With passage of the 1987 Groundwater Protection Act (House File 631), Iowa articulated a comprehensive policy regarding groundwater contamination. The Act established a scheme to raise revenue in three ways: pesticide manufacturing registration fees, pesticide dealer licensing fees, and fertilizer taxes. Among other provisions, retailers of nitrogen-based fertilizers must pay an additional $.75 per ton sold based on an 82 percent solution and prorated for different solutions.
Pesticide dealers, before selling or offering for sale any pesticide, must pay an annual registration fee of one-fifth of one percent of gross sales within this state with a minimum fee of two hundred fifty dollars and a maximum fee of three thousand dollars for each and every brand and grade to be offered for sale in this state except as otherwise provided.
Fifty dollars of each fee collected shall be deposited in the general fund of the state and the remainder of each fee collected shall be placed in the agriculture management account of the groundwater protection fund.
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