House Journal: Page 1569: Wednesday, April 30, 2003
Page 11
1 public in its proprietary capacity, except as
2 otherwise provided in this subchapter, when sold at
3 retail in the state to consumers or users.
4 3. A tax of five percent is imposed upon the sales
5 price of all sales of tickets or admissions to places
6 of amusement, fairs, and athletic events except those
7 of elementary and secondary educational institutions.
8 A tax of five percent is imposed on the sales price of
9 an entry fee or like charge imposed solely for the
10 privilege of participating in an activity at a place
11 of amusement, fair, or athletic event unless the sales
12 price of tickets or admissions charges for observing
13 the same activity are taxable under this subchapter.
14 A tax of five percent is imposed upon that part of
15 private club membership fees or charges paid for the
16 privilege of participating in any athletic sports
17 provided club members.
18 4. A tax of five percent is imposed upon the sales
19 price derived from the operation of all forms of
20 amusement devices and games of skill, games of chance,
21 raffles, and bingo games as defined in chapter 99B,
22 operated or conducted within the state, the tax to be
23 collected from the operator in the same manner as for
24 the collection of taxes upon the sales price of
25 tickets or admission as provided in this section. The
26 tax shall also be imposed upon the sales price derived
27 from the sale of lottery tickets or shares pursuant to
28 chapter 99E. The tax on the lottery tickets or shares
29 shall be included in the sales price and distributed
30 to the general fund of the state as provided in
31 section 99E.10. Nothing in this subsection shall
32 legalize any games of skill or chance or slot-operated
33 devices which are now prohibited by law.
34 The tax imposed under this subsection covers the
35 total amount from the operation of games of skill,
36 games of chance, raffles, and bingo games as defined
37 in chapter 99B, and musical devices, weighing
38 machines, shooting galleries, billiard and pool
39 tables, bowling alleys, pinball machines, slot-
40 operated devices selling merchandise not subject to
41 the general sales taxes and on the total amount from
42 devices or systems where prizes are in any manner
43 awarded to patrons and upon the receipts from fees
44 charged for participation in any game or other form of
45 amusement, and generally upon the sales price from any
46 source of amusement operated for profit, not specified
47 in this section, and upon the sales price from which
48 tax is not collected for tickets or admission, but tax
49 shall not be imposed upon any activity exempt from
50 sales tax under section 423.3, subsection 78. Every
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League of Women Voters of Iowa
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