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Indiana House Bill HB1299

Indiana 2022 Regular Session

Indiana House Bill HB1299 Compare Versions

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1+*HB1299.1*
2+January 18, 2022
3+HOUSE BILL No. 1299
4+_____
5+DIGEST OF HB 1299 (Updated January 18, 2022 11:57 am - DI 140)
6+Citations Affected: IC 7.1-3.
7+Synopsis: Permit transfers and tax hold extensions. Allows the alcohol
8+and tobacco commission (commission) to transfer a beer wholesaler's
9+permit from the beer wholesaler permittee (permittee) to the permittee's
10+immediate relative (immediate relative) who holds a majority share in
11+another wholesaler permit, if: (1) the permittee is at least 75 years of
12+age; and (2) the permittee and the immediate relative have each held
13+their respective wholesaler permits for at least 10 years. Allows the
14+commission to extend, one time and for not more than 90 days, the
15+permit term of an applicant for permit renewal that is delinquent in
16+paying a listed tax.
17+Effective: July 1, 2022.
18+Smaltz
19+January 11, 2022, read first time and referred to Committee on Public Policy.
20+January 18, 2022, reported — Do Pass.
21+HB 1299—LS 7161/DI 87 January 18, 2022
122 Second Regular Session of the 122nd General Assembly (2022)
223 PRINTING CODE. Amendments: Whenever an existing statute (or a section of the Indiana
324 Constitution) is being amended, the text of the existing provision will appear in this style type,
425 additions will appear in this style type, and deletions will appear in this style type.
526 Additions: Whenever a new statutory provision is being enacted (or a new constitutional
627 provision adopted), the text of the new provision will appear in this style type. Also, the
728 word NEW will appear in that style type in the introductory clause of each SECTION that adds
829 a new provision to the Indiana Code or the Indiana Constitution.
930 Conflict reconciliation: Text in a statute in this style type or this style type reconciles conflicts
1031 between statutes enacted by the 2021 Regular Session of the General Assembly.
11-HOUSE ENROLLED ACT No. 1299
12-AN ACT to amend the Indiana Code concerning alcohol and
13-tobacco.
32+HOUSE BILL No. 1299
33+A BILL FOR AN ACT to amend the Indiana Code concerning
34+alcohol and tobacco.
1435 Be it enacted by the General Assembly of the State of Indiana:
15-SECTION 1. IC 7.1-3-3-4, AS AMENDED BY P.L.94-2008,
16-SECTION 27, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
17-JULY 1, 2022]: Sec. 4. (a) The premises to be used as a warehouse by
18-an applicant shall be described in the application for the permit. The
19-commission shall not issue a beer wholesaler's permit to an applicant
20-for any other warehouse or premises than that described in the
21-application. The commission shall issue only one (1) beer wholesaler's
22-permit to an applicant, but a permittee may be permitted to transfer the
23-permittee's warehouse to another location within the county that is not
24-required to be within the corporate limits of an incorporated city or
25-town, upon application to, and approval of, the commission.
26-(b) As used in this subsection, "immediate relative" means the
27-father, the mother, a brother, a sister, a son, or a daughter of a
28-wholesaler permittee. Notwithstanding subsection (a), if a wholesaler
29-permittee is:
30-(1) dead;
31-(2) legally adjudged to be mentally incapacitated; or
32-(3) at least seventy-five (75) years of age and has held an
33-interest in the wholesaler's permit for at least ten (10) years;
34-the commission, upon the death or legally adjudged mental
35-incapacitation of a wholesaler permittee, may allow the transfer of the
36-HEA 1299 2
37-wholesaler permit only to an immediate relative of the wholesaler
38-permittee who concurrently holds a majority share in a valid wholesaler
39-permit. In the case of a permit transfer from a wholesaler permittee
40-under subsection (b)(3), the immediate relative to whom the permit
41-is transferred must concurrently hold a majority share in a valid
42-wholesaler permit and must have held an interest in the wholesaler
43-permit for at least ten (10) years.
44-SECTION 2. IC 7.1-3-21-15, AS AMENDED BY P.L.86-2018,
45-SECTION 120, IS AMENDED TO READ AS FOLLOWS
46-[EFFECTIVE JULY 1, 2022]: Sec. 15. (a) This section does not apply
47-to an employee's permit under IC 7.1-3-18-9.
48-(b) The commission shall not renew or transfer a wholesaler,
49-retailer, dealer, or other permit of any type if the applicant:
50-(1) is seeking a renewal and the applicant has not paid all the
51-property taxes under IC 6-1.1 and the innkeeper's tax under IC 6-9
52-that are due currently;
53-(2) is seeking a transfer and the applicant has not paid all the
54-property taxes under IC 6-1.1 and innkeeper's tax under IC 6-9 for
55-the assessment periods during which the transferor held the
56-permit;
57-(3) is seeking a renewal or transfer and is at least thirty (30) days
58-delinquent in remitting state gross retail taxes under IC 6-2.5 or
59-withholding taxes required to be remitted under IC 6-3-4;
60-(4) is on the most recent tax warrant list supplied to the
61-commission by the department of state revenue; or
62-(5) does not provide the commission with property tax clearance
63-Form 1 with an embossed seal from the county treasurer.
64-(c) The commission shall renew or transfer a permit that the
65-commission denied under subsection (b) when the appropriate one (1)
66-of the following occurs:
67-(1) The person, if seeking a renewal, provides to the commission
68-a statement from the county treasurer of the county in which the
69-property of the applicant was assessed indicating that all the
70-property taxes under IC 6-1.1 and, in a county where the county
71-treasurer collects the innkeeper's tax, the innkeeper's tax under
72-IC 6-9 that were delinquent have been paid.
73-(2) The person, if seeking a transfer of ownership, provides to the
74-commission a statement from the county treasurer of the county
75-in which the property of the transferor was assessed indicating
76-that all the property taxes under IC 6-1.1 and, in a county where
77-the county treasurer collects the innkeeper's tax, the innkeeper's
78-tax under IC 6-9 have been paid for the assessment periods during
79-HEA 1299 3
80-which the transferor held the permit.
81-(3) The person provides to the commission a statement from the
82-commissioner of the department of state revenue indicating that
83-the person's tax warrant has been satisfied, including any
84-delinquency in innkeeper's tax if the state collects the innkeeper's
85-tax for the county in which the person seeks the permit.
86-(4) The commission receives a notice from the commissioner of
87-the department of state revenue under IC 6-8.1-8-2(k).
88-(5) The commission receives a notice from the commissioner of
89-the department of state revenue stating that the state gross retail
90-and withholding taxes described in subsection (b)(3) have been
91-remitted to the department.
92-(d) The commission shall not issue a new wholesaler, retailer,
93-dealer, or other permit of any type if the applicant:
94-(1) has not paid all the applicant's property taxes under IC 6-1.1
95-and innkeeper's tax under IC 6-9 that are due;
96-(2) is at least thirty (30) days delinquent in remitting state gross
97-retail taxes under IC 6-2.5 or withholding taxes required to be
98-remitted under IC 6-3-4;
99-(3) is on the most recent tax warrant list supplied to the
100-commission by the department of state revenue; or
101-(4) does not provide the commission with property tax clearance
102-Form 1 with an embossed seal from the county treasurer.
103-(e) The commission shall issue a new permit that the commission
104-denied under subsection (d) when one (1) of the following occurs:
105-(1) The applicant provides to the commission a statement from
106-the commissioner of the department of state revenue indicating
107-that the applicant's tax warrant has been satisfied, including any
108-delinquency in innkeeper's tax if the state collects the innkeeper's
109-tax for the county in which the applicant seeks the permit.
110-(2) The commission receives a notice of release from the
111-commissioner of the department of state revenue under
112-IC 6-8.1-8-2(k).
113-(3) The commission receives a notice from the commissioner of
114-the department of state revenue stating that the state gross retail
115-and withholding taxes described in subsection (d)(2) have been
116-remitted to the department.
117-(f) An applicant for issuance of a new permit, renewal, or transfer
118-may not be considered delinquent in the payment of a listed tax (as
119-defined by IC 6-8.1-1-1) if the applicant has filed a proper protest
120-under IC 6-8.1-5-1 contesting the remittance of those taxes. The
121-applicant shall be considered delinquent in the payment of those taxes
122-HEA 1299 4
123-if the applicant does not remit the taxes owed to the state department
124-of revenue after the later of the following:
125-(1) The expiration of the period in which the applicant may appeal
126-the listed tax to the tax court, in the case of an applicant who does
127-not file a timely appeal of the listed tax.
128-(2) When a decision of the tax court concerning the applicant's
129-appeal of the listed tax becomes final, in the case of an applicant
130-who files a timely appeal of the listed tax.
131-(g) The commission may require that an applicant for the issuance
132-of a new permit, renewal, or transfer of a wholesaler's, retailer's, or
133-dealer's, or other permit of any type furnish proof of the payment of a
134-listed tax (as defined by IC 6-8.1-1-1), tax warrant, or taxes imposed by
135-IC 6-1.1 or receipt of property tax clearance Form 1 with an embossed
136-seal from the county treasurer.
137-(h) The commission may issue to any applicant for renewal of a
138-permit that is delinquent in the payment of a listed tax (as defined
139-in IC 6-8.1-1-1) not more than one (1) ninety (90) day extension of
140-the term of the permit.
141-HEA 1299 Speaker of the House of Representatives
142-President of the Senate
143-President Pro Tempore
144-Governor of the State of Indiana
145-Date: Time:
146-HEA 1299
36+1 SECTION 1. IC 7.1-3-3-4, AS AMENDED BY P.L.94-2008,
37+2 SECTION 27, IS AMENDED TO READ AS FOLLOWS [EFFECTIVE
38+3 JULY 1, 2022]: Sec. 4. (a) The premises to be used as a warehouse by
39+4 an applicant shall be described in the application for the permit. The
40+5 commission shall not issue a beer wholesaler's permit to an applicant
41+6 for any other warehouse or premises than that described in the
42+7 application. The commission shall issue only one (1) beer wholesaler's
43+8 permit to an applicant, but a permittee may be permitted to transfer the
44+9 permittee's warehouse to another location within the county that is not
45+10 required to be within the corporate limits of an incorporated city or
46+11 town, upon application to, and approval of, the commission.
47+12 (b) As used in this subsection, "immediate relative" means the
48+13 father, the mother, a brother, a sister, a son, or a daughter of a
49+14 wholesaler permittee. Notwithstanding subsection (a), if a wholesaler
50+15 permittee is:
51+16 (1) dead;
52+17 (2) legally adjudged to be mentally incapacitated; or
53+HB 1299—LS 7161/DI 87 2
54+1 (3) at least seventy-five (75) years of age and has held an
55+2 interest in the wholesaler's permit for at least ten (10) years;
56+3 the commission, upon the death or legally adjudged mental
57+4 incapacitation of a wholesaler permittee, may allow the transfer of the
58+5 wholesaler permit only to an immediate relative of the wholesaler
59+6 permittee who concurrently holds a majority share in a valid wholesaler
60+7 permit. In the case of a permit transfer from a wholesaler permittee
61+8 under subsection (b)(3), the immediate relative to whom the permit
62+9 is transferred must concurrently hold a majority share in a valid
63+10 wholesaler permit and must have held an interest in the wholesaler
64+11 permit for at least ten (10) years.
65+12 SECTION 2. IC 7.1-3-21-15, AS AMENDED BY P.L.86-2018,
66+13 SECTION 120, IS AMENDED TO READ AS FOLLOWS
67+14 [EFFECTIVE JULY 1, 2022]: Sec. 15. (a) This section does not apply
68+15 to an employee's permit under IC 7.1-3-18-9.
69+16 (b) The commission shall not renew or transfer a wholesaler,
70+17 retailer, dealer, or other permit of any type if the applicant:
71+18 (1) is seeking a renewal and the applicant has not paid all the
72+19 property taxes under IC 6-1.1 and the innkeeper's tax under IC 6-9
73+20 that are due currently;
74+21 (2) is seeking a transfer and the applicant has not paid all the
75+22 property taxes under IC 6-1.1 and innkeeper's tax under IC 6-9 for
76+23 the assessment periods during which the transferor held the
77+24 permit;
78+25 (3) is seeking a renewal or transfer and is at least thirty (30) days
79+26 delinquent in remitting state gross retail taxes under IC 6-2.5 or
80+27 withholding taxes required to be remitted under IC 6-3-4;
81+28 (4) is on the most recent tax warrant list supplied to the
82+29 commission by the department of state revenue; or
83+30 (5) does not provide the commission with property tax clearance
84+31 Form 1 with an embossed seal from the county treasurer.
85+32 (c) The commission shall renew or transfer a permit that the
86+33 commission denied under subsection (b) when the appropriate one (1)
87+34 of the following occurs:
88+35 (1) The person, if seeking a renewal, provides to the commission
89+36 a statement from the county treasurer of the county in which the
90+37 property of the applicant was assessed indicating that all the
91+38 property taxes under IC 6-1.1 and, in a county where the county
92+39 treasurer collects the innkeeper's tax, the innkeeper's tax under
93+40 IC 6-9 that were delinquent have been paid.
94+41 (2) The person, if seeking a transfer of ownership, provides to the
95+42 commission a statement from the county treasurer of the county
96+HB 1299—LS 7161/DI 87 3
97+1 in which the property of the transferor was assessed indicating
98+2 that all the property taxes under IC 6-1.1 and, in a county where
99+3 the county treasurer collects the innkeeper's tax, the innkeeper's
100+4 tax under IC 6-9 have been paid for the assessment periods during
101+5 which the transferor held the permit.
102+6 (3) The person provides to the commission a statement from the
103+7 commissioner of the department of state revenue indicating that
104+8 the person's tax warrant has been satisfied, including any
105+9 delinquency in innkeeper's tax if the state collects the innkeeper's
106+10 tax for the county in which the person seeks the permit.
107+11 (4) The commission receives a notice from the commissioner of
108+12 the department of state revenue under IC 6-8.1-8-2(k).
109+13 (5) The commission receives a notice from the commissioner of
110+14 the department of state revenue stating that the state gross retail
111+15 and withholding taxes described in subsection (b)(3) have been
112+16 remitted to the department.
113+17 (d) The commission shall not issue a new wholesaler, retailer,
114+18 dealer, or other permit of any type if the applicant:
115+19 (1) has not paid all the applicant's property taxes under IC 6-1.1
116+20 and innkeeper's tax under IC 6-9 that are due;
117+21 (2) is at least thirty (30) days delinquent in remitting state gross
118+22 retail taxes under IC 6-2.5 or withholding taxes required to be
119+23 remitted under IC 6-3-4;
120+24 (3) is on the most recent tax warrant list supplied to the
121+25 commission by the department of state revenue; or
122+26 (4) does not provide the commission with property tax clearance
123+27 Form 1 with an embossed seal from the county treasurer.
124+28 (e) The commission shall issue a new permit that the commission
125+29 denied under subsection (d) when one (1) of the following occurs:
126+30 (1) The applicant provides to the commission a statement from
127+31 the commissioner of the department of state revenue indicating
128+32 that the applicant's tax warrant has been satisfied, including any
129+33 delinquency in innkeeper's tax if the state collects the innkeeper's
130+34 tax for the county in which the applicant seeks the permit.
131+35 (2) The commission receives a notice of release from the
132+36 commissioner of the department of state revenue under
133+37 IC 6-8.1-8-2(k).
134+38 (3) The commission receives a notice from the commissioner of
135+39 the department of state revenue stating that the state gross retail
136+40 and withholding taxes described in subsection (d)(2) have been
137+41 remitted to the department.
138+42 (f) An applicant for issuance of a new permit, renewal, or transfer
139+HB 1299—LS 7161/DI 87 4
140+1 may not be considered delinquent in the payment of a listed tax (as
141+2 defined by IC 6-8.1-1-1) if the applicant has filed a proper protest
142+3 under IC 6-8.1-5-1 contesting the remittance of those taxes. The
143+4 applicant shall be considered delinquent in the payment of those taxes
144+5 if the applicant does not remit the taxes owed to the state department
145+6 of revenue after the later of the following:
146+7 (1) The expiration of the period in which the applicant may appeal
147+8 the listed tax to the tax court, in the case of an applicant who does
148+9 not file a timely appeal of the listed tax.
149+10 (2) When a decision of the tax court concerning the applicant's
150+11 appeal of the listed tax becomes final, in the case of an applicant
151+12 who files a timely appeal of the listed tax.
152+13 (g) The commission may require that an applicant for the issuance
153+14 of a new permit, renewal, or transfer of a wholesaler's, retailer's, or
154+15 dealer's, or other permit of any type furnish proof of the payment of a
155+16 listed tax (as defined by IC 6-8.1-1-1), tax warrant, or taxes imposed by
156+17 IC 6-1.1 or receipt of property tax clearance Form 1 with an embossed
157+18 seal from the county treasurer.
158+19 (h) The commission may issue to any applicant for renewal of a
159+20 permit that is delinquent in the payment of a listed tax (as defined
160+21 in IC 6-8.1-1-1) not more than one (1) ninety (90) day extension of
161+22 the term of the permit.
162+HB 1299—LS 7161/DI 87 5
163+COMMITTEE REPORT
164+Mr. Speaker: Your Committee on Public Policy, to which was
165+referred House Bill 1299, has had the same under consideration and
166+begs leave to report the same back to the House with the
167+recommendation that said bill do pass.
168+(Reference is to HB 1299 as introduced.)
169+SMALTZ
170+Committee Vote: Yeas 7, Nays 2
171+HB 1299—LS 7161/DI 87