123.37 - EXCLUSIVE POWER TO LICENSE AND LEVY TAXES -- DISPUTED TAXES.
123.37 EXCLUSIVE POWER TO LICENSE AND LEVY TAXES --
DISPUTED TAXES.
1. The power to establish licenses and permits and levy taxes as
imposed in this chapter is vested exclusively with the state. Unless
specifically provided, a local authority shall not require the
obtaining of a special license or permit for the sale of alcoholic
beverages, wine, or beer at any establishment, or require the
obtaining of a license by any person as a condition precedent to the
person's employment in the sale, serving, or handling of alcoholic
beverages, wine, or beer, within an establishment operating under a
license or permit.
2. The administrator may compromise and settle doubtful and
disputed claims for taxes imposed under this chapter or for taxes of
doubtful collectibility, notwithstanding section 7D.9. The
administrator may enter into informal settlements pursuant to section
17A.10 to compromise and settle doubtful and disputed claims for
taxes imposed under this chapter. The administrator may make a claim
under a licensee's or permittee's penal bond for taxes of doubtful
collectibility. Whenever a compromise or settlement is made, the
administrator shall make a complete record of the case showing the
tax assessed, reports and audits, if any, the licensee's or
permittee's grounds for dispute or contest, together with all
evidence of the dispute or contest, and the amounts, conditions, and
settlement or compromise of the dispute or contest.
3. A licensee or permittee who disputes the amount of tax imposed
must pay all tax and penalty pertaining to the disputed tax liability
prior to appealing the disputed tax liability to the administrator.
4. The administrator shall adopt rules establishing procedures
for payment of disputed taxes imposed under this chapter. If it is
determined that the tax is not due in whole or in part, the division
shall promptly refund the part of the tax payment which is determined
not to be due. Section History: Early Form
[C73, 75, 77, 79, 81, § 123.37] Section History: Recent Form
85 Acts, ch 32, §30; 88 Acts, ch 1153, § 2; 89 Acts, ch 252, § 1;
93 Acts, ch 91, § 15; 94 Acts, ch 1023, §9; 2007 Acts, ch 22, §35