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House Amendment 1822

Amendment Text

PAG LIN
  1  1    Amend Senate File 445, as amended, passed, and
  1  2 reprinted by the Senate, as follows:
  1  3    #1.  Page 1, by inserting before line 1 the
  1  4 following:
  1  5    "Section 1.  Section 99B.1, subsection 18, Code
  1  6 1999, is amended to read as follows:
  1  7    18.  "Net receipts" means gross receipts less
  1  8 amounts awarded as prizes and less state and local
  1  9 sales tax paid upon the gross receipts.  Reasonable
  1 10 expenses, charges, fees, taxes other than the state
  1 11 and local sales tax, and deductions allowed by the
  1 12 department shall not exceed twenty-five thirty-five
  1 13 percent of net receipts.
  1 14    Sec.    .  Section 99B.7, subsection 3, paragraph
  1 15 b, Code 1999, is amended to read as follows:
  1 16    b.  A person or the agent of a person submitting
  1 17 application to conduct games pursuant to this section
  1 18 as a qualified organization shall certify that the
  1 19 receipts of all games, less reasonable expenses,
  1 20 charges, fees, taxes, and deductions allowed by this
  1 21 chapter, either will be distributed as prizes to
  1 22 participants or will be dedicated and distributed to
  1 23 educational, civic, public, charitable, patriotic or
  1 24 religious uses in this state and that the amount
  1 25 dedicated and distributed will equal at least seventy-
  1 26 five sixty-five percent of the net receipts.
  1 27 "Educational, civic, public, charitable, patriotic, or
  1 28 religious uses" means uses benefiting a society for
  1 29 the prevention of cruelty to animals or animal rescue
  1 30 league, or uses benefiting an indefinite number of
  1 31 persons either by bringing them under the influence of
  1 32 education or religion or relieving them from disease,
  1 33 suffering, or constraint, or by erecting or
  1 34 maintaining public buildings or works, or otherwise
  1 35 lessening the burden of government, or uses benefiting
  1 36 any bona fide nationally chartered fraternal or
  1 37 military veterans' corporation or organization which
  1 38 operates in Iowa a clubroom, post, dining room, or
  1 39 dance hall, but does not include the erection,
  1 40 acquisition, improvement, maintenance, or repair of
  1 41 real, personal or mixed property unless it is used for
  1 42 one or more of the uses stated.  "Public uses"
  1 43 specifically includes dedication of net receipts to
  1 44 political parties as defined in section 43.2.
  1 45 "Charitable uses" includes uses benefiting a definite
  1 46 number of persons who are the victims of loss of home
  1 47 or household possessions through explosion, fire,
  1 48 flood, or storm when the loss is uncompensated by
  1 49 insurance, and uses benefiting a definite number of
  1 50 persons suffering from a seriously disabling disease
  2  1 or injury, causing severe loss of income or incurring
  2  2 extraordinary medical expense when the loss is
  2  3 uncompensated by insurance.
  2  4    Proceeds given to another charitable organization
  2  5 to satisfy the seventy-five sixty-five percent
  2  6 dedication requirement shall not be used by the donee
  2  7 to pay any expenses in connection with the conducting
  2  8 of bingo by the donor organization, or for any cause,
  2  9 deed, or activity that would not constitute a valid
  2 10 dedication under this section.
  2 11    Sec.    .  Section 99B.7, subsection 3, paragraph
  2 12 c, unnumbered paragraph 1, Code 1999, is amended to
  2 13 read as follows:
  2 14    A qualified organization shall distribute amounts
  2 15 awarded as prizes on the day they are won.  A
  2 16 qualified organization shall dedicate and distribute
  2 17 the balance of the net receipts received within a
  2 18 quarter and remaining after deduction of reasonable
  2 19 expenses, charges, fees, taxes, and deductions allowed
  2 20 by this chapter, before the quarterly report required
  2 21 for that quarter under section 99B.2, subsection 4, is
  2 22 due.  The amount dedicated and distributed must equal
  2 23 at least seventy-five sixty-five percent of the net
  2 24 receipts.  A person desiring to hold the net receipts
  2 25 for a period longer than permitted under this
  2 26 paragraph shall apply to the department for special
  2 27 permission and upon good cause shown the department
  2 28 may grant the request." 
  2 29 
  2 30 
  2 31                               
  2 32 CONNORS of Polk 
  2 33 SF 445.224 78
  2 34 tj/gg
     

Text: H01821                            Text: H01823
Text: H01800 - H01899                   Text: H Index
Bills and Amendments: General Index     Bill History: General Index

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