Senate
Study
Bill
3017
-
Introduced
SENATE/HOUSE
FILE
_____
BY
(PROPOSED
DEPARTMENT
OF
INSPECTIONS
AND
APPEALS
BILL)
A
BILL
FOR
An
Act
concerning
the
frequency
of
reporting
and
distribution
1
of
proceeds
requirements
for
certain
qualified
organizations
2
licensed
to
conduct
social
and
charitable
gambling.
3
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
4
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H.F.
_____
Section
1.
Section
99B.2,
subsection
4,
Code
2011,
is
1
amended
to
read
as
follows:
2
4.
A
licensee
required
by
subsection
2
to
maintain
records
3
shall
submit
an
annual
report
to
the
department
on
forms
4
furnished
by
the
department.
The
annual
report
shall
be
due
5
thirty
days
following
the
end
of
each
state
fiscal
year.
The
6
annual
report
shall
contain
a
compilation
of
the
information
7
required
to
be
recorded
by
subsection
2
,
and
shall
include
8
all
of
the
transactions
occurring
during
the
previous
state
9
fiscal
year
for
which
the
report
is
submitted.
Failure
to
10
submit
the
annual
report
is
grounds
for
revocation
of
the
11
license.
Willful
failure
to
submit
the
annual
report
is
a
12
serious
misdemeanor.
A
person
who
intentionally
files
a
false
13
or
fraudulent
report
or
application
with
the
department
commits
14
a
fraudulent
practice.
15
Sec.
2.
Section
99B.7,
subsection
3,
paragraph
c,
Code
16
Supplement
2011,
is
amended
to
read
as
follows:
17
c.
(1)
A
qualified
organization
shall
distribute
amounts
18
awarded
as
prizes
on
the
day
they
are
won.
A
qualified
19
organization
shall
dedicate
and
distribute
the
balance
of
the
20
net
receipts
received
within
a
quarter
state
fiscal
year
and
21
remaining
after
deduction
of
reasonable
expenses,
charges,
22
fees,
taxes,
and
deductions
allowed
by
this
chapter
,
before
the
23
quarterly
annual
report
required
for
that
quarter
state
fiscal
24
year
under
section
99B.2,
subsection
4
,
is
due.
The
amount
25
dedicated
and
distributed
must
equal
at
least
seventy-five
26
percent
of
the
net
receipts.
A
person
desiring
to
hold
the
27
net
receipts
for
a
period
longer
than
permitted
under
this
28
paragraph
shall
apply
to
the
department
for
special
permission
29
and
upon
good
cause
shown
the
department
may
grant
the
request.
30
(2)
If
permission
is
granted
to
hold
the
net
receipts,
the
31
person
shall,
as
a
part
of
the
quarterly
annual
report
required
32
by
section
99B.2
,
report
the
amount
of
money
currently
being
33
held
and
all
expenditures
of
the
funds.
This
report
shall
be
34
filed
even
if
the
person
no
longer
holds
a
gambling
license.
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Sec.
3.
Section
99B.7B,
subsection
3,
paragraphs
b
and
c,
1
Code
2011,
are
amended
to
read
as
follows:
2
b.
Each
qualified
organization
representing
veterans
shall
3
withhold
that
portion
of
the
gross
receipts
subject
to
taxation
4
pursuant
to
section
423.2,
subsection
4
,
which
shall
be
kept
5
in
a
separate
account
and
sent
to
the
state
along
with
the
6
organization’s
quarterly
annual
report
required
by
section
7
99B.2
.
8
c.
A
qualified
organization
representing
veterans
licensed
9
to
conduct
card
game
tournaments
is
allowed
to
withhold
no
10
more
than
five
percent
of
the
gross
receipts
from
each
card
11
game
tournament
for
qualified
expenses.
Qualified
expenses
12
include
but
are
not
limited
to
the
purchase
of
supplies
and
13
materials
used
in
conducting
card
games.
Any
money
collected
14
for
expenses
and
not
used
by
the
end
of
the
calendar
state
15
fiscal
year
shall
be
donated
for
educational,
civic,
public,
16
charitable,
patriotic,
or
religious
uses
as
described
in
17
section
99B.7,
subsection
3
,
paragraph
“b”
.
The
qualified
18
organization
representing
veterans
shall
attach
a
receipt
for
19
any
donation
made
to
the
fourth
quarter
quarterly
annual
report
20
required
to
be
submitted
pursuant
to
section
99B.2
.
21
EXPLANATION
22
This
bill
relates
to
the
annual
report
required
by
23
Code
section
99B.2(4)
to
be
submitted
to
the
department
of
24
inspections
and
appeals
for
licensees
authorized
to
conduct
25
certain
social
and
charitable
gambling
under
Code
chapter
99B.
26
Code
section
99B.2
is
amended
to
reflect
that
the
fiscal
27
year
subject
to
the
annual
report
is
the
state
fiscal
year.
28
In
addition,
Code
sections
99B.7,
concerning
games
conducted
29
by
qualified
organizations,
and
99.7B,
concerning
card
game
30
tournaments
conducted
by
qualified
organizations
representing
31
veterans,
are
amended
to
reflect
that
the
report
required
32
to
be
submitted
to
the
department
is
an
annual,
and
not
a
33
quarterly,
report.
In
addition,
Code
sections
99B.7
and
99B.7B
34
are
amended
to
provide
that
moneys
collected
by
qualified
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organizations
conducting
gambling
and
not
used
for
prizes
and
1
expenses
shall
be
donated,
unless
permission
is
otherwise
2
granted,
by
the
end
of
the
state
fiscal
year
and
noted
on
3
the
annual
report.
Current
law
requires
distribution
of
4
these
moneys
by
the
end
of
the
calendar
year
for
qualified
5
organizations
representing
veterans
conducting
card
game
6
tournaments
and
by
the
end
of
each
quarter
year
for
other
7
qualified
organizations.
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