House
Study
Bill
134
-
Introduced
SENATE/HOUSE
FILE
_____
BY
(PROPOSED
DEPARTMENT
OF
COMMERCE/ALCOHOLIC
BEVERAGES
DIVISION
BILL)
A
BILL
FOR
An
Act
concerning
the
reporting
and
payment
of
wine
gallonage
1
sales
and
taxes.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
TLSB
1198XD
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S.F.
_____
H.F.
_____
Section
1.
Section
123.184,
Code
2015,
is
amended
to
read
1
as
follows:
2
123.184
Report
of
gallonage
sales
——
penalty.
3
1.
Each
class
“A”
wine
permit
holder
on
or
before
the
tenth
4
day
of
each
calendar
month
commencing
on
the
tenth
day
of
the
5
calendar
month
following
the
month
in
which
the
person
is
6
issued
a
permit,
shall
make
a
report
under
oath
to
the
division
7
electronically,
or
in
a
manner
prescribed
by
the
administrator,
8
showing
the
exact
number
of
gallons
of
wine
and
fractional
9
parts
of
gallons
,
sold
by
that
permit
holder
during
the
10
preceding
calendar
month.
The
report
also
shall
state
whatever
11
reasonable
additional
information
the
administrator
requires.
12
The
permit
holder
at
the
time
of
filing
this
report
shall
pay
13
to
the
division
the
amount
of
tax
due
at
the
rate
fixed
in
14
section
123.183
.
A
penalty
of
ten
percent
of
the
amount
of
the
15
tax
shall
be
assessed
and
collected
if
the
report
required
to
16
be
filed
pursuant
to
this
subsection
is
not
filed
and
the
tax
17
paid
within
the
time
required
by
this
section
subsection
.
18
2.
Each
wine
direct
shipper
license
holder
shall
make
19
a
report
under
oath
to
the
division
electronically,
or
in
20
a
manner
prescribed
by
the
administrator,
on
or
before
the
21
tenth
day
of
the
calendar
months
of
June
and
December,
showing
22
the
exact
number
of
gallons
of
wine
and
fractional
parts
of
23
gallons
sold
and
shipped
pursuant
to
section
123.187
during
24
the
preceding
six-month
calendar
period.
The
report
shall
25
also
state
whatever
reasonable
additional
information
the
26
administrator
requires.
The
license
holder
at
the
time
of
27
filing
this
report
shall
pay
to
the
division
the
amount
of
tax
28
due
at
the
rate
fixed
in
section
123.183.
A
penalty
of
ten
29
percent
of
this
amount
shall
be
assessed
and
collected
if
the
30
report
required
to
be
filed
pursuant
to
this
subsection
is
31
not
filed
and
the
tax
paid
within
the
time
required
by
this
32
subsection.
33
Sec.
2.
Section
123.187,
subsection
4,
paragraph
a,
Code
34
2015,
is
amended
to
read
as
follows:
35
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S.F.
_____
H.F.
_____
a.
In
addition
to
the
annual
license
fee,
a
wine
direct
1
shipper
licensee
shall
remit
to
the
division
an
amount
2
equivalent
to
the
wine
gallonage
tax
on
wine
subject
to
direct
3
shipment
at
the
rate
specified
in
section
123.183
for
deposit
4
as
provided
in
section
123.183,
subsections
2
and
3
.
The
5
amount
shall
be
remitted
at
the
same
time
and
in
the
same
6
manner
as
provided
in
section
123.184
,
subsection
2,
and
the
7
ten
percent
penalty
specified
therein
shall
be
applicable.
8
EXPLANATION
9
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
10
the
explanation’s
substance
by
the
members
of
the
general
assembly.
11
This
bill
provides
that
each
wine
direct
shipper
licensee
12
shall
report
wine
gallonage
sales
and
pay
the
wine
gallonage
13
tax
every
six
months,
in
June
and
December,
instead
of
every
14
month.
15
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