Text: SF00195 Text: SF00197 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN 1 1 Section 1. NEW SECTION. 99B.12A NONREGULATED RAFFLES. 1 2 1. As used in this section, unless the context otherwise 1 3 requires: 1 4 a. "Candidate's committee" means a candidate's committee 1 5 as defined in section 56.2. 1 6 b. "Nonprofit corporation" means an organization 1 7 incorporated pursuant to chapter 504A. 1 8 c. "Political party" means a political party as defined 1 9 in section 43.2 or a nonparty political organization that has 1 10 qualified to place a candidate as its nominee for statewide 1 11 office pursuant to chapter 44. 1 12 2. A fair, nonprofit corporation, political party, or 1 13 candidate's committee may conduct one or more raffles during a 1 14 calendar year without obtaining a license or paying a fee to 1 15 the department if the cumulative total value of prizes 1 16 distributed to winners does not exceed five thousand dollars. 1 17 The raffle tickets sold pursuant to this subsection are exempt 1 18 from the retail sales taxes as provided in section 422.43. 1 19 3. If a provision of this section conflicts with a 1 20 provision of any other section of this chapter, the provision 1 21 of this section shall prevail. 1 22 Sec. 2. Section 422.43, subsections 2 and 3, Code 1999, 1 23 are amended to read as follows: 1 24 2. There is imposed a tax of five percent upon the gross 1 25 receipts derived from the operation of all forms of amusement 1 26 devices and games of skill, games of chance, raffles, and 1 27 bingo games as defined in chapter 99B, operated or conducted 1 28 within the state, the tax to be collected from the operator in 1 29 the same manner as for the collection of taxes upon the gross 1 30 receipts of tickets or admission as provided in this section. 1 31 The tax shall also be imposed upon the gross receipts derived 1 32 from the sale of lottery tickets or shares pursuant to chapter 1 33 99E. The tax on the lottery tickets or shares shall be 1 34 included in the sales price and distributed to the general 1 35 fund as provided in section 99E.10. The tax imposed pursuant 2 1 to this subsection does not apply to raffles authorized 2 2 pursuant to section 99B.12A. 2 3 3.TheExcept raffles authorized pursuant to section 2 4 99B.12A, the tax thus imposed covers all receipts from the 2 5 operation of games of skill, games of chance, raffles and 2 6 bingo games as defined in chapter 99B, and musical devices, 2 7 weighing machines, shooting galleries, billiard and pool 2 8 tables, bowling alleys, pinball machines, slot-operated 2 9 devices selling merchandise not subject to the general sales 2 10 taxes and on all receipts from devices or systems where prizes 2 11 are in any manner awarded to patrons and upon the receipts 2 12 from fees charged for participation in any game or other form 2 13 of amusement, and generally upon the gross receipts from any 2 14 source of amusement operated for profit, not specified in this 2 15 section, and upon the gross receipts from which no tax is 2 16 collected for tickets or admission, but no tax shall be 2 17 imposed upon any activity exempt from sales tax under section 2 18 422.45, subsection 3. Every person receiving gross receipts 2 19 from the sources defined in this section is subject to all 2 20 provisions of this division relating to retail sales tax and 2 21 other provisions of this chapter as applicable. 2 22 EXPLANATION 2 23 This bill authorizes fairs, nonprofit corporations 2 24 organized in this state, political parties, nonparty political 2 25 organizations that have qualified to place a candidate for 2 26 statewide office, and candidate's committees to conduct one or 2 27 more raffles during a calendar year without obtaining a 2 28 license or paying a fee to the department of inspections and 2 29 appeals if the cumulative total value of the prizes 2 30 distributed to winners does not exceed $5,000. The raffle 2 31 tickets are exempt from the retail sales tax pursuant to Code 2 32 section 422.43. 2 33 A person who violates provisions of Code chapter 99B is 2 34 guilty of a serious misdemeanor which is punishable by a fine 2 35 of at least $250 but not more than $1,500 and imprisonment for 3 1 not more than one year. 3 2 LSB 2385SS 78 3 3 tj/cf/24
Text: SF00195 Text: SF00197 Text: SF00100 - SF00199 Text: SF Index Bills and Amendments: General Index Bill History: General Index
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