Idaho Statutes Title 25. Animals § 25-3117. Tax levy

(1) From and after the 1st day of July, 1988, there is hereby levied and imposed a tax of not to exceed one percent (1%) of the gross dollar daily or monthly settlements for the sale of all milk and cream produced in the state of Idaho and sold or contracted through commercial channels, which tax shall be due on or before the time when such milk or cream is first sold or contracted in the commercial channels and shall be paid at such time or times as the commission may, by rule or regulation, prescribe, as hereinafter provided, but not later than the 25th day of the month next succeeding the month in which milk or cream is sold or contracted in commercial channels. The tax provided in this section shall be levied and imposed at a rate of not more than one percent (1%) as the commission, by a vote of two-thirds ( 2/3 ) of its members, establishes.

(2) The tax shall be levied and assessed to the producer at the time of delivery for sale if sold by a producer, and shall be collected by the first purchaser and/or producer-handler and deducted from the amount due the producer, and all money so collected shall be made payable to the Idaho dairy products commission on or before the 25th day of the succeeding month. All such payments shall be sent directly to the commission for deposit. If a purchaser and/or producer-handler fails to remit any money so collected or fails to make deductions for assessments, a penalty of ten percent (10%) shall be added to the amount of any assessments which are unpaid when due under the terms of this chapter.

(3) The tax constitutes a lien prior to all other liens and encumbrances upon such milk or cream except liens which are declared prior by operation of a statute of this state.