House
File
205
-
Enrolled
House
File
205
AN
ACT
RELATING
TO
THE
DISTRIBUTION
OF
CERTAIN
BARREL
TAX
REVENUES
COLLECTED
ON
BEER.
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
Section
1.
Section
123.143,
subsection
2,
Code
2023,
is
amended
to
read
as
follows:
2.
Barrel
tax
revenues
collected
on
beer
manufactured
in
this
state
from
a
class
“A”
beer
permittee
which
owns
and
operates
a
native
brewery
shall
be
credited
to
the
barrel
tax
fund
hereby
created
in
the
office
of
the
treasurer
of
state.
In
addition,
barrel
tax
revenues
collected
on
beer
manufactured
in
this
state
from
a
special
class
“A”
beer
permittee
which
owns
and
operates
a
brewpub
that
is
sold
at
retail
at
the
manufacturing
premises
pursuant
to
section
123.130,
subsection
4,
shall
be
credited
to
the
barrel
tax
fund.
Moneys
deposited
in
the
barrel
tax
fund
shall
not
revert
to
the
general
fund
of
the
state
without
a
specific
appropriation
by
the
general
House
File
205,
p.
2
assembly.
Moneys
in
the
barrel
tax
fund
are
appropriated
to
the
economic
development
authority
for
purposes
of
section
15E.117
.
______________________________
PAT
GRASSLEY
Speaker
of
the
House
______________________________
AMY
SINCLAIR
President
of
the
Senate
I
hereby
certify
that
this
bill
originated
in
the
House
and
is
known
as
House
File
205,
Ninetieth
General
Assembly.
______________________________
MEGHAN
NELSON
Chief
Clerk
of
the
House
Approved
_______________,
2023
______________________________
KIM
REYNOLDS
Governor