Cess on cattle

(1) The Association shall, with the approval of the Minister, impose, levy and collect a cess upon all cattle sold to butchers or sold for export. The rates of cess approved by the Minister shall be published in the Gazette before the start of each financial year. (2) The butcher is responsible for the collection of cess from the producer at the time of purchase and for its payment at the time of slaughter to the slaughter house operators or such other person as may be designated by the Minister. (3) The cess shall be levied on the basis of per head of cattle and shall not be varied during the financial year in respect of which it was imposed. (4) Until the cess on cattle sold for export is fixed by the Association with the approval of the Minister, (a) any exporter of live cattle for slaughter shall pay to the Association a cess of ten dollars plus an ad valorem tax of two per cent on the sales value; and (b) any exporter of live cattle for breeding shall pay to the Association an ad valorem fee of two per cent on the sales value.