(1) Producers and handlers certified by the department, and new applicants for certification, must submit an annual report of their total gross sales and handling charges for all certified organic production and handling. Certified producers and new applicants for producer certification shall pay an annual assessment fee to the department as a percentage of gross sales of organically produced products. Certified handlers and new applicants for handler certification shall pay a flat annual assessment fee based on their reported level of gross sales and handling charges for all products and services included in their Organic Handling System Plans (OHSP):

(a) the annual report of all gross sales and handling charges shall be for the previous calendar year;

(b) the report and fees for both producers and handlers are due on March 15 annually.

(2) The assessment fee on gross sales and handling charges for production and handling certified by the department is as follows:

(a) the fee for certified producers is 1.0% of gross sales of organic crops, livestock, and products;

(b) the fee for certified handlers is:

(i) $25 for handlers whose gross sales and handling charges are less than $5,000 per year;

(ii) $50 for handlers with gross sales and handling charges of $5,000 to $20,000;

(iii) $100 for handlers with gross sales and handling charges of $20,001 to $40,000;

(iv) $200 for handlers with gross sales and handling charges of $40,001 to $100,000;

(v) $500 for handlers with gross sales and handling charges of $100,001 to $250,000;

(vi) $1,000 for handlers with gross sales and handling charges of $250,001 to $500,000;

(vii) $2,000 for handlers with gross sales and handling charges of $500,001 to $1,000,000; and

(viii) $4,000 for handlers with gross sales and handling charges of over $1,000,000.

(3) All assessment fees are nonrefundable upon receipt. The department shall assess a collection fee of 18% annual percentage rate for any amount past due. The department may require past due payment of fees prior to providing certification services.