‘Sec. 5. 36 MRSA §4605, sub-§6, as amended by PL 1991, c. 376, §58, is further amended to read:
6. Records and reports. Every shipper shall, on or before the last day of each month, report to the State Tax Assessor the quantity of potatoes received, sold or shipped by the shipper during the preceding calendar month and any additional information that the State Tax Assessor determines pertinent, on forms furnished by the State Tax Assessor. At the time of filing the report, each shipper shall pay to the State Tax Assessor a tax at the rate of $.05 $.06 per hundredweight upon all potatoes reported as purchased, sold or shipped, subject to subsection 1.’