4.__Tax; additional.__A tax imposed and collected under this chapter is in addition to any other taxes imposed or collected under any other law of the State.

5.__Records, reports and administration.__Every handler subject to the tax imposed under subsection 1 shall register with the assessor within 5 business days of becoming subject to the tax and annually thereafter on forms provided by the assessor.__The list of registered handlers must be available to the public.__By the 25th day of each calendar month, every handler subject to the tax imposed under subsection 1 shall report to the assessor for the quantity of packaged milk handled in this State for sale in this State during the preceding tax period, the quantity of packaged milk handled that was subject to the milk handling tax and any other information the assessor determines necessary or useful in the administration of this chapter and enforcement of the milk handling tax.

6.__Due dates.__Handlers shall pay to the assessor the tax due for the preceding tax period not later than the 25th day of each calendar month and submit the information required by the assessor on the forms provided.

7.__Presumption.__In a proceeding against a retail handler for collection of the tax with respect to a particular container of packaged milk, there is a rebuttable presumption that that retail handler did not purchase that container in a transaction subject to the minimum wholesale prices paid to dealers established pursuant to Title 7, chapter 603.__The burden is on the retail handler to show that the retail handler purchased that container of packaged milk in a transaction subject to minimum wholesale prices paid to dealers established pursuant to Title 7, chapter 603.

8.__General Fund.__The assessor shall immediately pay all funds received from the milk handling tax to the Treasurer of State to be deposited in the General Fund.__The funds may not be dedicated to a particular purpose and may be used for all purposes of State Government.

§4903.__Repeal

This chapter is repealed January 1, 2005.

Sec. 7. Appropriations and allocations. The following appropriations and allocations are made.

ADMINISTRATIVE AND FINANCIAL

SERVICES, DEPARTMENT OF