 2016. Amendments filed March 30, 2017; effective 6/28/2017.Authority: T.C.A. §§ 4-3-203, 43-1-703, 44-6-104, 44-6-109, and 44-6-110.