Illinois Statutes Chapter 225. Professions,Occupations and Business Operations § 735/9a. Reporting a harvest fee

(a) When a timber buyer buys timber in this State, the timber buyer and timber grower shall determine the amount to be paid for such timber, or the value of items to be bartered for such timber, and the timber buyer shall deduct from the payment to the timber grower an amount which equals 4% of the purchase price or 4% of the minimum fair market value, as determined pursuant to administrative rule, when purchase price cannot otherwise be determined and shall forward such amount to the Department of Natural Resources.

(b) When a timber buyer buys timber in this State, the timber buyer shall file a report to the Department on a report form provided by the Department. The information provided on the report form shall include the amount paid for the timber to each timber grower and the 4% that is due to the Department for each sale, and any other information that is required by the Department pursuant to administrative rule. A timber buyer shall provide the timber grower a written or electronic payment receipt for each transaction of timber bought from the timber grower and keep a duplicate or copy of the payment receipt in the timber buyer's records. All timber buyers shall provide a written receipt upon request of the Department.

(c) Every timber grower who utilizes timber produced on land the timber grower owns or operates for sawing into lumber, for processing, or for resale, shall pay to the Department, when the periodic report is submitted, an amount equal to 4% of the minimum fair market value of the timber utilized during the period. The value of such timber shall be determined pursuant to rule of the Department.

(d) Every timber grower who utilizes timber produced on land the timber grower owns or operates for sawing into lumber for processing or for resale, shall report periodically, as required by this Act or administrative rule of the Department, the quantity, value, and species of timber produced and utilized by the owner or operator during the reporting period.

(e) Subsections (c) and (d) shall not apply to a person who uses the person's own timber for sawing or processing for personal use and not for resale.

(f) The fees required by this Section shall be deposited in the Illinois Forestry Development Fund, a special fund in the State treasury, for the purposes of the Illinois Forestry Development Act. 1