OAR 669-010-0025
Reports and Payment of Assessment Moneys
(1)
First purchasers and handlers must submit completed and signed assessment reports on commission approved forms. Assessment reports will include all purchases or deliveries to a first purchaser or handler of sweet cherries (net paid weight). The assessments will be reported as follows:(a)
Cherries destined for fresh market that were purchased or delivered, the assessment report is due in the commission office postmarked on or before October 1st. If a final report cannot be completed within this time frame an estimated report is due by the date specified above. If an estimate is used, the final report is due by November 1st. (Also see item 4 below.)(b)
Cherries destined for brining, canning, and or freezing that were purchased or delivered to the first purchaser before December 1st, the assessment report is due in the commission office postmarked on or before December 15th. Cherries destined for brining, canning, and or freezing that were purchased or delivered to the first purchaser after December 1st, the assessment report is due in the commission office postmarked on or before May 15th.(2)
When a first purchaser or handler has completed, signed, and forwarded a report covering his or her final purchase of sweet cherries for the crop season, he or she may mark such report in large letters “FINAL REPORT FOR THIS CROP SEASON.” No further reports are necessary by such first purchaser unless or until additional purchases are made.(3)
When a first purchaser lives or has his or her office in another state, or is a federal or governmental agency, the producer will report to this Commission all sales made to such purchaser as required by section (1) of this rule and will pay the assessment directly to the Commission, unless such first purchaser voluntarily makes the proper deduction and remits the proceeds to this Commission.(4)
At the time that reports are due the Commission from the first purchaser or first handler, as required in section (1) of this rule, the first purchaser or first handler will attach or forward payment to the Commission for the assessment due as set forth in each such report. If an estimated report is used the payment accompanying it must equal a minimum 75% of the total assessments due for the crop year as calculated in the final report to avoid penalty and interest for late payment. The forms will be signed by the first purchaser or first handler and completely filled out, and will include, in addition to all other required information and figures, the name and complete mailing address of each producer, the crop year, the tonnage and amount of assessment deducted and withheld.(5)
Any producer who performs the handling or processing functions on all or part of his or her production of the commodity, which normally would be performed by another person as the first purchaser thereof, will report his or her sales of such commodity of his or her own production on forms provided by, and pay the assessment moneys directly to, the Commission, unless the first purchaser from such producer voluntarily makes the proper deduction and remits the proceeds to the Commission. (Examples would be the sale by a producer direct to a peddler, to a retail store, etc.)
Source:
Rule 669-010-0025 — Reports and Payment of Assessment Moneys, https://secure.sos.state.or.us/oard/view.action?ruleNumber=669-010-0025.