(2) Use taxes shall be in the amount of 10 cents per gallon of oysters if sold by the gallon, 10 cents per bushel of oysters if sold in the shell by the bushel or one cent per dozen oysters if sold by the dozen.
(3) Use taxes shall be in the amount of one-half cent per pound of clams or mussels sold.
(4) The annual cultivation fee shall be established by department rule in an amount not to exceed $14 for each acre claimed pursuant to chapter 675, Oregon Laws 1969, or claimed pursuant to a plat made subsequent thereto.
(5) Annual cultivation fees and use taxes shall be assessed in lieu of property taxes, lease fees or rental charges for the use of lands upon which oysters, clams or mussels are grown and harvested. [Formerly 509.441; 1997 c.375 §7; 2003 c.14 §374; 2011 c.323 §2]