Text: HF02241 Text: HF02243 Text: HF02200 - HF02299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
PAG LIN
1 1 Section 1. NEW SECTION. 422F.1 SHORT TITLE.
1 2 This chapter may be cited as the "Adult Enterprises Excise
1 3 Tax Act".
1 4 Sec. 2. NEW SECTION. 422F.2 DEFINITIONS.
1 5 For purposes of this chapter, unless the context otherwise
1 6 requires:
1 7 1. "Adult enterprise" means a business that sells, leases,
1 8 or rents obscene material or allows or permits an entertainer
1 9 to expose the genitalia, buttocks, or the nipple of female
1 10 breasts and the business is prohibited from admitting minors
1 11 to the premises of the business under section 728.3.
1 12 2. "Lease or rental" means any transfer of possession or
1 13 control of tangible personal property for a fixed or
1 14 indeterminate term for consideration. A "lease or rental" may
1 15 include a future option to purchase or extend.
1 16 3. "Obscene material" means the same as the term is
1 17 defined in section 728.1.
1 18 4. "Sales" or "sale" means any transfer, exchange, or
1 19 barter, conditional or otherwise, in any manner or by any
1 20 means whatsoever, for consideration.
1 21 5. "Sales price" means the total amount of consideration,
1 22 including cash, credit, property, and services, for which
1 23 personal property or services are sold, leased, or rented,
1 24 valued in money, whether received in money or otherwise,
1 25 without any deduction of any of the following:
1 26 a. The seller's cost of the property sold.
1 27 b. The cost of materials used, labor or service cost,
1 28 interest, losses, costs of transportation to the seller, taxes
1 29 imposed on the seller, or any other expenses of the seller.
1 30 c. Charges by the seller for any services necessary to
1 31 complete the sale, other than delivery or installation
1 32 charges.
1 33 d. Delivery charges.
1 34 e. Installation charges.
1 35 Sec. 3. NEW SECTION. 422F.3 TAX IMPOSED.
2 1 1. An adult enterprise excise tax according to and
2 2 measured by gross receipts is imposed on an adult enterprise
2 3 for the privilege of doing business in this state as an adult
2 4 enterprise. The tax is imposed at the rate of twenty-five
2 5 percent upon the sales price of the sale, lease, or rental of
2 6 tangible or intangible property, upon the sales price from the
2 7 furnishing of services, and upon the sales price of all sales
2 8 of tickets and admissions by the adult enterprise.
2 9 2. The adult enterprise shall collect the tax by adding
2 10 the tax to the sales price.
2 11 3. The adult enterprise excise tax levied shall be in
2 12 addition to any state sales tax imposed under section 423.2.
2 13 Section 422.25, subsection 4, sections 422.30, 422.67, and
2 14 422.68, section 422.69, subsection 1, sections 422.70 to
2 15 422.75, section 423.14, subsection 1, and sections 423.23,
2 16 423.24, 423.25, 423.31, 423.33, 423.35, 423.37 to 423.42, and
2 17 423.47, consistent with the provisions of this chapter, apply
2 18 with respect to the adult enterprise excise tax authorized
2 19 under this chapter, in the same manner and with the same
2 20 effect as if the tax was a retail sales tax within the meaning
2 21 of those statutes. Notwithstanding this subsection, the
2 22 director of revenue shall provide for quarterly filing of
2 23 returns and for other than quarterly filing of returns, both
2 24 as prescribed in section 423.31. The director of revenue may
2 25 require all persons, as defined in section 423.1, who are
2 26 engaged in the business of deriving any sales price subject to
2 27 tax under this chapter, to register with the department of
2 28 revenue.
2 29 Sec. 4. NEW SECTION. 422F.4 DEPOSIT OF REVENUE.
2 30 The revenue arising from the tax imposed under this chapter
2 31 shall be credited to the victim compensation fund established
2 32 in section 915.94 and is appropriated to the department of
2 33 justice to provide grants to care providers providing services
2 34 to crime victims of domestic abuse or to crime victims of rape
2 35 and sexual assault.
3 1 EXPLANATION
3 2 This bill imposes an adult enterprise excise tax at the
3 3 rate of 25 percent of the sales price of all sales, leases,
3 4 rentals, services furnished, or admissions by an adult
3 5 enterprise. An adult enterprise is a business that sells,
3 6 leases, or rents obscene material or allows or permits an
3 7 entertainer to expose genitalia, buttocks, or the nipple of
3 8 the female breast and the business is prohibited from
3 9 admitting minors. The tax revenues are deposited into the
3 10 victim compensation fund and are appropriated to the
3 11 department of justice for the purposes of providing grants to
3 12 care providers providing services to crime victims of domestic
3 13 abuse or of rape and sexual assault.
3 14 LSB 6045HT 80
3 15 mg/pj/5
Text: HF02241 Text: HF02243 Text: HF02200 - HF02299 Text: HF Index Bills and Amendments: General Index Bill History: General Index
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