REPORTING AND PAYMENT OF ASSESSMENTS
(1) "Person" means any individual, corporation, partnership, or joint stock company.
(2) "Commission" means the Oregon Tall Fescue Commission.
(3) "Casual Sale" means any sale or sales of Tall Fescue Seed made by the producer direct to the consumer where the total accumulated sales during a calendar year is not more than 100 pounds.
(4) "First Purchaser" means any person who buys Tall Fescue Seed from the producer in the first instance, or handler who receives the Tall Fescue Seed in the first instance from the producer for resale or processing.
(5) "Producer" means a person or other legal entity producing Tall Fescue Seed in Oregon for market, whether as landowner, landlord, tenant, sharecropper, or otherwise.
(6) "Handler" means any producer, processor, or distributor, or other person engaged in handling or marketing of or dealing in Tall Fescue Seed, whether as owner, agent, employee, broker, or otherwise.
(7) Tall Fescue Seed (Festuca arundinacea) includes all varieties presently being produced in the state and any new varieties that may be released in the future with the exception of Alta and Goar.
Hist.: TF 3, f. & ef. 9-9-69; OTFC 1-2005, f. 7-15-05, cert. ef. 8-1-05
(1) Any first purchaser shall deduct and withhold an assessment of three and one-half tenths of one percent (0.35%) of the purchase price per pound, clean seed basis, from the price paid to the producer thereof, on and after July 1, 2010, for Tall Fescue Seed grown in Oregon. As per OAR 607-010-0015(7), the varieties Alta and Goar are to be excluded from these assessment collections.
(2) All casual sales of Tall Fescue Seed shall be exempt from the assessment.
(3) The assessment shall be levied only against any commodity or mixture which contains more than 50 percent Tall Fescue Seed.
Stat. Auth.: ORS 576.325
Stats. Implemented: ORS 576
Hist.: TF 3, f. & ef. 9-9-69; TF 4, f. 6-20-72, ef. 7-1-72 ; TF 1-1989, f. 5-31-89, cert. ef. 7-1-89; TF 1-1990, f. & cert. ef. 9-5-90; TF 1-1992, f. & cert. ef. 7-13-92; TF 1-1994, f. & cert. ef. 11-8-94; TF 2-1994(Temp), f. 12-22-94, cert. ef. 1-1-95; TF 1-1997, f. 6-30-97, cert. ef. 7-1-97; OTFC 2-2001, f. 8-9-01, cert. ef. 8-15-01; OTFC 1-2005, f. 7-15-05, cert. ef. 8-1-05; OTFC 1-2010, f. 6-15-10, cert. ef. 7-1-10
Reports and Payment of Assessment Moneys
(1) First purchasers and handlers must submit completed and signed assessment reports on commission approved forms. Assessment reports shall include all purchases by or deliveries to a first purchaser or handler of Tall Fescue Seed. Quarterly assessment reports are due in the commission office by 4:00 pm on the 30th day of the reporting month specified below. Quarterly assessments shall be reported as follows:
(a) January, February, March assessments reported by 4:00 pm on April 30th;
(b) April, May, June assessments reported by 4:00 pm on July 30th;
(c) July, August, September assessments reported by 4:00 pm on October 30th;
(d) October, November, December assessments reported by 4:00 pm on January 30th.
(2) The forms shall be signed by the first purchaser and completely filled out and shall include in addition to all other required information and figures: The date each transaction is made, the name and mailing address of each producer, the crop year, the variety, the pounds of cleaned seed, the price per pound, and the amount of assessment deducted and withheld.
(3) When first purchaser lives or has his office in another state or is a federal or other governmental agency, the producer shall report to this Commission all sales made to such purchaser as required by section (1) of this rule, and shall pay the assessment directly to this Commission, unless such first purchaser voluntarily makes the proper deduction and remits the proceeds to this Commission.
(4) Penalty for delaying transmittal of assessment moneys (ORS 576.355): "therefore, any first purchaser or other person who delays transmittal of funds beyond the time set by the commission shall pay five percent of the amount due for the first month of delay and one percent of the amount due for each month of delay thereafter".
Stat. Auth.: ORS 576
Stats. Implemented: ORS 576
Hist.: TF 3, f. & ef. 9-9-69; OTFC 1-2001, f. & cert. ef. 6-12-01
First Effective Date of Assessment
(1) The assessment to be withheld and paid by a first purchaser, as required by ORS Chapter 576 and OAR 607-010-0020(1) applies to and covers any sale made on and after September 9, 1969, by a producer to such first purchaser of Tall Fescue Seed grown in Oregon, regardless of the time it was or is grown.
(2) "Sale" for the purpose of such law or regulation means the date that title to the Tall Fescue Seed passes from the seller to the purchaser.
Hist.: TF 3, f. & ef. 9-9-69