123.36 - LIQUOR FEES -- SUNDAY SALES.
123.36 LIQUOR FEES -- SUNDAY SALES.
The following fees shall be paid to the division annually for
liquor control licenses issued under section 123.30:
1. Reserved.
2. Class "A" liquor control licenses, the sum of six hundred
dollars, except that for class "A" licenses in cities of less than
two thousand population, and for clubs of less than two hundred fifty
members, the license fee shall be four hundred dollars; however, the
fee shall be two hundred dollars for any club which is a post,
branch, or chapter of a veterans organization chartered by the
Congress of the United States, if the club does not sell or permit
the consumption of alcoholic beverages, wine, or beer on the premises
more than one day in any week or more than a total of fifty-two days
in a year, and if the application for a license states that the club
does not and will not sell or permit the consumption of alcoholic
beverages, wine, or beer on the premises more than one day in any
week or more than a total of fifty-two days in a year.
3. Class "B" liquor control licenses, the sum as follows:
a. Hotels or motels located within the corporate limits of
cities of ten thousand population and over, one thousand three
hundred dollars.
b. Hotels and motels located within the corporate limits of
cities of over three thousand and less than ten thousand population,
one thousand fifty dollars.
c. Hotels and motels located within the corporate limits of
cities of three thousand population and less, eight hundred dollars.
d. Hotels and motels located outside the corporate limits of
any city, a sum equal to that charged in the incorporated city
located nearest the premises to be licensed, and in case there is
doubt as to which of two or more differing corporate limits is the
nearest, the license fee which is the largest shall prevail.
However, if a hotel or motel is located in an unincorporated town,
for purposes of this subsection the unincorporated town shall be
treated as if it is a city.
4. Class "C" liquor control licenses, the sum as follows:
a. Commercial establishments located within the corporate
limits of cities of ten thousand population and over, one thousand
three hundred dollars.
b. Commercial establishments located within the corporate
limits of cities of over fifteen hundred and less than ten thousand
population, nine hundred fifty dollars.
c. Commercial establishments located within the corporate
limits of cities of fifteen hundred population or less, six hundred
dollars.
d. Commercial establishments located outside the corporate
limits of any city, a sum equal to that charged in the incorporated
city located nearest the premises to be licensed, and in case there
is doubt as to which of two or more differing corporate limits is the
nearest, the license fee which is the largest shall prevail.
However, if a commercial establishment is located in an
unincorporated town, for purposes of this subsection the
unincorporated town shall be treated as if it is a city.
5. Class "D" liquor control licenses, the following sums:
a. For watercraft, one hundred fifty dollars.
b. For trains, five hundred dollars.
c. For air common carriers, each company shall pay a base
annual fee of five hundred dollars and, in addition, shall quarterly
remit to the division an amount equal to seven dollars for each
gallon of alcoholic liquor sold, given away, or dispensed in or over
this state during the preceding calendar quarter. The class "D"
license fee and tax for air common carriers is in lieu of any other
fee or tax collected from the carriers in this state for the
possession and sale of alcoholic liquor, wine, and beer.
6. Any club, hotel, motel, or commercial establishment holding a
liquor control license, subject to section 123.49, subsection 2,
paragraph "b", may apply for and receive permission to sell and
dispense alcoholic liquor and wine to patrons on Sunday for
consumption on the premises only, and beer for consumption on or off
the premises between the hours of eight a.m. on Sunday and two a.m.
on the following Monday. A class "D" liquor control licensee may
apply for and receive permission to sell and dispense alcoholic
beverages to patrons for consumption on the premises only between the
hours of eight a.m. on Sunday and two a.m. on the following Monday.
For the privilege of selling beer, wine, and alcoholic liquor on the
premises on Sunday the liquor control license fee of the applicant
shall be increased by twenty percent of the regular fee prescribed
for the license pursuant to this section, and the privilege shall be
noted on the liquor control license.
7. Special class "C" liquor control licenses, a sum as follows:
a. Commercial establishments located within the corporate
limits of cities of ten thousand population and over, four hundred
fifty dollars.
b. Commercial establishments located within the corporate
limits of cities of over fifteen hundred and less than ten thousand
population, three hundred dollars.
c. Commercial establishments located within the corporate
limits of cities of fifteen hundred population or less, one hundred
fifty dollars.
d. Commercial establishments located outside the corporate
limits of any city, a sum equal to that charged in the incorporated
city located nearest the premises to be licensed, and in case there
is doubt as to which of two or more differing corporate limits is the
nearest, the license fee which is the largest shall prevail.
However, if a commercial establishment is located in an
unincorporated town, for purposes of this subsection the
unincorporated town shall be treated as if it is a city.
8. The division shall credit all fees to the beer and liquor
control fund. The division shall remit to the appropriate local
authority, a sum equal to sixty- five percent of the fees collected
for each class "A", class "B", or class "C" license except special
class "C" licenses or class "E" licenses, covering premises located
within the local authority's jurisdiction. The division shall remit
to the appropriate local authority a sum equal to seventy-five
percent of the fees collected for each special class "C" license
covering premises located within the local authority's jurisdiction.
Those fees collected for the privilege authorized under subsection 6
and those fees collected for each class "E" liquor control license
shall be credited to the beer and liquor control fund.
9. Class "E" liquor control license, a sum of not less than seven
hundred and fifty dollars, and not more than seven thousand five
hundred dollars as determined on a sliding scale as established by
the division taking into account the factors of square footage of the
licensed premises, the location of the licensed premises, and the
population of the area of the location of the licensed premises.
Notwithstanding subsection 6, the holder of a class "E" liquor
control license may sell alcoholic liquor for consumption off the
licensed premises on Sunday subject to section 123.49, subsection 2,
paragraph "b".
10. There is imposed a surcharge on the fee for each class "A",
"B", or "C" liquor control license equal to thirty percent of the
scheduled license fee. The surcharges collected under this
subsection shall be deposited in the beer and liquor control fund,
and notwithstanding subsection 8, no portion of the surcharges
collected under this subsection shall be remitted to the local
authority. Section History: Early Form
[C35, § 1921-f28; C39, § 1921.028; C46, 50, 54, 58, 62, 66,
71, § 123.38; C73, 75, 77, 79, 81, § 123.36] Section History: Recent Form
83 Acts, ch 123, § 59, 209; 84 Acts, ch 1275, § 2; 84 Acts, ch
1312, § 6; 85 Acts, ch 32, § 26--29; 86 Acts, ch 1246, § 744; 87
Acts, ch 22, § 7, 8; 88 Acts, ch 1241, §9--11; 90 Acts, ch 1089, § 1;
90 Acts, ch 1175, § 7; 91 Acts, ch 245, § 1; 93 Acts, ch 91, § 14; 94
Acts, ch 1023, §85
Referred to in § 123.34, 123.49, 123.150, 125.59, 331.427