HP1084, LD 1482, item 1, An Act To Clarify Provisions of the Blueberry Tax

An Act To Clarify Provisions of the Blueberry Tax

Be it enacted by the People of the State of Maine as follows:

Sec. 1. 36 MRSA §4303, first ¶, as amended by PL 2013, c. 331, Pt. C, §23, is further amended to read:

There is levied and imposed a tax at the rate of 1 1/2¢ per pound on all wild blueberries processed in this the State and on all unprocessed wild blueberries shipped to a destination outside this the State and a tax at the rate of 3/4¢ per pound on all wild blueberries shipped from outside the State to a processor in the State. The tax is computed on the gross weight of the wild blueberries as delivered prior to any processing or shipping. The processor that first receives unprocessed wild blueberries in the State, or the shipper that transports unprocessed wild blueberries to a destination outside the State, is responsible for reporting and paying the tax.

Sec. 2. 36 MRSA §4307, as amended by PL 2013, c. 331, Pt. C, §28, is further amended to read:

§ 4307. Records and reports; payment of tax

Every processor or shipper responsible for reporting and paying the tax imposed by section 4303 shall, on or before November 1st of each year, report to the State Tax Assessor the quantity of unprocessed wild blueberries that are processed in this the State or , shipped to a destination outside the State or shipped from a destination outside the State during the current season, on forms furnished by the State Tax Assessor. The report must contain the information pertinent to collection of tax under this chapter as the State Tax Assessor prescribes. With the report, each processor or shipper shall forward payment of the full 1 1/2¢ per pound tax under section 4303 upon all wild blueberries reported.

1. Processors. A processor shall report the amount of tax due for each lot of unprocessed wild blueberries subject to the tax received, including for each lot:

A. The date received;

B. The gross weight of wild blueberries received;

C. The origin of the wild blueberries, including the name of the grower and the specific field where the wild blueberries were harvested identified by a unique identifying number under section 4316, subsection 2-A or, if the origin is outside the State, the state or province of origin of the wild blueberries; and

D. The certification number of the shipper.

2. Shippers. A shipper shall report the amount of tax due for each lot of wild blueberries subject to the tax shipped to a destination outside the State, including for each lot:

A. The date shipped;

B. The gross weight of the wild blueberries shipped;

D. The name and location of the processor receiving the shipment.

3. Report to commission. The State Tax Assessor annually shall forward a report with the data collected under this section to the Wild Blueberry Commission of Maine.

Sec. 3. 36 MRSA §4308, first ¶, as amended by PL 1997, c. 511, §17 and PL 2011, c. 657, Pt. W, §6, is further amended to read:

The State Tax Assessor or , the assessor's duly authorized agents , the Commissioner of Agriculture, Conservation and Forestry and the commissioner's deputies, agents or employees have authority to enter any place of business of any processor or shipper or any car, boat, truck or other conveyance in which wild blueberries are to be or are being transported , including on a public way, and to inspect any books or records of any processor or shipper, or any premises where wild blueberries are stored, handled, transported or merchandised, for the purpose of determining what wild blueberries are taxable under this chapter or for the purpose of determining the truth or falsity of any statement or return made by any processor or shipper , and the State Tax Assessor may delegate that power to the . The Commissioner of Agriculture, Conservation and Forestry; or the commissioner's deputies, agents or employees shall conduct periodic random inspections of processors and shippers under this section and section 4316, subsection 4, so that every processor or shipper certified under section 4305 is inspected at least once within a 3-year period.

Sec. 4. 36 MRSA §4311-A, sub-§1, as amended by PL 1997, c. 511, §18, is further amended to read:

1. Collection and enforcement. The commission Wild Blueberry Commission of Maine shall pay a sum to the State Tax Assessor and the Department of Agriculture, Conservation and Forestry representing the cost incurred by the State in collection of the taxes imposed by this chapter and the enforcement of this chapter;

Sec. 5. 36 MRSA §4311-A, sub-§3-A is enacted to read:

3-A. Survey and report. The Wild Blueberry Commission of Maine shall maintain a survey containing detailed data of all wild blueberry acreage, assets, growers, sellers, processors and shippers that includes comprehensive annual reporting of acreage, yields, prices and other relevant information concerning the wild blueberry industry in the State that may be useful to the commission, industry participants, the Legislature and other interested parties. The commission shall publish an annual report summarizing the information in the survey, excluding any confidential or personally identifying data;

Sec. 6. 36 MRSA §4312-C, sub-§13 is enacted to read:

13. Report. On or before April 1st of each year, the commission shall submit to the Commissioner of Agriculture, Conservation and Forestry and the joint standing committee of the Legislature having jurisdiction over agriculture matters an itemized report of all revenues received and expenditures made by the commission in the previous year, including administrative and staff expenditures. The commissioner shall make a report required under this subsection available on a publicly accessible website, excluding any personally identifying information required to be kept confidential under section 4316, subsection 4.

Sec. 7. 36 MRSA §4315, sub-§4, ¶A, as amended by PL 2007, c. 694, §9, is repealed.

Sec. 8. 36 MRSA §4316, as amended by PL 2007, c. 694, §10 and PL 2011, c. 657, Pt. W, §5, is further amended to read:

§ 4316. Record keeping of shippers and processors

1. Record keeping required. A shipper or processor who transports or receives wild blueberries shall keep a permanent record of each lot or load of wild blueberries. The record must include the name of the driver of the vehicle used to deliver the wild blueberries, the date of delivery, the delivery point, a copy of the transportation permit, the driver's license number and , the total pounds of wild blueberries delivered , the origin of the delivery and, if the origin is a location in the State, the name and address of the grower or seller and the grower's or seller's certificate number if the grower or seller is certified under section 4305.

2. Inspection of permit required. It is unlawful for a shipper or processor to receive or accept delivery of wild blueberries without first inspecting the transportation permit of the driver of the vehicle used to deliver the wild blueberries and creating a permanent record in accordance with subsection 1.

2-A. Tracking. A lot of wild blueberries harvested from a field may not be mixed or commingled with wild blueberries harvested from another field. Each field from which wild blueberries are harvested must have a unique identifying number, and a shipper or processor must record for each lot of wild blueberries shipped, received, transported or processed the unique identifying number of that lot.

3. Violation; civil. The failure to keep the permanent records of wild blueberries transported or received as required in this section, failure to inspect the transportation permit of a driver of a vehicle used to deliver wild blueberries or any other violation of this section is a civil violation punishable by a fine of not more than $5,000 for a first-time violation and punishable by a fine of not more than $10,000 when the person is found to have committed a prior civil violation of this section within the prior 5 years.

3-A. Violation; criminal. A shipper or processor who violates this section when the shipper or processor is found to have committed 2 prior civil violations of this section commits a Class D crime. Title 17-A, section 9-A governs the use of prior convictions when determining a sentence.

3-B. Strict liability crime. Violation of this section is a strict liability crime as defined in Title 17-A, section 34, subsection 4-A.

4. Audits. The Wild Blueberry Commission of Maine may request the Department of Agriculture, Conservation and Forestry to conduct audits , and the department at its own discretion may conduct, an audit of the records of shippers a shipper or processors a processor for the purpose of ascertaining compliance with this section. The commissioner Commissioner of Agriculture, Conservation and Forestry, or a duly authorized agent, has free access, during normal business hours, to all records required to be kept by shippers or processors pursuant to this section and also to shippers' or processors' accounts payable, accounts receivable, records of inventories, actual inventories, records of shipments and such other business records as are needed to ascertain compliance with this section. Any documents inspected or taken by the department in furtherance of the audit functions or any other information collected by the department pursuant to the audit must be kept confidential notwithstanding any provision to the contrary contained in Title 1, chapter 13, subchapter 1. This confidential status does not apply to any documents, records or information that is needed as evidence in any civil or criminal proceeding to enforce any law under this chapter or any other criminal law.

summary

This bill amends the laws regarding the wild Maine blueberry tax in the following ways.

1. It establishes a tax of 3/4¢ per pound for wild blueberries shipped from outside the State for processing in the State.

2. It requires detailed reporting of the wild blueberry transactions subject to the tax.

3. It requires the Department of Agriculture, Conservation and Forestry to conduct periodic random inspections of wild blueberry shippers and processors so that each shipper and processor is inspected at least once in a 3-year period.

4. It requires the Wild Blueberry Commission of Maine to maintain and periodically update a detailed survey of the wild blueberry industry acreage, assets and other industry data.

5. It requires the Wild Blueberry Commission of Maine to submit an itemized report of its yearly revenue and expenditures to the Commissioner of Agriculture, Conservation and Forestry and the joint standing committee of the Legislature having jurisdiction over agriculture matters.

6. It requires shippers and processors to maintain permanent records of the origin of wild blueberries received by the shippers and processors.

7. It prohibits the mixing or commingling of wild blueberries harvested from a field with wild blueberries harvested from another field and requires each field from which wild blueberries are harvested to have a unique identifying number and shippers and processors to record for each lot of wild blueberries shipped, received, transported or processed the unique identifying number of that lot.

8. It changes the penalty for a 2nd violation of the record-keeping requirements within a 5-year period from up to $10,000 to $10,000.

9. It allows the Department of Agriculture, Conservation and Forestry to audit a shipper or processor at its own discretion.

HP1084 LD 1482	Session - 129th Maine Legislature		LR 1121 Item 1
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