Text: HF02050 Text: HF02052 Text: HF02000 - HF02099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. Section 123.124, Code 1997, is amended to read 1 2 as follows: 1 3 123.124 PERMITS CLASSES. 1 4 Permits for the manufacture and sale, or sale of beer shall 1 5 be divided into four classes, known as class "A", special 1 6 class "A", class "B", or class "C" permits. A class "A" 1 7 permit allows the holder to manufacture and sell beer at 1 8 wholesale. A holder of a special class "A" permit may only 1 9 manufacture beer to be consumed onthe licenseda premises for 1 10 which theperson alsoholder holds a class "C" liquor control 1 11 license or class "B" beer permit and to be sold to a class "A" 1 12 permittee for resale purposes. A class "B" permit allows the 1 13 holder to sell beer to consumers at retail for consumption on 1 14 or off the premises. A class "C" permit allows the holder to 1 15 sell beer to consumers at retail for consumption off the 1 16 premises. 1 17 Sec. 2. Section 123.130, unnumbered paragraph 3, Code 1 18 1997, is amended to read as follows: 1 19 A person who holds a special class "A" permitfor the same1 20location at which the person holds a class "C" liquor control1 21license or class "B" beer permitmay manufacture and sell beer 1 22 to be consumed ontheany premises for which the person holds 1 23 a class "C" liquor control license or a class "B" beer permit 1 24 and may sell beer to a class "A" permittee for resale 1 25 purposes. 1 26 Sec. 3. Section 123.136, unnumbered paragraph 1, Code 1 27 1997, is amended to read as follows: 1 28 In addition to the annual permit fee to be paid by all 1 29 class "A" permittees under this chapter there shall be levied 1 30 and collected from the permittees on all beer manufactured for 1 31 sale or sold in this state at wholesale and on all beer 1 32 imported into this state for sale at wholesale and sold in 1 33 this state at wholesale, and from special class "A" permittees 1 34 on all beer manufactured for consumption onthea premises 1 35 licensed or permitted pursuant to this chapter, a tax of five 2 1 and eighty-nine hundredths dollars for every barrel containing 2 2 thirty-one gallons, and at a like rate for any other quantity 2 3 or for the fractional part of a barrel. However, no tax shall 2 4 be levied or collected on beer shipped outside this state by a 2 5 class "A" permittee or sold by one class "A" permittee to 2 6 another class "A" permittee. 2 7 EXPLANATION 2 8 This bill authorizes a special class "A" beer permittee to 2 9 sell beer manufactured by the permittee at other premises 2 10 licensed or permitted for the sale of beer and operated by the 2 11 special class "A" beer permittee. 2 12 LSB 3077HH 77 2 13 tj/sc/14
Text: HF02050 Text: HF02052 Text: HF02000 - HF02099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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