Senate File 141 - Introduced





                                       SENATE FILE       
                                       BY  WARNSTADT


    Passed Senate, Date               Passed House,  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 1204XS 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 1204XS 83
  1 14 ec/rj/14