Tenn. Comp. R. & Regs. 0080-05-10-.09 - LICENSE FEES AND TONNAGE REPORTS

(1) Annual statement. Every person required to have a commercial fertilizer license shall file with the department on or before July 1 an annual statement indicating the number of net tons and number of commercial fertilizer products the person distributed in the state during the previous calendar year (January 1 - December 31).

(2) License fee. Every person required to have a commercial fertilizer license shall pay an annual license fee based on the weight and number of commercial fertilizer products distributed in the state during the previous calendar year (January 1 - December 31), as reported in the annual statement.

(a) Weight. The weight component of the license fee shall be determined by dividing the total number of tons of commercial fertilizer distributed by 1,000 tons and multiplying the dividend by a Tier 5 fee under T.C.A. § 43-1-703(f). In no event shall any person pay less than a Tier 3 fee under T.C.A. § 43-1-703(f) for the weight component of an annual license fee under this chapter.

(b) Products. The products component of the license fee shall be determined by subtracting 10 products from the total number of commercial fertilizer products distributed and multiplying the difference by a Tier 2 fee under T.C.A. § 43-1-703(f). The products component shall not apply to any person who distributed 10 commercial fertilizer products or less during the previous calendar year.

(c) The annual fee for a commercial fertilizer license shall be the sum of the weight component and products component calculated under this rule.

Notes

Tenn. Comp. R. & Regs. 0080-05-10-.09

Original rule filed October 30, 1986; effective December 14, 1986. Amendment filed May 24, 2001; effective September 28, 2001. 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, 43-11-104, and 43-11-113.