Bill Text: IA HF2268 | 2017-2018 | 87th General Assembly | Introduced

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Bill Title: A bill for an act providing for an increase in the barrel tax on beer, and making appropriations.

Sponsorship: Partisan Bill (Republican 3)

Status: (Introduced - Dead) 2018-02-19 - Subcommittee: Vander Linden, Jacoby and Windschitl. H.J. 307. [HF2268 Detail]

Download: Iowa-2017-HF2268-Introduced.html

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House File 2268 - Introduced




                                 HOUSE FILE       
                                 BY  BAXTER, McKEAN, and R.
                                     TAYLOR

                                      A BILL FOR

  1 An Act providing for an increase in the barrel tax on beer, and
  2    making appropriations.
  3 BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
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PAG LIN



  1  1    Section 1.  Section 123.136, Code 2018, is amended to read
  1  2 as follows:
  1  3    123.136  Barrel tax == allocations.
  1  4    1.  In addition to the annual permit fee to be paid by
  1  5 all class "A" beer permittees under this chapter there shall
  1  6 be levied and collected from the permittees on all beer
  1  7 manufactured for sale or sold in this state at wholesale and
  1  8 on all beer imported into this state for sale at wholesale and
  1  9 sold in this state at wholesale, and from special class "A"
  1 10 beer permittees on all beer manufactured for consumption on the
  1 11 premises and on all beer sold at retail at the manufacturing
  1 12 premises for consumption off the premises pursuant to section
  1 13 123.130, subsection 3, a tax of five twenty=two and eighty=nine
  1 14  sixty=three hundredths dollars for every barrel containing
  1 15 thirty=one gallons, and at a like rate for any other quantity
  1 16 or for the fractional part of a barrel. However, no tax shall
  1 17 be levied or collected on beer shipped outside this state
  1 18 by a class "A" beer permittee or sold by one class "A" beer
  1 19 permittee to another class "A" beer permittee.
  1 20    2.  All revenue Revenue derived from the barrel tax shall be
  1 21 distributed as follows:
  1 22    a.  An amount equal to eight and thirty=seven hundredths
  1 23 dollars for every barrel, and at a like rate for any other
  1 24 quantity or for the fractional part of a barrel, shall be
  1 25 appropriated to the governor's office of drug control policy,
  1 26 as referred to in section 80E.1, for substance abuse treatment
  1 27 and prevention programs. 
  1 28    b.  An amount equal to eight and thirty=seven hundredths
  1 29 dollars for every barrel, and at a like rate for any other
  1 30 quantity or for the fractional part of a barrel, shall be
  1 31 appropriated to the Iowa department of public health for use
  1 32 in administering the comprehensive substance abuse program
  1 33 under chapter 125 for substance abuse treatment and prevention
  1 34 programs. 
  1 35    c.  All remaining revenue derived from the barrel tax shall
  2  1  accrue to the state general fund.
  2  2    3.  All of the provisions of this chapter relating to the
  2  3 administration of the barrel tax on beer shall apply to this
  2  4 section.
  2  5                           EXPLANATION
  2  6 The inclusion of this explanation does not constitute agreement with
  2  7 the explanation's substance by the members of the general assembly.
  2  8    This bill provides for an increase in the barrel tax on beer
  2  9 and appropriates a portion of the revenue derived from the
  2 10 barrel tax for substance abuse and prevention programs.
  2 11    Code section 123.136(1), establishing the barrel tax on
  2 12 beer, is amended by increasing the tax on a barrel, which
  2 13 constitutes 31 gallons, from $5.89 per barrel to $22.63 per
  2 14 barrel.
  2 15    Code section 123.136(2), concerning the allocation of
  2 16 revenue derived from the barrel tax, is amended.  The bill
  2 17 provides that of the tax revenue collected, an amount equal to
  2 18 $8.37 shall each be appropriated to the governor's office of
  2 19 drug control policy and to the Iowa department of public health
  2 20 for substance abuse treatment and prevention programs.  The
  2 21 bill provides that all remaining revenue derived shall accrue
  2 22 to the general fund of the state.
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