Text: H08573 Text: H08575 Text: H08500 - H08599 Text: H Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Amend House File 2578 as follows:
1 2 #1. Page 18, line 29, by striking the words "There
1 3 is".
1 4 #2. Page 18, line 30, by inserting before the word
1 5 "appropriated" the following:
1 6 "1. There is".
1 7 #3. Page 19, by inserting after line 2 the
1 8 following:
1 9 "2. There is appropriated from the general fund of
1 10 the state to the department of agriculture and land
1 11 stewardship for the fiscal year beginning July 1,
1 12 2004, and ending June 30, 2005, in addition to any
1 13 other appropriation made by the general assembly, the
1 14 following amount, or so much thereof as is necessary,
1 15 to be used for the purposes designated:
1 16 For financial assistance for the establishment of
1 17 permanent soil and water conservation practices as
1 18 provided in the appropriation made in this Act for
1 19 that purpose from the environment first fund:
1 20 .................................................. $ 2,500,000"
1 21 #4. Page 24, by inserting after line 28 the
1 22 following:
1 23 "Sec. . NEW SECTION. 422F.1 SHORT TITLE.
1 24 This chapter may be cited as the "Adult Enterprises
1 25 Excise Tax Act".
1 26 Sec. . NEW SECTION. 422F.2 DEFINITIONS.
1 27 For purposes of this chapter, unless the context
1 28 otherwise requires:
1 29 1. "Adult enterprise" means a business that sells,
1 30 leases, or rents obscene material or allows or permits
1 31 an entertainer to expose the genitalia, buttocks, or
1 32 the nipple of female breasts and the business is
1 33 prohibited from admitting minors to the premises of
1 34 the business under section 728.3.
1 35 2. "Lease or rental" means any transfer of
1 36 possession or control of tangible personal property
1 37 for a fixed or indeterminate term for consideration.
1 38 A "lease or rental" may include a future option to
1 39 purchase or extend.
1 40 3. "Obscene material" means the same as the term
1 41 is defined in section 728.1.
1 42 4. "Sales" or "sale" means any transfer, exchange,
1 43 or barter, conditional or otherwise, in any manner or
1 44 by any means whatsoever, for consideration.
1 45 5. "Sales price" means the total amount of
1 46 consideration, including cash, credit, property, and
1 47 services, for which personal property or services are
1 48 sold, leased, or rented, valued in money, whether
1 49 received in money or otherwise, without any deduction
1 50 of any of the following:
2 1 a. The seller's cost of the property sold.
2 2 b. The cost of materials used, labor or service
2 3 cost, interest, losses, costs of transportation to the
2 4 seller, taxes imposed on the seller, or any other
2 5 expenses of the seller.
2 6 c. Charges by the seller for any services
2 7 necessary to complete the sale, other than delivery or
2 8 installation charges.
2 9 d. Delivery charges.
2 10 e. Installation charges.
2 11 Sec. . NEW SECTION. 422F.3 TAX IMPOSED.
2 12 1. An adult enterprise excise tax according to and
2 13 measured by gross receipts is imposed on an adult
2 14 enterprise for the privilege of doing business in this
2 15 state as an adult enterprise. The tax is imposed at
2 16 the rate of twenty-five percent upon the sales price
2 17 of the sale, lease, or rental of tangible or
2 18 intangible property, upon the sales price from the
2 19 furnishing of services, and upon the sales price of
2 20 all sales of tickets and admissions by the adult
2 21 enterprise.
2 22 2. The adult enterprise shall collect the tax by
2 23 adding the tax to the sales price.
2 24 3. The adult enterprise excise tax levied shall be
2 25 in addition to any state sales tax imposed under
2 26 section 423.2. Section 422.25, subsection 4, sections
2 27 422.30, 422.67, and 422.68, section 422.69, subsection
2 28 1, sections 422.70 to 422.75, section 423.14,
2 29 subsection 1, and sections 423.23, 423.24, 423.25,
2 30 423.31, 423.33, 423.35, 423.37 to 423.42, and 423.47,
2 31 consistent with the provisions of this chapter, apply
2 32 with respect to the adult enterprise excise tax
2 33 authorized under this chapter, in the same manner and
2 34 with the same effect as if the tax was a retail sales
2 35 tax within the meaning of those statutes.
2 36 Notwithstanding this subsection, the director of
2 37 revenue shall provide for quarterly filing of returns
2 38 and for other than quarterly filing of returns, both
2 39 as prescribed in section 423.31. The director of
2 40 revenue may require all persons, as defined in section
2 41 423.1, who are engaged in the business of deriving any
2 42 sales price subject to tax under this chapter, to
2 43 register with the department of revenue.
2 44 Sec. . NEW SECTION. 422F.4 DEPOSIT OF
2 45 REVENUE.
2 46 The revenue arising from the tax imposed under this
2 47 chapter shall be credited to the general fund of the
2 48 state."
2 49 #5. By renumbering as necessary.
2 50
3 1
3 2
3 3 HOGG of Linn
3 4 HF 2578.310 80
3 5 jp/cf
Text: H08573 Text: H08575 Text: H08500 - H08599 Text: H Index Bills and Amendments: General Index Bill History: General Index
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