§ 123.143 — Distribution of funds — barrel tax fund created

Iowa § 123.143

• Jurisdiction: Iowa
• Title IV: PUBLIC HEALTH
• Ch. 123: ALCOHOLIC BEVERAGE CONTROL

Text

The revenues obtained from permit fees and the barrel tax collected under the provisions
of this chapter shall be distributed as follows:
1. All permit fees collected by the department under this subchapter shall accrue to
the beer and liquor control fund, except as otherwise provided. All taxes collected by the
department under this subchapter shall accrue to the state general fund, except as otherwise
provided.
2. Barrel tax revenues collected on beer manufactured in this state from a class “A” beer
permittee which owns and operates a native brewery shall be credited to the barrel tax fund
herebycreatedintheofficeofthetreasurerofstate. Inaddition, barreltaxrevenuescollected
on beer manufactured in this state from a special class “A” beer permittee which owns and
operates a brewpub that is sold at retail at the manufacturing premises pursuant to section
123.130, subsection 4, shall be credited to the barrel tax fund. Moneys deposited in the barrel
tax fund shall not revert to the general fund of the state without a specific appropriation
by the general assembly. Moneys in the barrel tax fund are appropriated to the economic
development authority for purposes of section 15E.117.

Legislative History

[C35, §1921-f125; C39, §1921.128; C46, 50, 54, 58, 62, 66, 71, §124.33; C73, 75, 77, 79, 81, §123.143]