House File 90HOUSE FILE BY WENDT and WHITEAD Passed House, Date Passed Senate, Date Vote: Ayes Nays Vote: Ayes Nays Approved A BILL FOR 1 An Act providing for the suspension or revocation of an alcoholic 2 beverage license or permit for failure to pay sales taxes and 3 making penalties applicable. 4 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: 5 TLSB 1204HH 83 6 ec/rj/14 PAG LIN 1 1 Section 1. Section 123.39, subsection 1, paragraph b, Code 1 2 2009, is amended by adding the following new subparagraph: 1 3 NEW SUBPARAGRAPH. (7) The failure or refusal on the part 1 4 of any licensee or permittee to remit any sales or use taxes 1 5 for a continuous period of at least one year. 1 6 EXPLANATION 1 7 This bill provides that the administrator of the alcoholic 1 8 beverages division or the applicable local authority may 1 9 suspend or revoke an alcoholic beverage license or permit, or 1 10 a civil penalty may be imposed, if the licensee or permittee 1 11 fails or refuses to remit any sales or use taxes for a 1 12 continuous period of at least one year. 1 13 LSB 1204HH 83 1 14 ec/rj/14