Sec. 1. 36 MRSA §4303, as amended by PL 1997, c. 511, §11, is further amended to read:

§4303. Rate of tax

There is levied and imposed a tax at the rate of 1/2¢ 3/4¢ per pound of fresh fruit on all fresh wild blueberries grown, purchased, sold, handled or processed in this State. The tax is computed on a fresh fruit basis, regardless of how the wild blueberries are processed.

Sec. 2. 36 MRSA §4303-A, as amended by PL 1997, c. 511, §12, is further amended to read:

§4303-A. Additional tax

There is levied and imposed an additional tax at the rate of 1/2¢ 3/4¢ per pound of fresh fruit on all fresh wild blueberries grown, purchased, sold, handled or processed in this State. The tax is computed on a fresh fruit basis, regardless of how the berries are processed, and may not be deducted from the purchase price or collected from the seller under section 4306.

Sec. 3. 36 MRSA §4306, as amended by PL 1997, c. 511, §15, is further amended to read:

§4306. Tax deducted from purchase price

Each processor or shipper purchasing wild blueberries and paying or becoming liable to pay the tax imposed by section 4303 shall charge and collect from the seller a tax at the rate of 1/2¢ 3/4¢ per pound, to be deducted from the purchase price of all wild blueberries subject to the tax purchased by the processor or shipper.

Sec. 4. 36 MRSA §4307, as amended by PL 1997, c. 511, §16, is further amended to read:

§4307. Records and reports; payment of tax

Every processor or shipper shall, on or before November 1st of each year, report to the State Tax Assessor the quantity of wild blueberries grown, purchased or sold by that processor or shipper during the current season, on forms furnished by the State Tax Assessor. The report must contain the information pertinent to the purchase or sale as the State Tax Assessor prescribes. With the report, each processor or shipper shall