US Department of Agriculture 4/3/2017

and guiding operations,such as horses,tack,watercraft,and rental skis and boots,which are sold periodically and replaced. 2.ASSIGNED SITE FEE.A fee shall be charged for the occupancy of National Forest System sites assigned to the holder.Assigned site fees shall not be prorated;the holder shall pay the full annual fee for each assigned site. No refunds or credits will be given for authorized but unused assigned sites. 3.GRAZING FEE.A fee shall be charged for grazing livestock used in conjunction with the use and occupancy authorized by this permit. No refunds or credits will be given for authorized but unexercised grazing use. B.PAYMENT SCHEDULE.The holder shall pay the annual estimated permit fee, including the fee for commercial use, assigned site fee, and grazing fee, in advance of the authorized use, as follows: 1.Single Payment.The holder shall pay the total annual estimated fee in advance when it is less than$500. 2.Two Payments.The holder shall pay half the total annual estimated fee in advance and the remainder by mid-season when the total is equal to or greater than$500, but less than$2,500. 3.Three Payments.The holder shall pay one-third of the total annual estimated fee in advance and the remainder in two equal payments by mid-season when the total is$2,500 or more. 4.Final Payment.The Forest Service shall reconcile annually the actual permit fee against permit fee payments made. The holder shall pay any additional fees owed for the past year's operation within 30 days of billing. C.DOCUMENTATION OF REVENUE.The holder shall provide documentation of use and revenue for purposes of permit fee verification. 1.Actual Use Report.Within 30 days of completion of the holder's approved operating season,the holder shall submit to the authorized officer an actual use report in accordance with the format in Appendix E. 2.Income Statements. No later than 90 days after the close of the holder's fiscal year,the holder shall submit to the authorized officer a statement of income reporting the results of the holder's annual operations. The statement shall include gross revenue,the value of donated goods and services,the value of gratuities,the value and description of items excluded from gross revenue,and all adjustments,such as taxes deducted,and shall be broken down by permitted activities. D.FEE PAYMENT ISSUES 1.Crediting of Payments. Payments shall be credited on the date received by the deposit facility, except that if a payment is received on a non-workday,the payment shall not be credited until the next workday. 2. Disputed Fees. Fees are due and payable by the due date. Disputed fees must be paid in full.Adjustments will be made if dictated by settlement terms or an appeal decision. 3.Late Payments (a)Interest.Pursuant to 31 U.S.C.3717 et seq., interest shall be charged on any fee amount not paid within 30 days from the date it became due.The rate of interest assessed shall be the higher of the Prompt Payment Act rate or the rate of the current value of funds to the Treasury(i.e.,the Treasury tax and loan account rate),as prescribed and published annually or quarterly by the Secretary of the Treasury in the Federal Register and the Treasury Fiscal Requirements Manual Bulletins. Interest on the principal shall accrue from the date the fee amount is due. (b)Administrative Costs.If the account becomes delinquent, administrative costs to cover processing and handling the delinquency shall be assessed. (c)Penalties.A penalty of 6%per annum shall be assessed on the total amount that is more than 90 days delinquent and shall accrue from the same date on which interest charges begin to accrue. (d)Termination for Nonpayment.This permit shall terminate without the necessity of prior notice and opportunity to