House File 2107 HOUSE FILE BY MADDOX Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act providing for an increase in the barrel tax. 2 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 3 TLSB 6249HH 80 4 rn/sh/8 PAG LIN 1 1 Section 1. Section 123.136, unnumbered paragraph 1, Code 1 2 2003, is amended to read as follows: 1 3 In addition to the annual permit fee to be paid by all 1 4 class "A" permittees under this chapter there shall be levied 1 5 and collected from the permittees on all beer manufactured for 1 6 sale or sold in this state at wholesale and on all beer 1 7 imported into this state for sale at wholesale and sold in 1 8 this state at wholesale, and from special class "A" permittees 1 9 on all beer manufactured for consumption on the premises, a 1 10 tax offive and eighty=nineeleven and seventy=eight 1 11 hundredths dollars for every barrel containing thirty=one 1 12 gallons, and at a like rate for any other quantity or for the 1 13 fractional part of a barrel. However, no tax shall be levied 1 14 or collected on beer shipped outside this state by a class "A" 1 15 permittee or sold by one class "A" permittee to another class 1 16 "A" permittee. 1 17 EXPLANATION 1 18 This bill provides for an increase in the amount levied 1 19 pursuant to the barrel tax imposed in Code section 123.136 1 20 from the current rate of $5.89 for every barrel containing 31 1 21 gallons (adjusted at a like rate for any other quantity or for 1 22 the fractional part of a barrel) to $11.78. This amounts to a 1 23 doubling of the current rate of tax. 1 24 LSB 6249HH 80 1 25 rn/sh/8 1 26 1 27 1 28 1 29 1 30 1 31 1 32 1 33 1 34 1 35