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House Journal: Page 1993: Thursday, April 27, 1995

44   address taxation of businesses, including subchapter S
45   corporations, taxation incentives and disincentives
46   for economic development, and the long-term objectives
47   of business taxation.  The legislative council is
48   requested to authorize up to $100,000 for consultants
49   and other costs associated with the business taxation
50   study.
Page 2  
 1     Sec. 4.  RETROACTIVE APPLICABILITY.  This division
 2   of this Act applies retroactively to January 1, 1995,
 3   for tax years beginning on or after that date.
 4	DIVISION II
 5	SUPPLEMENTAL LEVY AND COUNTY MENTAL HEALTH FUND
 6     Sec. 5.  Section 123.38, unnumbered paragraph 2,
 7   Code 1995, is amended to read as follows:
 8     Any licensee or permittee, or the licensee's or
 9   permittee's executor or administrator, or any person
10   duly appointed by the court to take charge of and
11   administer the property or assets of the licensee or
12   permittee for the benefit of the licensee's or
13   permittee's creditors, may voluntarily surrender a
14   license or permit to the division.  When a license or
15   permit is surrendered the division shall notify the
16   local authority, and the division or the local
17   authority shall refund to the person surrendering the
18   license or permit, a proportionate amount of the fee
19   received by the division or the local authority for
20   the license or permit as follows:  If a license or
21   permit is surrendered during the first three months of
22   the period for which it was issued, the refund shall
23   be three-fourths of the amount of the fee; if
24   surrendered more than three months but not more than
25   six months after issuance, the refund shall be one-
26   half of the amount of the fee; if surrendered more
27   than six months but not more than nine months after
28   issuance, the refund shall be one-fourth of the amount
29   of the fee.  No refund shall be made, however, for any
30   special liquor permit, nor for a liquor control
31   license, wine permit, or beer permit surrendered more
32   than nine months after issuance.  For purposes of this
33   paragraph, any portion of license or permit fees used
34   for the purposes authorized in section 331.424,
35   subsection 1, paragraphs "a", and "b", "c", "d",
"e",
36   "f", "g", and "h", and in section 331.424A, shall
not
37   be deemed received either by the division or by a
38   local authority.  No refund shall be made to any
39   licensee or permittee, upon the surrender of the
40   license or permit, if there is at the time of
41   surrender, a complaint filed with the division or
42   local authority, charging the licensee or permittee
43   with a violation of this chapter.  If upon a hearing
44   on a complaint the license or permit is not revoked or
45   suspended, then the licensee or permittee is eligible,
46   upon surrender of the license or permit, to receive a
47   refund as provided in this section; but if the license

Iowa General Assembly

Index: House Journal (76th General Assembly: Session 1)

© 1995 Cornell College and League of Women Voters of Iowa

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Last update: Sun Jan 14 21:05:02 CST 1996
URL: /DOCS/GA/76GA/Session.1/HJournal/01900/01993.html
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