A. The Oklahoma Beef Council may levy on each producer selling cattle within or from this state an assessment of up to One Dollar ($1.00) per head on cattle sold. The state assessment shall be determined by the Council through the promulgation of rules established pursuant to the Administrative Procedures Act. In no event shall the combined federal and state beef assessment exceed One Dollar ($1.00). B. The fee shall be assessed and imposed as follows: 1. Upon the cattle producer at the time of a sale by the producer. Except for a sale through a market agent, the assessment shall be collected and remitted by the producers to the Council; or 2. Every market agent doing business in the State of Oklahoma shall deduct from the gross receipts of the producer at the time of sale the assessment on all cattle sold in the state for the producer. C. 1. The Council shall establish, by rule, the procedures for the collection and remittance of the assessment. 2. The amount of the assessment collected shall be clearly shown on the sales invoice or other document evidencing the transaction. 3. The producer and marketing agent shall forward all assessments collected by the producer or market agent, as appropriate, to the Council by the fifteenth of the month following the month of collection. The Council shall provide appropriate forms for the remittance of the assessment. D. The Council shall maintain within its financial records a separate accounting of all monies received pursuant to the provisions of this section. E. All monies deducted under the provisions of this section shall be considered as bona fide business expenses for the producer as provided for under the tax laws of this state. F. The Council may adopt reciprocal agreements with other beef councils or similar organizations on monies collected by Oklahoma market agents on cattle from other states and on Oklahoma cattle sold at other states’ markets. G. A person may be exempted from payment of the assessment if that person: 1. Certifies that the person's only share in the proceeds of a sale of cattle is a sales commission, handling fee, or other service fee; or 2. Certifies that: a. the person acquired ownership of cattle only to facilitate the transfer of ownership of the cattle from the producer to a third party, b. the cattle were resold no later than ten (10) days from the date the person acquired ownership, and c. the assessment, if applicable, was levied upon the previous owner and collected and remitted, or will be remitted pursuant to the provisions of the Oklahoma Beef Improvement and Market Development Act.
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