License Fees And Tonnage Reports

(1) Annual statement. Every person required to have a commercial feed license shall file with the department on or before July 1 an annual statement indicating the number of net tons of commercial feed the person distributed in the state during the previous calendar year (January 1 – December 31), with the following exemptions. (a) Feed may not be reported in the annual statement if: 1. The feed has been previously reported to the department and calculated in the annual license fee of a manufacturer, distributor, or guarantor in good standing; 2. The feed is a customer-formula feed and all the commercial feed used as ingredients has been previously reported to the department and calculated in the annual license fee of a manufacturer, distributor, or guarantor in good standing; or, 3. The annual statement is that of a contract feeder. (b) If distillery wet grains or by-products are distributed as feed containing more than 75% moisture, only 10% of their weight shall be reported in the annual statement. (2) License fee. Every person required to have a commercial feed license shall pay an annual license fee based on the weight of feed distributed in the state during the previous calendar year (January 1 – December 31), as reported in the annual statement. The fee shall be determined by dividing the total tons of feed distributed by 350 tons and multiplying the dividend by a Tier 2 fee under T.C.A. § 43-1-703(f). In no event shall any person pay less than a Tier 2 fee under T.C.A. § 43-1-703(f) for an annual license under this chapter. The department may credit payment of annual license fees that have been paid based on feed that was exempt from reporting requirements.