House File 205 - Enrolled House File 205 AN ACT RELATING TO THE DISTRIBUTION OF CERTAIN BARREL TAX REVENUES COLLECTED ON BEER. BE IT ENACTED BY THE GENERAL ASSEMBLY OF THE STATE OF IOWA: Section 1. Section 123.143, subsection 2, Code 2023, is amended to read as follows: 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 hereby created in the office of the treasurer of state. In addition, barrel tax revenues collected 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
House File 205, p. 2 assembly. Moneys in the barrel tax fund are appropriated to the economic development authority for purposes of section 15E.117 . ______________________________ PAT GRASSLEY Speaker of the House ______________________________ AMY SINCLAIR President of the Senate I hereby certify that this bill originated in the House and is known as House File 205, Ninetieth General Assembly. ______________________________ MEGHAN NELSON Chief Clerk of the House Approved _______________, 2023 ______________________________ KIM REYNOLDS Governor