CALIFORNIA STATUTES AND CODES
SECTIONS 76900-76910
FOOD AND AGRICULTURAL CODE
SECTION 76900-76910
76900. In order to carry out the programs and administer the
activities which are conducted pursuant to this chapter, every
fisherman who sells salmon to any person, shall pay a fee, as
specified in Sections 76902 and 76903, for each pound or fraction
thereof, of salmon taken and sold by the fisherman. The fee shall be
collected from the fisherman and remitted to the director, by any
person licensed to receive fish to whom the salmon are sold. If the
salmon are sold to any other person the fee shall be remitted to the
director by the fisherman.
76901. Consistent with Section 8041 of the Fish and Game Code, the
following persons shall remit the fees required by Section 76902 to
the director:
(a) Any person who is required to be licensed as a fish receiver
by Section 8033 of the Fish and Game Code, and receives salmon in
this state from persons conducting the activities of a commercial
fisherman.
(b) Any commercial fisherman who sells salmon to any person who is
not a licensed fish receiver.
76901.5. (a) Each person who is required by this chapter to collect
a fee from fishermen shall maintain a complete and accurate record
of all transactions subject to the fee. These records shall contain
any information required by the director relating to the collection
of fees, shall be preserved for a period of three years, and shall be
available for review immediately upon demand by the director or the
director's duly authorized agent.
(b) Any information obtained by the director or the director's
duly authorized agent from inspection or audit of records shall be
confidential and shall not be disclosed except when required in a
judicial proceeding.
76902. Except as specified in Section 76905, the amount of fees due
under this article shall be determined by multiplying the weight in
the round of salmon by two cents ($0.02). For the purposes of
establishing the weight in the round of salmon brought ashore, a
conversion factor of 10 percent shall be applied to the weight of
salmon brought ashore in a dressed condition.
76903. The fees imposed under this article shall be paid monthly to
the director within 60 days after the last day of each month. If
fees are not paid within 60 days after the month for which they are
due, the director shall collect amounts owing under the procedures
prescribed for sales and use taxes provided in Chapter 5 (commencing
with Section 6451) of Part 1 of Division 2 of the Revenue and
Taxation Code, insofar as they may be applicable, and for those
purposes, "board" means the department and "the date of which the tax
became due and payable," means that date 60 days after the month for
which it is due.
76904. Sections 8058 to 8070, inclusive, of the Fish and Game Code
apply to claims for overpayment of fees to the director. For purposes
of this section, "department," as used in those sections, means the
Department of Food and Agriculture, and "landing tax" means the fees
imposed pursuant to this article.
76904.5. The director may consult with and enter into agreements
with the Director of Fish and Game where necessary and reasonable, to
assist in the administration of this chapter and in enforcing
compliance with this chapter. If an agreement is established, the
director shall reimburse the Department of Fish and Game for
administrative costs associated with this chapter.
76905. After one year after the establishment of the council, and
not before the commercial salmon season of 1990, the council may
recommend to the director an increase over and above the two cents
($0.02) per pound fee required by Section 76902 for the council to
carry out its duties under this chapter. The council shall consider
the budget for the council, funding for activities conducted pursuant
to Article 6 (commencing with Section 76800) and Article 7
(commencing with Section 76850), as well as the market price of
salmon, landing taxes imposed by the Department of Fish and Game,
assessments charged by marketing associations, and any other relevant
factor affecting the economics of the salmon fishery. The council
shall, in making any determination to increase fees, consult with
marketing associations and, if the recommended increase would exceed
seven cents ($0.07) per pound of salmon sold, shall conduct a ballot
poll of the commercial salmon vessel operators on the director's list
established pursuant to Article 9 (commencing with Section 76950).
After an initial ballot poll on a recommended increase exceeding
seven cents ($0.07) per pound of salmon sold, the council shall
consult with marketing associations and, if the recommended increase
would exceed five cents ($0.05) per pound of salmon sold, shall
conduct a ballot poll of the commercial salmon vessel operators on
the director's list. The director may not increase any fee without a
majority approval of the voting members of the council.
76906. (a) All money that is collected by the director pursuant to
this chapter shall be deposited in any bank, or other depository that
is approved by the Director of Finance, allocated to the purposes of
this chapter only, and disbursed by the director or the council only
for the necessary expenses that are incurred by the council and the
director in carrying out the purposes and provisions of this chapter,
including expenses generated by the auditing requirement contained
in this section. Money that is so collected shall be deposited and
disbursed in conformity with appropriate auditing regulations which
are prescribed by the director. The expenditure of the money is
exempt from Section 925.6 and 16304 of the Government Code.
(b) All expenditures by the council and the director shall be
audited at least once every two years by one of the following means:
(1) By contract with a certified public account.
(2) By contract with a public accountant holding a valid permit
issued by the California Board of Accountancy.
(3) By contract with a public accounting firm.
(4) By agreement with the Department of Finance.
76907. Money which is deposited pursuant to Section 76906 may be
invested and reinvested by the Treasurer or the council in any of the
securities described in Article 1 (commencing with Section 16430) of
Chapter 3 of Part 2 of Division 4 of Title 2 of the Government Code,
or placed in a depository as provided in Chapter 4 (commencing with
Section 16500) of Part 2 of Division 4 of Title 2 of the Government
Code, and handled in the same manner as money in the State Treasury.
For these purposes, the money may also be combined with funds which
are determined by the director to be available for investment
pursuant to Section 58939. Any increment which is received from
investment, reinvestment, or deposit made by the Treasurer shall be
remitted to the council. The Treasurer may deduct from the remittance
an amount equal to the reasonable cost incurred in carrying out this
section or may bill the council for the costs and the council shall
pay the costs from money which is collected for it pursuant to this
chapter.
76908. The director, after consultation with the council, shall
prepare an annual budget which sets forth in reasonable detail the
proposed expenditures which the director deems necessary for the
performance by him or her and by the department of the duties which
are imposed upon them by this chapter. The director shall also
prepare and submit to the council an annual statement, in reasonable
detail, of the director's expenditures pursuant to this chapter.
76909. The director may receive funds in amounts that may be
reasonable and necessary to defray the initial expenses in making
effective this chapter. The director shall reimburse those persons
from whom those funds are received in the amounts received from any
funds which are received by the director pursuant to this article.
76910. The director may accept contributions to advance the
purposes of this chapter. If requested by the donor, the
contributions shall be segregated and separately maintained for the
use of the council.