(a) This section applies to an employer identified by the commission as classified in the manual as:
(1) Number 115114, crop preparation services for market; or
(2) Number 115111, cotton ginning.
(b) An employer subject to this section shall pay a contribution at the lowest of the following rates:
(1) five and four-tenths percent;
(2) the general tax rate applicable to that employer, with the deficit tax rate and replenishment tax rate; or
(3) any other tax rate applicable to that employer under this subtitle.