Bill Text: IA HF519 | 2019-2020 | 88th General Assembly | Introduced
Bill Title: A bill for an act providing for an increase in the barrel tax on beer, and making appropriations.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-02-26 - Introduced, referred to Commerce. H.J. 355. [HF519 Detail]
Download: Iowa-2019-HF519-Introduced.html
House
File
519
-
Introduced
HOUSE
FILE
519
BY
McKEAN
A
BILL
FOR
An
Act
providing
for
an
increase
in
the
barrel
tax
on
beer,
and
1
making
appropriations.
2
BE
IT
ENACTED
BY
THE
GENERAL
ASSEMBLY
OF
THE
STATE
OF
IOWA:
3
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519
Section
1.
Section
123.136,
Code
2019,
is
amended
to
read
1
as
follows:
2
123.136
Barrel
tax
——
allocations
.
3
1.
In
addition
to
the
annual
permit
fee
to
be
paid
by
4
all
class
“A”
beer
permittees
under
this
chapter
there
shall
5
be
levied
and
collected
from
the
permittees
on
all
beer
6
manufactured
for
sale
or
sold
in
this
state
at
wholesale
and
7
on
all
beer
imported
into
this
state
for
sale
at
wholesale
and
8
sold
in
this
state
at
wholesale,
and
from
special
class
“A”
9
beer
permittees
on
all
beer
manufactured
for
consumption
on
the
10
premises
and
on
all
beer
sold
at
retail
at
the
manufacturing
11
premises
for
consumption
off
the
premises
pursuant
to
section
12
123.130,
subsection
3
,
a
tax
of
five
twenty-two
and
eighty-nine
13
sixty-three
hundredths
dollars
for
every
barrel
containing
14
thirty-one
gallons,
and
at
a
like
rate
for
any
other
quantity
15
or
for
the
fractional
part
of
a
barrel.
However,
no
tax
shall
16
be
levied
or
collected
on
beer
shipped
outside
this
state
17
by
a
class
“A”
beer
permittee
or
sold
by
one
class
“A”
beer
18
permittee
to
another
class
“A”
beer
permittee.
19
2.
All
revenue
Revenue
derived
from
the
barrel
tax
shall
be
20
distributed
as
follows:
21
a.
An
amount
equal
to
eight
and
thirty-seven
hundredths
22
dollars
for
every
barrel,
and
at
a
like
rate
for
any
other
23
quantity
or
for
the
fractional
part
of
a
barrel,
shall
be
24
appropriated
to
the
governor’s
office
of
drug
control
policy,
25
as
referred
to
in
section
80E.1,
for
substance
abuse
treatment
26
and
prevention
programs.
27
b.
An
amount
equal
to
eight
and
thirty-seven
hundredths
28
dollars
for
every
barrel,
and
at
a
like
rate
for
any
other
29
quantity
or
for
the
fractional
part
of
a
barrel,
shall
be
30
appropriated
to
the
Iowa
department
of
public
health
for
use
31
in
administering
the
comprehensive
substance
abuse
program
32
under
chapter
125
for
substance
abuse
treatment
and
prevention
33
programs.
34
c.
All
remaining
revenue
derived
from
the
barrel
tax
shall
35
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H.F.
519
accrue
to
the
state
general
fund.
1
3.
All
of
the
provisions
of
this
chapter
relating
to
the
2
administration
of
the
barrel
tax
on
beer
shall
apply
to
this
3
section
.
4
EXPLANATION
5
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
6
the
explanation’s
substance
by
the
members
of
the
general
assembly.
7
This
bill
provides
for
an
increase
in
the
barrel
tax
on
beer
8
and
appropriates
a
portion
of
the
revenue
derived
from
the
9
barrel
tax
for
substance
abuse
and
prevention
programs.
10
Code
section
123.136(1),
establishing
the
barrel
tax
on
11
beer,
is
amended
by
increasing
the
tax
on
a
barrel,
which
12
constitutes
31
gallons,
from
$5.89
per
barrel
to
$22.63
per
13
barrel.
14
Code
section
123.136(2),
concerning
the
allocation
of
15
revenue
derived
from
the
barrel
tax,
is
amended.
The
bill
16
provides
that
of
the
tax
revenue
collected,
an
amount
equal
to
17
$8.37
shall
each
be
appropriated
to
the
governor’s
office
of
18
drug
control
policy
and
to
the
Iowa
department
of
public
health
19
for
substance
abuse
treatment
and
prevention
programs.
The
20
bill
provides
that
all
remaining
revenue
derived
shall
accrue
21
to
the
general
fund
of
the
state.
22
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