Section 142.05. Assessments.

 

(1)  Each producer for the first crop year for which the marketing order is effective shall be liable for an assessment of 5 cents ($0.05) per barrel on all cranberries produced during the crop year. Thereafter, the marketing order board shall annually determine the rate of assessment to be levied and collected, but in no event shall it exceed 15 cents ($0.15) per barrel on all cranberries produced in 2015 and 2016, 20 cents ($0.20) per barrel on all cranberries produced in 2017 and 2018 and 25 cents ($0.25) on all cranberries produced during 2019 and thereafter. Number of barrels shall be determined on the basis of acreage and yields, scale tickets, invoices, bills of lading, or other sales or shipping documents, or any combination of the above.

(2)  When cranberries are sold by producers to handlers, assessments shall be deducted or collected by handlers from amounts due producers and shall become due to the marketing board at the time title to the cranberries is transferred from producers to handlers.

(3)  When cranberries are sold by producers to non-resident handlers, producers shall be deemed to be producer-handlers, as defined in s. ATCP 142.01 (7) , acting on their own behalf, and assessments shall be due to the marketing board at the time title to the cranberries is taken by the nonresident handler.

(4)  When cranberries are sold by producers directly to consumers without previously being processed, producers shall be deemed to be handlers acting on their own behalf and assessments shall be due to the marketing board at the time the cranberries are sold to consumers.

(5)  Assessments due to the marketing board shall be payable to the board on or before February 1 of the year after the cranberries are harvested.

(6)  The marketing board, or the secretary, shall have the authority to audit financial and other records of handlers, producers, or their agents to ensure compliance with this section.

History: Cr. Register, August, 1983, No. 332 , eff. 9-1-83; CR 14-042 : am. (1) Register May 2015 No. 713 , eff. 6-1-15; correction in (1) under s. 35.17 , Stats. Register May 2015 No. 713 .