In addition to any other tax or fee levied by law, there is hereby imposed on any concentrated animal feeding operation or any operation that processes or stores manure or process wastewater and is required to operate under a water pollution control permit pursuant to § 34A-2-36.2 or 34A-2-36.3 an annual fee as provided for in this section and § 34A-2-125.2. In the case of an operation with a water pollution control permit that includes a nutrient management plan, other than a livestock auction, an operation located outside of this state, or an operation located in Indian country, as defined in 40 C.F.R § 122.2 (April 21, 2020), the fee is based on the maximum permitted number of animals and is as follows:

1. (1) $0.43 per mature dairy cow, milked or dry;
2. (2) $0.30 per other cattle or bison;
3. (3) $0.60 per horse;
4. (4) $0.03 per weaned swine less than fifty-five pounds;
5. (5) $0.12 per swine equal to or greater than fifty-five pounds;
6. (6) $0.03 per sheep or weaned lamb;
7. (7) $0.0055 per turkey;
8. (8) $0.0027 per chicken; and
9. (9) $0.01 per duck or goose.

Source: SL 2025, ch 145 , § 1; SL 2026, ch 155 , § 1.