Text: HF00073 Text: HF00075 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. Section 123.137, unnumbered paragraph 1, Code
1 2 1999, is amended to read as follows:
1 3 A person holding a class "A" or special class "A" permit
1 4 shall on or before the tenth day of each calendar month
1 5 commencing on the tenth day of the calendar month following
1 6 the month in which the person is issued a permit, make a
1 7 report under oath to the division upon forms to be furnished
1 8 by the division for that purpose showing the exact number of
1 9 barrels of beer, or fractional parts of barrels, sold by the
1 10 permit holder during the preceding calendar month. Each keg
1 11 of beer exceeding six gallons in capacity shall have an
1 12 identification number which shall be included in the report.
1 13 The identification number shall be affixed to each keg
1 14 exceeding six gallons in capacity by the class "A" permittee.
1 15 The report shall also state information the administrator
1 16 requires, and permit holders shall at the time of filing a
1 17 report pay to the division the amount of tax due at the rate
1 18 fixed in section 123.136.
1 19 Sec. 2. Section 123.138, Code 1999, is amended to read as
1 20 follows:
1 21 123.138 BOOKS OF ACCOUNT REQUIRED.
1 22 1. Each class "A" or special class "A" permittee shall
1 23 keep proper books of account and records showing the amount of
1 24 beer sold by the permittee, and these books of account shall
1 25 be at all times open to inspection by the administrator and to
1 26 other persons pursuant to section 123.30, subsection 1. Each
1 27 class "B" and class "C" permittee shall keep proper books of
1 28 account and records showing each purchase of beer made by the
1 29 permittee, the keg identification number if applicable, and
1 30 the date and the amount of each purchase and the name of the
1 31 person from whom each purchase was made, which books of
1 32 account and records shall be open to inspection pursuant to
1 33 section 123.30, subsection 1, during normal business hours of
1 34 the permittee.
1 35 2. Each class "A", class "B", and class "C" permittee
2 1 shall also keep a record of the identification number of each
2 2 keg of beer which has a capacity exceeding six gallons sold by
2 3 the permittee and the name and address of the purchaser. This
2 4 record shall also be open to inspection by peace officers
2 5 pursuant to section 123.30, subsection 1, during normal
2 6 business hours of the permittee.
2 7 EXPLANATION
2 8 This bill provides that a keg of beer exceeding six gallons
2 9 in capacity shall have an identification number. The
2 10 identification number shall be recorded by each permittee with
2 11 the name and address of the purchaser of the beer keg. The
2 12 records shall be open to inspection by peace officers.
2 13 A permittee who fails to keep a record of the
2 14 identification number of each keg of beer which has a capacity
2 15 exceeding six gallons sold by the permittee and the name and
2 16 address of the purchaser is guilty under Code section 123.90
2 17 of a serious misdemeanor which is punishable by a fine of at
2 18 least $250 but not more than $1,500. The court may also order
2 19 imprisonment for not more than one year.
2 20 LSB 1048YH 78
2 21 tj/cf/24
Text: HF00073 Text: HF00075 Text: HF00000 - HF00099 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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