House Study Bill 71 - IntroducedA Bill ForAn Act 1relating to the distribution of certain barrel tax
2revenues collected on beer.
3BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
1   Section 1.  Section 123.143, subsection 2, Code 2023, is
2amended to read as follows:
   32.  Barrel tax revenues collected on beer manufactured in
4this state from a class “A” beer permittee which owns and
5operates a native brewery shall be credited to the barrel tax
6fund hereby created in the office of the treasurer of state.
 7In addition, barrel tax revenues collected on beer manufactured
8in this state from a special class “A” beer permittee which
9owns and operates a brewpub that is sold at retail at the
10manufacturing premises pursuant to section 123.130, subsection
114, shall be credited to the barrel tax fund.
Moneys deposited
12in the barrel tax fund shall not revert to the general fund
13of the state without a specific appropriation by the general
14assembly. Moneys in the barrel tax fund are appropriated to
15the economic development authority for purposes of section
1615E.117.
17EXPLANATION
18The inclusion of this explanation does not constitute agreement with
19the explanation’s substance by the members of the general assembly.
   20This bill provides that barrel tax revenues on beer
21manufactured by a special class “A” beer permittee which
22operates a brewpub that is sold at retail at the manufacturing
23premises shall be credited to the barrel tax fund. Current law
24provides that moneys in the barrel tax fund are appropriated to
25the economic development authority for the promotion of Iowa
26wine and beer.
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