(1) Any Christmas tree grower owning Christmas trees, whose business consists solely of retail sales to the ultimate consumer, is exempt from the requirements of this section if:
(a) The grower has less than one acre of Christmas trees; or
(b) The grower harvests, by u-cut or otherwise, fewer than four hundred Christmas trees per year.
(2) Licensed nursery dealers who furnish live plants for planting to Christmas tree growers are exempt from the requirements of this section.
(3) No person may operate as a Christmas tree grower without first obtaining a license from the department.
(a) The application must be accompanied by an annual fee, as established by the director in rule. The annual fee must not exceed forty dollars as a basic charge and a maximum of four dollars per acre as an acreage assessment. The annual Christmas tree grower license fee for any person may not exceed five thousand dollars.
(b) The department may audit licensees during normal business hours to determine that appropriate fees have been paid.