1.__Fee.__A fee is levied and imposed at the rate established in subsection 2 on the handling in this State of packaged milk for sale in this State.__With respect to the handling in this State of a particular container of packaged milk for sale in this State, the fee must be paid by the handler.__There is no fee on the handling in this State of packaged milk for sale in containers of less than one quart or 20 or more quarts in volume, or packaged milk that is sold to an institution that is owned and operated by the State or the Federal Government.

2.__Rate per quart.__The fee levied under this chapter is 5__ per quart.

For a container other than a quart, the fee is computed on a quart-equivalent basis.

3.__Fee calculation.__Handlers shall pay the fee for each fee period on all milk subject to the fee sold during the fee period:

A.__Subject to the minimum wholesale prices paid to dealers established by the Maine Milk Commission pursuant to Title 7, chapter 603; or

B.__Not subject to minimum wholesale prices paid to dealers but subject to minimum retail prices established by the Maine Milk Commission pursuant to Title 7, chapter 603.

In calculating the amount of packaged milk handled for sale in this State during each fee period, the handler shall deduct from that amount any packaged milk returned to the handler during that fee period.

4.__Fee; additional.__The fee imposed and collected under this chapter is in addition to any taxes imposed or collected under any other law of the State.

5.__Records, reports and administration.__Every handler subject to the fee imposed under subsection 1 shall register with the assessor within 5 business days of becoming subject to the fee 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 fee imposed under subsection 1 shall report to the assessor the quantity of packaged milk handled in this State for sale in this State during the preceding fee period, the quantity of packaged milk handled that was subject to the milk handling fee