Amendment vs bill Amendment S-3190 vs Enrolled

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STATE OF IOWA KIMREYNOLDS GOVEROR Jne,025 TeHnoalealPte Sceayofaeofoa Saeaiol DsMins,owa019 Darr.ertr, Ieebyasi:
House Amendment to Senate File 612 S-3190 Amend Senate File 612, as passed by the Senate, as follows:
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1.
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By striking everything after the enacting clause and inserting:
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<DIVISION I CIGARETTE AND TOBACCO-RELATED REGULATIONS Section 1.
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Ii!SIII11E"I,71171 1[J JI1i1 1!G1N1 1 1ENS!IPI111 h.,'.S1 7ü'lï'7161116':" Senate File 612 AN ACT RELATING TO STATE AND LOCAL TAXATION AND REGULATIONS BY CHANGING CERTAIN TAX CREDITS, CIGARETTE AND TOBACCO-RELATED REGULATIONS, AND CERTAIN CITY BUDGET CERTIFICATION DEADLINES, PROVIDING FOR PENALTIES, AND INCLUDING RETROACTIVE APPLICABILITY AND EFFECTIVE DATE PROVISIONS.
BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA:
DIVISION I CIGARETTE AND TOBACCO-RELATED REGULATIONS Section 1 .
-State permit - shall mean and include all permits issued by the department to distributors, wholcsalcrs, and rctailers under this chapter except the permits issued to retailers approved by cities and counties pursuant to sections 453A.13 and 453A.47A.
“State permit” shall mean and include all permits issued by the department to distributors, wholesalers, and retailers under this chapter except the permits issued to retailers approved by cities and counties pursuant to sections 453A.13 and 453A.47A.
Senate File 612, p .
Sec.
2 Sec.
Section 453A.6, subsection 8 , paragraph a, Code 2025, is amended to read as follows:
Section 453A.6, subsection 8, paragraph a, Code 2025, is amended to read as follows:
Pay directly to the department, in lieu of the tax under subsection 1 , a tax equal to three and six hundredths cents on each cigarette dispensed from such machine.
Pay directly to the department, in lieu of the tax under subsection 1, a tax equal to three and six hundredths cents on each cigarette dispensed from such machine.
Section 453A.8, subsection 2 , Code 2025, is amended to read as follows:
3.
Section 453A.8, subsection 2, Code 2025, is amended to read as follows:
Orders for cigarette tax stamps, including the payment for such stamps, shall be ocnt dircct made to the department electronically on a form to be prescribed by the director, except as provided in subsection 6 .
Orders for cigarette tax stamps, including the payment for such stamps, shall be sent direct made to the department electronically on a form to be prescribed by the director, except as provided in subsection 6.
Section 453A.13, subsection 2 , paragraph a, Code 2025, is amended to read as follows:
4.
Section 453A.13, subsection 2, paragraph a, Code 2025, is amended to read as follows:
If an out-of-state retailer makes delivery sales of alternative nicotine products or vapor products, an application shall be filed with the department electronically and a permit shall be issued for the out-of-state retailer's principal place of business.
If an out-of-state retailer makes delivery sales of alternative nicotine products or vapor products, an application shall be filed with the department electronically and a permit shall be issued for the out-of-state retailer’s SF 612.2129.H (1) 91 -1- md 1/17 principal place of business.
Cities may i33uc approve retail permits to rctailcr3 permit applications for applicants with a place of business located within their respective limits.
Cities may issue approve retail permits to retailers permit applications for applicants with a place of business located within their respective limits.
County boards of supervisors may isouc approve retail permits to rctailcr9 permit applications for applicants with a place of business in their respective counties, outside of the corporate limits of cities.
County boards of supervisors may issue approve retail permits to retailers permit applications for applicants with a place of business in their respective counties, outside of the corporate limits of cities.
Section 453A.13, subsection 2 , paragraph c, Code 2025, is amended to read as follows:
5.
Senate File 612, p .
Section 453A.13, subsection 2, paragraph c, Code 2025, is amended to read as follows:
3 c.
c.
A city or county Shall submit a duplic-atc of any rmit to the department within thirty days--ef the i3suance.
A city or county shall submit a duplicate of any application for a retail permit to the department within thirty days of the issuance.
Section 453A.13, subsection 3 , paragraph a , Code 2025, is amended to read as follows:
Section 453A.13, subsection 3, paragraph a, Code 2025, is amended to read as follows:
A permit shall not be granted or issued until the applicant has paid the fees to the department required in this subchapter for the next period ending on June permit, the fees provided for in this subchapter.
A permit shall not be granted or issued until the applicant has paid the fees to the department required in this subchapter for the next period ending on June 30 next, to the department or the city or county granting the permit, the fees provided for in this subchapter.
However, whenever a state permit holder operates more than one place of business, a duplicate state permit shall be issued for each additional place of business on payment of five dollars for each duplicate state permit, but refunds as provided in this subchapter do not apply to any duplicate permit issued.
However, whenever a state permit holder operates more than one place of business, a duplicate state permit shall be issued for each SF 612.2129.H (1) 91 -2- md 2/17 additional place of business on payment of five dollars for each duplicate state permit, but refunds as provided in this subchapter do not apply to any duplicate permit issued.
Section 453A.13, subsection 5 , unnumbered paragraph 1, Code 2025, is amended to read as follows:
Section 453A.13, subsection 5, unnumbered paragraph 1, Code 2025, is amended to read as follows:
Permits shall be issued only upon applications accompanied by the fee indicated above, and by an adequate bond as provided in section 453A.14, and upon forms furnished by the department upon written request.
Permits shall be issued only upon applications accompanied by the fee indicated above, and by an adequate bond as provided in section 453A.14, and upon forms furnished by the department upon written request .
Thefaiailfeto furnish sueh—€er-fRshall refusal i3 shown.
The failure to furnish such forms shall be no excuse for the failure to file the forms unless absolute refusal is shown.
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Each permit issued shall describe clearly the place of business for which it is issued, shall be nonassignable, consecutively numbered, designating the kind of permit, and shall authorize the sale of cigarettes, alternative nicotine Senate File 612, p .
Each permit issued shall describe clearly the place of business for which it is issued, shall be nonassignable, consecutively numbered, designating the kind of permit, and shall authorize the sale of cigarettes, alternative nicotine products, or vapor products in this state subject to the limitations and restrictions herein contained.
4 products, or vapor products in this state subject to the limitations and restrictions herein contained.
The retail permits shall be upon forms furnished by the department or on forms made available or approved by the department .
The retail permits shall be upon forms furnished by the department or on Sec.
Sec.
Section 453A.14, subsection 1 , unnumbered paragraph 1, Code 2025, is amended to read as follows:
Section 453A.14, subsection 1, unnumbered paragraph 1, Code 2025, is amended to read as follows:
Re A state or manufacturer's permit shall not be issued until the applicant files a bond, with good and sufficient surety, to be approved by the director, which bond shall be in favor of the state and conditioned upon the payment of taxes, damages, fines, penalties, and costs adjudged against the permit holder for violation of any of the provisions of this subchapter.
No A state or manufacturer’s permit shall not be issued until the applicant files a bond, with good and sufficient surety, to be approved by the director, which bond shall be in favor of the state and conditioned upon the payment of taxes, damages, fines, penalties, and costs adjudged against the permit holder for violation of any of the provisions of this subchapter.
Sec.
SF 612.2129.H (1) 91 -3- md 3/17 Sec.
Section 453A.14, subsection 2 , Code 2025, is amended to read as follows:
Section 453A.14, subsection 2, Code 2025, is amended to read as follows:
Section 453A.15, subsection 7 , Code 2025, is amended to read as follows:
Section 453A.15, subsection 7, Code 2025, is amended to read as follows:
The director may r that Any reports required to be made under this subchapter shall be filed by cloctronic transmission electronically.
The director may require by rule that Any reports required to be made under this subchapter shall be filed by electronic transmission electronically.
453A.16 Manufacturer's permit.
453A.16 Manufacturer’s permit.
The department may, upon application of any manufacturer, Senate File 612, p .
The department may, upon application of any manufacturer, issue without charge to the manufacturer a manufacturer’s permit.
5 issue without charge to the manufacturer a manufacturer's permit.
The holder of a manufacturer's permit is authorized to purchase stamps from the department, and must affix stamps to individual packages of cigarettes outside of this state, prior to their shipment into the state unless the cigarettes are shipped to an Iowa permitted distributor or an Iowa permitted distributor's agent.
The holder of a manufacturer’s permit is authorized to purchase stamps from the department, and must affix stamps to individual packages of cigarettes outside of this state, prior to their shipment into the state unless the cigarettes are shipped to an Iowa permitted distributor or an Iowa permitted distributor’s agent.
Section 453A.17, subsection 1 , Code 2025, is amended to read as follows:
Section 453A.17, subsection 1, Code 2025, is amended to read as follows:
1.
SF 612.2129.H (1) 91 -4- md 4/17 1.
Every distributing agent in the state, now engaged, or who desires to become engaged, in the business of storing unstamped cigarettes which are received in interstate commerce for distribution or delivery only upon order received from without the state or to be sold outside the state, shall file with the department electronically, an application for a distributing agent's permit, on a form prescribed by the director, to be f••rnishcd upon writtcn request.
Every distributing agent in the state, now engaged, or who desires to become engaged, in the business of storing unstamped cigarettes which are received in interstate commerce for distribution or delivery only upon order received from without the state or to be sold outside the state, shall file with the department electronically , an application for a distributing agent’s permit, on a form prescribed by the director, to be furnished upon written request .
The failure t e • i r = shalb i —n ee m e —r en-t h fai ure L f ielt h -z-ar x a r c • v-•-resrnrc unless an absolute refusal is shown.
The failure to furnish shall be no excuse for the failure to file the same unless an absolute refusal is shown.
Section 453A.18, Code 2025, is amended to read as Senate File 612, p .
Section 453A.18, Code 2025, is amended to read as follows:
6 follows:
The department shall furnish or make available in electronic form, without charge, to holders of the various permits, forms in sufficicnt quantitics to enable permit holders to make the reports required to be made under this subchapter.
The department shall furnish or make available in electronic form, without charge, to holders of the various permits, forms in sufficient quantities to enable permit holders to make the reports required to be made under this subchapter.
The permit holders shall furnish at their own expense the books, records, and invoices, required to be used and kept, but the books, records, and invoices shall be in exact conformity to the forms prescribed for that purpose by the director, and shall be kept and used in the manner prescribed by the director.
The permit holders shall furnish at their own expense the books, records, SF 612.2129.H (1) 91 -5- md 5/17 and invoices, required to be used and kept, but the books, records, and invoices shall be in exact conformity to the forms prescribed for that purpose by the director, and shall be kept and used in the manner prescribed by the director.
Section 453A.23, subsections 1 and 2 , Code 2025, are amended to read as follows:
Section 453A.23, subsections 1 and 2, Code 2025, are amended to read as follows:
Subject to this subchapter, a retailer's permit may be issued by the department to any dining car company, sleeping car company, railroad or railway company.
Subject to this subchapter, a retailer’s permit may be issued by the department to any dining car company, sleeping car company, railroad or railway company.
The application for the permit shall be in the form and contain the information required by the director and each application submitted under this section shall be submitted to the department electronically.
The application for the permit shall be in the form and contain the information required by the director and each application submitted under this section shall be submitted to the department electronically .
No cigarcttc3 Cigarettes shall not be sold in the cars without having affixed thereto stamps evidencing the payment of the tax as provided in this subchapter.
No cigarettes Cigarettes shall not be sold in the cars without having affixed thereto stamps evidencing the payment of the tax as provided in this subchapter.
As a condition precedent to the issuing of a retailer's Senate File 612, p .
As a condition precedent to the issuing of a retailer’s permit for railway car, the applicant shall file with the department a bond in favor of the state for the benefit of all parties interested in the amount of five hundred dollars SF 612.2129.H (1) 91 -6- md 6/17 conditioned upon the payment of all taxes, fines and penalties and costs in this subchapter.
7 permit for railway car, the applicant shall file with the department a bond in favor of the state for the benefit of all parties interested in the amount of five hundred dollars conditioned upon the payment of all taxes, fines and penalties and costs in this subchapter.
Section 453A.24, subsection 2 , Code 2025, is amended to read as follows:
Section 453A.24, subsection 2, Code 2025, is amended to read as follows:
The —direst rule that the reports A report required to be submitted by the director pursuant to this section shall be filed by clectronic tran3mission electronically.
The director may require by rule that the reports A report required to be submitted by the director pursuant to this section shall be filed by electronic transmission electronically.
Section 453A.28, subsection 1 , paragraph a, Code 2025, is amended to read as follows:
Section 453A.28, subsection 1, paragraph a, Code 2025, is amended to read as follows:
1) If after any audit, examination of records, or other investigation the department finds that any person has sold cigarettes without stamps affixed or that any person responsible for paying the tax has not done so as required by this subchapter, the department shall fix and determine the amount of tax due, and shall assess the tax against the person, together with a penalty as provided in section 421.27.
(1) If after any audit, examination of records, or other investigation the department finds that any person has sold cigarettes without stamps affixed or that any person responsible for paying the tax has not done so as required by this subchapter, the department shall fix and determine the amount of tax due, and shall assess the tax against the person, together with a penalty as provided in section 421.27.
The period for examination and determination of the correct amount of tax is Senate File 612, p .
The period for SF 612.2129.H (1) 91 -7- md 7/17 examination and determination of the correct amount of tax is unlimited in the case of a false or fraudulent report made with the intent to evade tax, or in the case of a failure to file a report, or if a person purchases or is in possession of unstamped cigarettes.
8 unlimited in the case of a false or fraudulent report made with the intent to evade tax, or in the case of a failure to file a report, or i f a person purchases or is in possession of unstamped cigarettes.
(3) For purposes of imposing penalties under this section and section 421.27, a person who fails to timely file or submit a required return, report, or other documentation upon which no tax is shown due is subject to a penalty in the amount of fifty dollars for each occurrence.
() For purposes of imposing penalties under this section and section 421.27, a person who fails to timely file or submit a required return, report, or other documentation upon which no tax is shown due is subject to a penalty in the amount of fifty dollars for each occurrence.
Section 453A.28, subsection 1 , Code 2025, is amended by adding the following new paragraph:
Section 453A.28, subsection 1, Code 2025, is amended by adding the following new paragraph:
NEW PARAGRAPH.
NEW PARAGRAPH .
c.
Section 453A.35, subsection 1 , paragraph a, Code 2025, is amended to read as follows:
Section 453A.35, subsection 1, paragraph a, Code 2025, is amended to read as follows:
With the exception of revenues credited to the health care trust fund pursuant to paragraph 'b -, the proceeds derived from the sale of stamps and the payment of fees and penalties provided for under this chapter, and the permit fees received from all state permits issued by the department, shall be credited to the general fund of the state.
With the exception of revenues credited to the health care trust fund pursuant to paragraph “b”, the proceeds derived from the sale of stamps and the payment of fees and penalties provided for under this chapter, and the permit fees received from all state permits issued by the department, shall be credited to the general fund of the state.
Section 453A.35, subsection 2 , Code 2025, is amended to read as follows:
Section 453A.35, subsection 2, Code 2025, is amended to read as follows:
All permit fees provided for in this chapter and collected by the department on behalf of cities in the issuance of permits granted by the cities shall be paid remitted by the department to the treasurer of the city where the permit is effective, or to anothcr city officcr as dcsignatcd by the council, and shall be credited to the general fund of the city.
All permit fees provided for in this chapter and collected by the department on behalf of cities in the issuance of permits granted by the cities shall be paid remitted by the department to the treasurer of the city where the permit SF 612.2129.H (1) 91 -8- md 8/17 is effective, or to another city officer as designated by the council, and shall be credited to the general fund of the city.
Permit fees so collected by the department on behalf of counties shall be pawd remitted to the county treasurer of the county where the permit is effective.
Permit fees so collected by the department on behalf of counties shall be paid remitted to the county treasurer of the county where the permit is effective .
Senate File 612, p .
Sec.
9 Sec.
Section 453A.39, subsection 2 , paragraph a, Code 2025, is amended to read as follows:
Section 453A.39, subsection 2, paragraph a, Code 2025, is amended to read as follows:
Section 453A.40, subsection 2 , Code 2025, is amended to read as follows:
Section 453A.40, subsection 2, Code 2025, is amended to read as follows:
Sec.
SF 612.2129.H (1) 91 -9- md 9/17 Sec.
Section 453A.45, subsection 5 , paragraphs b, c, and d, Code 2025, are amended to read as follows:
Section 453A.45, subsection 5, paragraphs b, c, and d, Code 2025, are amended to read as follows:
he —direeter—may require by the A report required under this subsection shall be filed by cicctronic tran3mission electronically.
The director may require by rule that the A report required under this subsection shall be filed by electronic transmission electronically.
A report required to be submitted electronically under this subsection that is filed in a manner other than in an electronic format specified by the department shall not be considered a valid submission unless the director Senate File 612, p.
A report required to be submitted electronically under this subsection that is filed in a manner other than in an electronic format specified by the department shall not be considered a valid submission unless the director has permitted the submission of such a report through an alternative method pursuant to section 453A.57.
10 has permitted the submission of such a report through an alternative method pursuant to section 453A.57.
() The date.
(1) The date.
() The point of origin.
(2) The point of origin.
() The point of delivery.
(3) The point of delivery.
() The name of the consignee.
(4) The name of the consignee.
() A description and the quantity of tobacco products delivered.
(5) A description and the quantity of tobacco products delivered.
() Such other information as the director may require.
(6) Such other information as the director may require.
Section 453A.46, subsection 1 , paragraph a, subparagraph (1), Code 2025, is amended to read as follows:
Section 453A.46, subsection 1, paragraph a, subparagraph (1), Code 2025, is amended to read as follows:
(1) On or before the twentieth day of each calendar month every distributor with a place of business in this state shall file a return with the director showing for the preceding calendar month the quantity and wholesale sales price of each tobacco product brought, or caused to be brought, into this state for sale;
SF 612.2129.H (1) 91 -10- md 10/17 (1) On or before the twentieth day of each calendar month every distributor with a place of business in this state shall file a return with the director showing for the preceding calendar month the quantity and wholesale sales price of each tobacco product brought, or caused to be brought, into this state for sale;
Returns shall Senate File 612, p.
Returns shall be made upon forms furnished or made available in electronic form and prescribed by the director and shall contain other information as the director may require.
11 be made upon forms furnishcd or made available in electronic form and prescribed by the director and shall contain other information as the director may require.
Section 453A.46, subsection 3 , Code 2025, is amended to read as follows:
Section 453A.46, subsection 3, Code 2025, is amended to read as follows:
453A.31, subsection 1 , paragraph "b -;
453A.31, subsection 1, paragraph “b”;
For purposes of imposing penalties under this section and section 421.27, a person who fails to timely file or submit a required return, report, or other documentation upon which no tax is shown due is subject to a penalty in the amount of fifty dollars for each occurrence.
For purposes of imposing penalties under this section and section 421.27, a person who fails to timely file or submit a required return, report, or other SF 612.2129.H (1) 91 -11- md 11/17 documentation upon which no tax is shown due is subject to a penalty in the amount of fifty dollars for each occurrence.
Section 453A.46, subsection 7 , Code 2025, is amended by striking the subsection and inserting in lieu thereof the following:
Section 453A.46, subsection 7, Code 2025, is amended by striking the subsection and inserting in lieu thereof the following:
Section 453A.47A, subsection 6 , Code 2025, is amended to read as follows:
Section 453A.47A, subsection 6, Code 2025, is amended to read as follows:
Senate File 612, p.
6.
12 .
Cities may i33uc approve retail permits to retailers permit applications of applicants located within their respective limits.
Cities may issue approve retail permits to retailers permit applications of applicants located within their respective limits.
County boards of supervisors may i33uc approve retail permits to retailers permit applications of applicants located in their respective counties, outside of the corporate limits of cities.
County boards of supervisors may issue approve retail permits to retailers permit applications of applicants located in their respective counties, outside of the corporate limits of cities.
aubmit a dupli ate of any application for a retail permit to the department within thirty days of issuance of a permit.
The city or county shall submit a duplicate of any application for a retail permit to the department within thirty days of issuance of a permit.
The department shall submit the current list of all retail permits issued to the department of health and human services by the last day of each quarter of a state fiscal year.
The department shall submit the current list of all retail permits issued to the department of health and human services by the last day of SF 612.2129.H (1) 91 -12- md 12/17 each quarter of a state fiscal year.
Section 453A.47A, subsection 7, paragraph a, unnumbered paragraph 1 , Code 2025, is amended to read as follows:
Section 453A.47A, subsection 7, paragraph a, unnumbered paragraph 1, Code 2025, is amended to read as follows:
A permit shall not be granted or issued until the applicant has paid the fees provided for to the department required in this section for the next period ending on June 30 next, t the eity ei eeunty qrantinmire a rrcrc.
A permit shall not be granted or issued until the applicant has paid the fees provided for to the department required in this section for the next period ending on June 30 next, to the city or county granting the permit.
Section 453A.47A, subsection 9, unnumbered paragraph 1 , Code 2025, is amended to read as follows:
Section 453A.47A, subsection 9, unnumbered paragraph 1, Code 2025, is amended to read as follows:
Retail permits shall be issued only upon applications, accompanied by the fee indicated above, made upon forms furnished by the department upon written request.
Retail permits shall be issued only upon applications, accompanied by the fee indicated above, made upon forms furnished by the department upon written request .
The failure the failure to Applications, any supporting documentation, and the associated fees required by this section shall be submitted to the department electronically.
The failure to furnish such forms shall be no excuse for the failure to file the form unless absolute refusal is shown.
Applications, any supporting documentation, and the associated fees required by this section shall be submitted to the department electronically.
Senate File 612, p.
Sec.
13 Sec.
Section 453A.47A, subsection 10, paragraph b , Code 2025, is amended to read as follows:
Section 453A.47A, subsection 10, paragraph b, Code 2025, is amended to read as follows:
NEW SUBSECTION.
NEW SUBSECTION .
Any certification form, notice, and supporting documentation and any payment required to be submitted to the department pursuant to this section shall be submitted to the department electronically, unless the director has permitted submission of such information through an alternative method pursuant to section 453A.57.
Any certification form, notice, and supporting documentation and any payment required to be SF 612.2129.H (1) 91 -13- md 13/17 submitted to the department pursuant to this section shall be submitted to the department electronically, unless the director has permitted submission of such information through an alternative method pursuant to section 453A.57.
NEW SUBSECTION.
NEW SUBSECTION .
NEW SUBSECTION.
NEW SUBSECTION .
453A.57 Submitting documents — alternative method.
453A.57 Submitting documents —— alternative method.
A person subject to this chapter who is required to submit an application, bond, fee, report, return, remittance, or other documentation electronically and who is unable to do so, may request permission from the director to make a submission using Senate File 612, p.
A person subject to this chapter who is required to submit an application, bond, fee, report, return, remittance, or other documentation electronically and who is unable to do so, may request permission from the director to make a submission using an alternative method.
14 an alternative method.
Section 453D.5, subsection 1 , Code 2025, is amended to read as follows:
Section 453D.5, subsection 1, Code 2025, is amended to read as follows:
No later than twenty calendar days after the end of each calendar quarter, and more frequently if so directed by the director, each stamping agent and distributor shall submit information as the director requires to facilitate compliance with this chapter, including but not limited to a list by brand family of the total number of cigarettes, or, in the case of roll-your-own tobacco, the equivalent stick count, for which the stamping agent or distributor affixed stamps during the previous calendar quarter or otherwise paid the tax due for the cigarettes.
1.
No later than twenty calendar days after the end of each calendar quarter, and more frequently if so directed by the director, each stamping agent and distributor shall submit information as the director requires to facilitate compliance with this chapter, including but not limited to a list by brand family of the total number of cigarettes, or, in the case of roll-your-own tobacco, the equivalent stick count, for which SF 612.2129.H (1) 91 -14- md 14/17 the stamping agent or distributor affixed stamps during the previous calendar quarter or otherwise paid the tax due for the cigarettes.
Violations of this subsection are subject to civil penalties as established in section 453A.31, subsection 1 , paragraph b -.
Violations of this subsection are subject to civil penalties as established in section 453A.31, subsection 1, paragraph “b”.
The Code editor is directed to place new section 453A.57, as enacted by this division of this Act, in subchapter IV titled "Uniformed Application of Chapter -.
The Code editor is directed to place new section 453A.57, as enacted by this division of this Act, in subchapter IV titled “Uniformed Application of Chapter”.
CITY BUDGET CERTIFICATION DEADLINE — FY 2025-2026.
CITY BUDGET CERTIFICATION DEADLINE —— FY 2025-2026.
As used in this section, "qualified city - means a city in this state having a population between twenty thousand four Senate File 612, p.
As used in this section, “qualified city” means a city in this state having a population between twenty thousand four hundred and twenty thousand five hundred, according to the 2020 federal decennial census.
15 hundred and twenty thousand five hundred, according to the 2020 federal decennial census.
2.
Notwithstanding any provision of section 384.16 to the contrary, a qualified city that failed to certify a budget as required in section 384.16 for the fiscal year beginning July 1, 2025, may comply with the requirements in section 384.16 by certifying the budget on or before July 1 , 2025.
a.
Notwithstanding any provision of section 384.16 to the contrary, a qualified city that failed to certify a budget as required in section 384.16 for the fiscal year beginning July 1, 2025, may comply with the requirements in section SF 612.2129.H (1) 91 -15- md 15/17 384.16 by certifying the budget on or before July 1, 2025.
A qualified city that complies with the requirements of paragraph "a" is not required to conduct a hearing as required in section 384.16 or 384.18.
A qualified city that complies with the requirements of paragraph “a” is not required to conduct a hearing as required in section 384.16 or 384.18.
In addition, the provisions of section 384.19 allowing persons affected by the budget to file a written protest with the county auditor do not apply to the qualified city's budget for the fiscal year beginning July 1 , 2025.
In addition, the provisions of section 384.19 allowing persons affected by the budget to file a written protest with the county auditor do not apply to the qualified city’s budget for the fiscal year beginning July 1, 2025.
This division of this Act, being deemed of immediate importance, takes effect upon enactment.
This division of this Act, being deemed of immediate importance, takes effect upon enactment.> DIVISION III HISTORIC PRESERVATION TAX CREDIT Sec.
DIVISION III HISTORIC PRESERVATION TAX CREDIT Sec.
Section 404A.2, subsection 4 , paragraph a, Code 2025, is amended to read as follows:
Section 404A.2, subsection 4, paragraph a, Code 2025, is amended to read as follows:
For a tax credit claimed by an eligible taxpayer or a transferee for qualified rehabilitation projects with agreements entered into on or after July 1 , 2014, the following percentage of any credit in excess of the taxpayer's tax liability for the tax year may be refunded:
For a tax credit claimed by an eligible taxpayer or a transferee for qualified rehabilitation projects with agreements entered into on or after July 1, 2014, the following percentage of any credit in excess of the taxpayer’s tax liability for the tax year may be refunded:
(1) For the tax year beginning on or after January 1 , 2023, but before January 1, 2024, ninety-five percent.
(1) For the tax year beginning on or after January 1, 2023, but before January 1, 2024, ninety-five percent.
(2) For the tax year beginning on or after January 1, 2024, but before January 1 , 2025, ninety percent.
(2) For the tax year beginning on or after January 1, 2024, but before January 1, 2025, ninety percent.
but befere January 1, 2026, cighty fivc perccnt.
(3) For the tax year beginning on or after January 1, 2025, but before January 1, 2026, eighty-five percent.
(4) For the tax y -ar beginning on or aftcr January 1 , 2026, but bcforc January 1 , 2027, cighty perccnt.
(4) For the tax year beginning on or after January 1, 2026, but before January 1, 2027, eighty percent.
(5) ( 3) For tax years beginning on or after January 1 , 2027 2025, ocvcnty fivc one hundred percent.
(5) (3) For tax years beginning on or after January 1, 2027 2025, seventy-five one hundred percent.
Senate File 612, p.
Sec.
16 Sec.
This division of this Act applies retroactively to January 1 , 2025, for tax years beginning on or after that date.
This division of this Act applies retroactively to January 1, 2025, for tax years SF 612.2129.H (1) 91 -16- md 16/17 beginning on or after that date.
AMY SINCjGIIR PAT GRASSLE President of the Senate Speaker of the House I hereby certify that this bill originated in the Senate and is known as Senate File 612, Ninety-first General Assembly.
2.
W.
Title page, by striking lines 1 through 4 and inserting <An Act relating to state and local taxation and regulations by changing certain tax credits, cigarette and tobacco-related regulations, and certain city budget certification deadlines, providing for penalties, and including retroactive applicability and effective date provisions.> SF 612.2129.H (1) 91 -17- md 17/17
CHARLES SMITHSON Secr-ta y of =e Senate Approved SPZ%WL V , 2025 KIM -E' OLDS Governor