§ 123.184 — Report of gallonage sales — penalty

Iowa § 123.184

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

Text

1. a. Except as provided in paragraph “b”, a class “A” wine permit holder on or before
the tenth day of each calendar month commencing on the tenth day of the calendar month
following the month in which the person is issued a permit, shall make a report under oath to
the department electronically, or in a manner prescribed by the director, showing the exact
number of gallons of wine and fractional parts of gallons sold by that permit holder during
the preceding calendar month. The report also shall state whatever reasonable additional
information the director requires. The permit holder at the time of filing this report shall pay
to the department the amount of tax due at the rate fixed in section 123.183.
b. Aclass“A”winepermitholderwhoreasonablyexpectstobeliablefornotmorethantwo
thousand five hundred dollars in wine gallonage tax for the twelve-month period beginning
July 1 and ending June 30, and who was liable for not more than two thousand five hundred
dollars in wine gallonage tax in the immediately preceding twelve-month period beginning
July 1 and ending June 30, may file reports and pay taxes as described in paragraph “a” on a
quarterly basis according to the following schedule:
(1) On or before October 10 for the months of July, August, and September.
(2) On or before January 10 for the months of October, November, and December.
(3) On or before April 10 for the months of January, February, and March.
(4) On or before July 10 for the months of April, May, and June.
c. A penalty of ten percent of the amount of the tax shall be assessed and collected if the
report required to be filed pursuant to this subsection is not filed and the tax paid within the
time required by this subsection.
2. Each wine direct shipper license holder shall make a report under oath to the
department electronically, or in a manner prescribed by the director, on or before the tenth
day of the calendar months of June and December, showing the exact number of gallons of
wine and fractional parts of gallons sold and shipped pursuant to section 123.187 during
the preceding six-month calendar period. The report shall also state whatever reasonable

additional information the director requires. The license holder at the time of filing this
report shall pay to the department the amount of tax due at the rate fixed in section 123.183.
A penalty of ten percent of this amount shall be assessed and collected if the report required
to be filed pursuant to this subsection is not filed and the tax paid within the time required
by this subsection.
3. Each wine auction permit holder shall make a report under oath to the department
electronically, or in a manner prescribed by the director, on or before the tenth day of the
calendar months of June and December, showing the exact number of gallons of wine
and fractional parts of gallons sold and shipped pursuant to section 123.173C during the
preceding six-month calendar period. The report shall also state whatever reasonable
additional information the director requires. The permit holder at the time of filing this
report shall pay to the department the amount of tax due at the rate fixed in section 123.183.
A penalty of ten percent of this amount shall be assessed and collected if the report required
to be filed pursuant to this subsection is not filed and the tax paid within the time required
by this subsection.