House Study Bill 652 - Introduced HOUSE FILE _____ BY (PROPOSED COMMITTEE ON WAYS AND MEANS BILL BY CHAIRPERSON SANDS) A BILL FOR An Act relating to the distribution of the wine gallonage tax 1 and providing an appropriation. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 6062YC (2) 86 ec/nh

H.F. _____ Section 1. Section 123.183, subsection 2, paragraph b, 1 subparagraph (2), subparagraph division (a), Code 2016, is 2 amended to read as follows: 3 (a) To the midwest grape and wine industry institute at Iowa 4 state university of science and technology, two hundred fifty 5 thousand dollars plus an amount equal to the revenue deposited 6 in the wine gallonage tax fund pursuant to subsection 3 . 7 Sec. 2. Section 123.183, subsection 3, Code 2016, is amended 8 to read as follows: 9 3. The revenue collected from the wine gallonage tax on 10 wine imported into this state for sale at wholesale and sold in 11 this state at wholesale, and on wine subject to direct shipment 12 as provided in section 123.187 by a wine manufacturer licensed 13 or permitted pursuant to laws regulating alcoholic beverages 14 in another state, shall be deposited in the beer and liquor 15 control fund created in section 123.17 . as follows: 16 a. For the period beginning July 1, 2016, and ending June 17 30, 2021, ten percent of the revenue collected pursuant to this 18 subsection shall be deposited in the wine gallonage tax fund as 19 created in this section. 20 b. Revenue collected pursuant to this subsection in excess 21 of the moneys deposited in the wine gallonage tax fund under 22 paragraph “a” shall be deposited in the beer and liquor control 23 fund created in section 123.17. 24 EXPLANATION 25 The inclusion of this explanation does not constitute agreement with 26 the explanation’s substance by the members of the general assembly. 27 This bill provides, for the period beginning July 1, 2016, 28 and ending June 30, 2021, that 10 percent of the revenue 29 collected from the wine gallonage tax on wine imported into 30 this state for sale at wholesale and sold in this state at 31 wholesale, and on wine subject to direct shipment as provided 32 in Code section 123.187, shall be deposited in the wine 33 gallonage tax fund instead of the beer and liquor control 34 fund. The bill provides that revenue collected in excess of 35 -1- LSB 6062YC (2) 86 ec/nh 1/ 2

H.F. _____ 10 percent shall continue to be deposited in the beer and 1 liquor control fund. The bill further provides that an amount 2 equal to the revenue deposited in the wine gallonage tax fund 3 pursuant to the bill shall be appropriated to the midwest grape 4 and wine industry institute at Iowa state university. 5 -2- LSB 6062YC (2) 86 ec/nh 2/ 2