Bill Text: IA HF885 | 2021-2022 | 89th 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) 2021-04-21 - Introduced, referred to Ways and Means. H.J. 985. [HF885 Detail]
Download: Iowa-2021-HF885-Introduced.html
House
File
885
-
Introduced
HOUSE
FILE
885
BY
SALMON
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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885
Section
1.
Section
123.136,
Code
2021,
is
amended
to
read
1
as
follows:
2
123.136
Barrel
tax.
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
4
,
a
tax
of
five
eight
and
eighty-nine
13
ninety-nine
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
by
a
17
class
“A”
beer
permittee
or
special
class
“A”
beer
permittee
or
18
on
beer
sold
to
a
class
“A”
beer
permittee
by
a
special
class
19
“A”
beer
permittee
or
another
class
“A”
beer
permittee.
20
2.
All
revenue
Revenue
derived
from
the
barrel
tax
shall
be
21
distributed
as
follows:
22
a.
An
amount
equal
to
three
and
ten-hundredths
dollars
for
23
every
barrel,
and
at
a
like
rate
for
any
other
quantity
or
for
24
the
fractional
part
of
a
barrel,
shall
be
appropriated
to
the
25
governor’s
office
of
drug
control
policy,
as
referred
to
in
26
section
80E.1,
for
substance
abuse
prevention
and
treatment,
27
and
for
alcohol
and
controlled
substance
related
enforcement.
28
b.
All
remaining
revenues
derived
from
the
barrel
tax
shall
29
accrue
to
the
state
general
fund.
30
3.
All
of
the
provisions
of
this
chapter
relating
to
the
31
administration
of
the
barrel
tax
on
beer
shall
apply
to
this
32
section
.
33
EXPLANATION
34
The
inclusion
of
this
explanation
does
not
constitute
agreement
with
35
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the
explanation’s
substance
by
the
members
of
the
general
assembly.
1
This
bill
provides
for
an
increase
in
the
barrel
tax
on
2
beer
and
appropriates
the
amount
of
the
revenue
derived
3
from
the
barrel
tax
increase
for
substance
abuse
prevention
4
and
treatment,
and
for
alcohol
and
controlled
substance
5
enforcement.
6
The
bill
increases
the
tax
on
a
gallon
of
beer
by
10
cents,
7
which
constitutes
an
increase
of
the
barrel
tax
on
beer
from
8
$5.89
per
barrel
to
$8.99
per
barrel.
There
are
31
gallons
of
9
beer
in
a
barrel.
10
The
bill
provides
that
the
amount
of
revenue
derived
from
11
the
barrel
tax
increase
is
appropriated
to
the
governor’s
12
office
of
drug
control
policy
for
substance
abuse
prevention
13
and
treatment,
and
for
alcohol
and
controlled
substance
14
enforcement.
The
bill
provides
that
all
remaining
revenues
15
derived
from
the
barrel
tax
shall
accrue
to
the
general
fund
of
16
the
state,
which
is
the
same
as
current
law.
17
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