- (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.
Authority: T.C.A. §§ 4-3-203, 43-1-703, 43-11-104, and 43-11-113. Administrative History: 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 June 28, 2017.