The secretary shall, upon the petition of five hundred producers, conduct an initial referendum to determine whether an excise tax shall be collected, at a rate established by the executive committee, of not to exceed fifty cents per head on all beef cattle sold for slaughter and not to exceed thirty-five cents per head on all veal calves sold for slaughter and on all sales of beef cattle for any other purpose.
The secretary shall, upon the petition of five hundred producers, conduct a special referendum to determine whether an excise tax already collected shall be increased to a rate, established by the executive committee, not to exceed one dollar per head on all beef cattle and veal calves sold for any purpose.
The referenda shall be conducted under the provisions of sections 181.9 and 181.10, as nearly as is possible. Upon determination by the secretary that assent to the assessment has been given, there shall be assessed and levied an excise tax on each sale in the amount provided in this section. The tax shall be due at or before the time the animals are sold and shall be paid at a time prescribed by the council, but not later than the last day of the month following the end of the prior reporting period in which the animals are sold.
The tax shall be assessed and levied on any person selling beef cattle or veal calves and shall be deducted by the purchaser from the price paid to the seller. The purchaser, at the time of the sale, shall make and deliver to the seller separate invoices for each sale showing the names and addresses of the seller and the purchaser, the number and kinds of animals sold, whether sold for slaughter or feeding, and the date of sale.
On the date of the effective date of an excise tax which is larger than provided for in this section, any lesser excise tax being assessed shall terminate. However, if a special referendum to increase the excise tax should fail, it shall not affect the existence or length of the assessment in effect on the date that the special referendum is conducted. The provisions of sections 181.12, 181.13, 181.14, 181.15 and 181.16 shall also be applicable to the tax provided for in this section, as nearly as is possible.
An assessment adopted by referendum shall be effective for four years from its effective date and shall be either extended or terminated as provided in this section.
Upon receipt of a petition not less than one hundred fifty nor more than two hundred forty days from a four-year anniversary of the effective date of the assessment, signed within that same period by a number of producers equal to or greater than two percent of the number of producers reported in the most recent United States census of agriculture, requesting a referendum to determine whether to extend the assessment, the secretary shall call a referendum to be conducted not earlier than thirty days before the four-year anniversary date. If the secretary determines that extension of the assessment is not favored by a majority of the producers voting in the referendum, the secretary and the board shall terminate the assessment in an orderly manner as soon as practicable after the determination.
If no valid petition for extension is received by the secretary within the time period described above, or if a petition is received but the referendum to extend the assessment passes, the assessment shall continue in effect for four additional years from the anniversary of its effective date described above.
[C75, 77, 79, 81, § 181.19; 81 Acts, ch 71, § 2]
86 Acts, ch 1195, § 4; 97 Acts, ch 30, §6, 7
Referred to in § 181.13
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