House File 651

                                       HOUSE FILE       
                                       BY  COMMITTEE ON AGRICULTURE

                                       (SUCCESSOR TO HSB 173)


    Passed House, Date               Passed Senate,  Date             
    Vote:  Ayes        Nays           Vote:  Ayes        Nays         
                 Approved                            

                                      A BILL FOR

  1 An Act providing wine gallonage tax revenue to support grape and
  2    wine development, and providing an effective date and
  3    retroactive applicability.
  4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
  5 TLSB 1230HV 80
  6 da/cls/14

PAG LIN

  1  1    Section 1.  Section 123.183, subsection 3, paragraph a,
  1  2 Code 2003, is amended to read as follows:
  1  3    a.  The revenue actually collected during each fiscal year
  1  4 from the wine gallonage tax on wine imported into this state
  1  5 at wholesale and sold in this state at wholesale that is in
  1  6 excess of the revenue estimated to be collected from such tax
  1  7 as last agreed to by the state revenue estimating conference
  1  8 during the previous fiscal year as provided in section 8.22A
  1  9 shall be deposited in the grape and wine development fund as
  1 10 created in section 175A.5.  However, not more than seventy=
  1 11 five thousand dollars from such tax shall be deposited into
  1 12 the grape and wine development fund during any fiscal year.
  1 13    Sec. 2.  EFFECTIVE AND APPLICABILITY DATES.
  1 14    1.  This Act, being deemed of immediate importance, takes
  1 15 effect upon enactment.
  1 16    2.  This Act is retroactively applicable to July 1, 2002.
  1 17 The revenue collected during the fiscal year beginning on July
  1 18 1, 2002, and ending on June 30, 2003, from the wine gallonage
  1 19 tax on wine imported into this state at wholesale and sold in
  1 20 this state at wholesale as provided in section 123.183 that is
  1 21 in excess of the revenue collected from such tax during the
  1 22 fiscal year beginning July 1, 2001, and ending on June 30,
  1 23 2002, shall be deposited in the grape and wine development
  1 24 fund as created in section 175.5.  However, not more than
  1 25 seventy=five thousand dollars from such tax shall be deposited
  1 26 into the fund.
  1 27                           EXPLANATION
  1 28    This bill relates to the devotion of a portion of wholesale
  1 29 wine gallonage taxes for grape and wine development programs.
  1 30 The programs assist persons in establishing, improving, or
  1 31 expanding vineyards and winemaking operations.  Under current
  1 32 law, any annual excess of actual wholesale wine gallonage tax
  1 33 revenue over the amount estimated to be collected by the
  1 34 revenue estimating conference is available to support the
  1 35 programs.  The bill provides that any annual increase in the
  2  1 collection of such wholesale wine gallonage taxes over the
  2  2 previous year's collection is available to support the
  2  3 programs.  The current law's devotion of a maximum of $75,000
  2  4 annually to support the programs is maintained.  The bill is
  2  5 effective upon enactment and is retroactively applicable to
  2  6 July 1, 2002.
  2  7 LSB 1230HV 80
  2  8 da/cls/14