181.1 Definitions.

As used in this chapter, unless the context requires otherwise:

1. "Executive committee" means the executive committee created in section 181.3.

2. "First purchaser" means any person who buys cattle or veal calves for slaughter, in the first instance.

3. "Producer" means every person who raises cattle or veal calves for slaughter or who feeds cattle or veal calves for slaughter or both.

4. "Qualified financial institution" means a bank, credit union, or savings and loan as defined in section 12C.1.

181.10 Balloting--procedures.

Each producer, upon signing a statement certifying that the person is a bona fide producer, as defined in this chapter, shall be entitled to one vote. At the close of the referendum period, the secretary of agriculture shall count and tabulate the ballots filed during the referendum period. If the secretary finds that a majority of the total number of producers voting favor the assessment, the excise tax provided in this chapter shall be assessed and levied within ninety days.

The ballots shall constitute complete and conclusive evidence for use in any finding made by the secretary under the provisions of this chapter. The secretary may prescribe additional procedures as necessary to conduct a referendum.

In the event of the failure of the initial referendum, a second initial referendum may be called by producers within one hundred eighty days after the secretary's determination on the first referendum. In the event of failure of the second initial referendum to pass, no further referendums shall be conducted.

181.11 Excise tax.

Repealed by 97 Acts, ch 30, § 8.

181.12 Remission of tax on application.

A person from whom the excise tax is collected may, by written application filed with the executive committee within sixty days after its collection, have the amount remitted to the person by the executive committee. The information that the excise tax is refundable and the address of the executive committee to which application for a refund may be made shall appear on the invoice of sale form supplied by the purchaser to the producer near the area on the form which shows the amount of the excise tax paid. The executive committee shall furnish uniform application for refund forms and envelopes properly addressed to the executive committee to each purchaser charged by this chapter with remitting the excise tax in sufficient number to make the refund forms and envelopes readily available to all producers. A purchaser charged by this chapter with remitting the excise tax shall display the application for refund forms and envelopes in a prominent position in its place of business and make them readily available to all producers.

181.13 Administration of moneys--appropriation.

All excise taxes imposed and levied under this chapter shall be paid to and collected by the executive committee and deposited with the treasurer of state in a separate cattle and veal calf fund which shall be created by the treasurer of state. The department of revenue and finance shall transfer moneys from the fund to the executive committee for deposit into an account established by the executive committee in a qualified financial institution. The department shall transfer the moneys as provided in a resolution adopted by the executive committee. However, the department is only required to transfer moneys once during each day and only during hours when the offices of the state are open. From the moneys collected, deposited, and transferred to the executive committee, in accordance with the provisions of this chapter, the executive committee shall first pay the costs of referendums held pursuant to this chapter, the costs of collection of such excise tax, the expenses of its agents and expenses of officers provided for in section 181.5. Except as otherwise provided in section 181.19, at least ten percent of the remaining funds shall be remitted to the Iowa beef cattle producers association in proportions determined by the executive committee, for use in a manner not inconsistent with section 181.7. The remaining moneys, with approval of a majority of the executive committee, shall be expended as the executive committee finds necessary to carry out the provisions and purposes of this chapter. However, in no event shall the total expenses exceed the total amount transferred from the fund for use by the executive committee.

All moneys deposited in the cattle and veal calf fund and transferred to the executive committee pursuant to this section are appropriated and shall be used for the administration of this chapter and for the payment of claims based upon obligations incurred in the performance of activities and functions set forth in this chapter.

181.14 Notice.

Notice of any such referendum shall be given by the secretary by publishing the same for a period of not less than five days in a newspaper of general circulation in the state and in such other newspapers as the secretary may prescribe. The notice of referendum shall set forth the period for voting and the voting places for the referendum and the amount of the deduction. No referendum shall be commenced prior to five days after the last day of such period of publication.

181.15 Imposition for additional period.

Each producer upon signing a statement certifying that the person is a bona fide producer, as defined in this chapter, shall be entitled to one vote. At the close of the referendum period, the secretary shall count and tabulate the ballots filed during the referendum period. If from such tabulation the secretary finds that a majority of the total number of producers voting favor the assessment, the excise tax provided for in section 181.9 shall be levied and imposed for an additional four years from the end of the previous taxing period.

The ballots thus cast shall constitute complete and conclusive evidence for use in any finding made by the secretary under the provisions of this chapter. The secretary may prescribe such additional procedures as may be necessary to conduct a referendum.

In the event of the failure of any referendum provided for herein to pass, a subsequent referendum may be called by the secretary upon petition therefor by at least one hundred producers within one hundred eighty days after the secretary's determination that the prior referendum has failed. In the event of failure to make such petition within said period, or, the second consecutive failure of a referendum to pass, no further referendum shall be conducted and the levy and assessment herein created shall terminate and be of no further force or effect.

181.16 Moneys remaining in fund.

If any extension referendum fails to carry, moneys remaining in the cattle and veal calf fund or transferred to the executive committee shall continue to be transferred and expended in accordance with the provisions of this chapter until exhausted.

181.17 Producers not members.

A producer who is not a member of the Iowa beef cattle producers association shall be entitled to vote in elections of persons to be members of the executive committee in the same manner as if the producer were a member. The members elected to the executive committee shall elect from their number the officers referred to in section 181.1A.

181.18 Rules.

All rules of the executive committee heretofore or hereinafter promulgated shall be subject to the provisions of chapter 17A.

181.18A Not a state agency.

The Iowa beef cattle producers association is not an agency of state government.

181.18B Report.

The executive committee shall each year prepare and submit a report summarizing the activities of the executive committee under this chapter to the auditor of state and the secretary of agriculture. The report shall show all income, expenses, and other relevant information concerning fees collected and expended under this chapter.

181.19 Additional referendum--period assessment effective--extension or termination.

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.

181.1A Recognition of organization.

The Iowa beef cattle producers association now existing in and incorporated under the laws of this state is entitled to the benefits of this chapter by filing, each year, with the department of agriculture and land stewardship, verified proof of the names of its president, vice president, secretary, and treasurer, together with other information required by the department of agriculture and land stewardship.

181.2 Duties and objects of association.

The Iowa beef cattle producers association shall:

1. Aid in the promotion of the beef cattle industry of the state.

2. Provide for practical and scientific instruction in the breeding and raising of beef cattle.

3. Provide for the inspection of herds, premises, appliances, methods, and feedstuffs used in the raising of beef cattle.

4. Make demonstrations in the feeding of beef cattle and publish suggestions beneficial to such business.

5. Aid and promote beef cattle feeding contests, shows, and sales.

6. Publish a breeders' directory.

7. Prepare an annual report of the proceedings and expenditures as provided in section 181.18B.

181.20 Misdemeanors.

Any person who shall violate or assist in the violation of any of the provisions of this chapter shall be deemed guilty of a simple misdemeanor.

181.3 Executive committee.

1. An executive committee of the Iowa beef cattle producers association is created. The executive committee consists of eight members as follows:

a. Five producers elected by the Iowa beef cattle producers association.

b. One livestock market representative appointed pursuant to subsection 2.

c. The secretary of agriculture or a designee, who shall serve as a voting ex officio member.

d. The dean of the college of agriculture of Iowa state university of science and technology or a designee, who shall serve as a voting ex officio member.

2. The Iowa livestock auction market association shall nominate two livestock market representatives. The secretary of agriculture shall appoint one of the nominees or another livestock market representative of the secretary's choice as the livestock market representative on the executive committee, who shall serve at the pleasure of the secretary.

3. The executive committee shall elect a chairperson, secretary, and other officers it deems necessary.

4. Except for ex officio members, vacancies in the executive committee resulting from death, inability or refusal to serve, or failure to meet the qualifications of this chapter, shall be filled by the executive committee. If the executive committee fails to fill a vacancy, the secretary of agriculture shall fill it. Vacancy appointments shall be only for the remainder of the unexpired term.

181.4 Employees of committee.

The executive committee may employ two or more competent persons who shall devote their entire time, under the direction of the committee, in carrying out the provisions of this chapter. The salary of persons so employed shall be set by the executive committee, and the persons shall hold office at the pleasure of the executive committee.

181.5 Expenses of officers.

The officers of the association shall serve without compensation, but shall receive their necessary expenses while engaged in the business of the association.

181.6

Transferred to section 181.1; 97 Acts, ch 30, § 9.

181.6A Election of executive committee.

1. The Iowa beef cattle producers association shall hold an annual meeting of producers. An election shall be held at the annual meeting, as necessary, for election of producers to the executive committee.

2. Prior to the annual meeting, the Iowa beef cattle producers association shall appoint a nominating committee. At least sixty days prior to the annual meeting of the Iowa beef cattle producers association, the nominating committee shall nominate two producers as candidates for each position on the executive committee for which an election is to be held. At least forty-five days prior to the annual meeting of the Iowa beef cattle producers association, additional candidates may be nominated by a written petition of fifty producers. Procedures governing the place of filing and the contents of the petition shall be promulgated and publicized by the executive committee.

3. Producers attending the annual meeting of the Iowa beef cattle producers association may vote for one nominee for each position on the executive committee for which an election is held. Producers not attending the annual meeting of the Iowa beef cattle producers association may vote by absentee ballot, if the ballot is requested and mailed, with proper postage, to the executive committee prior to the annual meeting of the Iowa beef cattle producers association. For each position for which an election is held, the candidate receiving the highest number of votes shall be elected.

4. Notice of election for executive committee membership shall be given by the executive committee by publication in a newspaper of general circulation in the state and in any other reasonable manner as determined by the executive committee, and shall set forth the date, time, and place of the annual meeting of the Iowa beef cattle producers association. The executive committee shall administer the elections, with the assistance of the secretary of agriculture.

181.7 Research and educational programs.

The executive committee shall engage in research and education programs directed toward better and more efficient production, marketing, and utilization of cattle and veal calves and products made therefrom; provide methods and means including, but not limited to, public relations and other promotion techniques for the maintenance of present markets; make donations to nonprofit organizations working toward the purposes of this section; assist in development of new or larger markets both domestic and foreign for cattle and veal calves and products made therefrom.

181.7A Collection of federal assessment.

Prior to the commencement of the collection of the assessment pursuant to the Beef Promotion and Research Act of 1985, the executive committee may seek certification as a qualified state beef council within the meaning of that Act. If the executive committee does not receive certification as a qualified state beef council it shall, if necessary to prevent collection of an excise tax on beef cattle in addition to the national assessment, suspend the collection of the excise tax provided in this chapter. If the executive committee does suspend collection of the excise tax provided in this chapter, the period of that suspension terminates upon expiration of the assessment collected pursuant to the Beef Promotion and Research Act of 1985.

181.8 Examining books and papers.

The executive committee shall have power to authorize its agents to enter at a reasonable time upon the premises of any purchaser charged by this chapter with remitting to the committee the excise tax, and to cause to be examined by such agent or agents, all books, records, documents, and other instruments bearing upon the amount of such excise tax; provided, however, that the executive committee must first have reasonable grounds to believe that all such excise taxes have not been remitted or fully accounted for, as herein provided.

The executive committee is authorized to enter into arrangements with persons purchasing cattle and veal calves for slaughter outside of Iowa on the basis provided in section 181.9, for remitting the excise tax by such buyers.

181.9 Referendum.

No excise tax shall be assessed or collected under the provisions of this chapter until the secretary of agriculture finds that the assessment has been assented to by referendum vote. The secretary, upon the request of any fifty beef producers, shall conduct an initial referendum by written ballot to determine such assent, after giving due notice of intention to conduct the referendum.

Notice of any referendum on the question of whether to initiate or extend an excise tax shall be given by publication for a period of not less than five days in a newspaper of general circulation in the state and in such other newspapers as the secretary may prescribe. No referendum shall be commenced prior to five days after the last day of the period of publication. The notice of referendum shall set forth the period and voting places for the referendum, and the amount of the excise tax to be collected if the referendum is favorable.