COMPILED CODE - Iowa Legislature - State of Iowa

70
§§ 913-a4-913-a7. CIGARETTES. Tit. V, Ch. 7-A.
13 visions of this chapter, and no such permit can again be issued for a
14 period of two years thereafter.
15 The clerk of said city or town shall, upon the issuance or revoca-
16 tion of any permit hereunder, immediately certify the same to the
17 treasurer of state.
[39 G. A., ch. 203, § 3.]
SEC. 913-a4. Bond.
1 No permit shall be issued until the applicant therefor shall file a
2 bond to be approved by the council issuing the permit, which said bond
3 shall be payable to the city or town issuing the same, fpr the benefit
4 of all parties interested, and shall be in the amount of not less than
5 one thousand dollars, and conditioned upon the faithful observance of
6 all of the provisions of this chapter, including the payment of all taxes,
7 fines, penalties and costs herein provided for, and for the payment of
8 all damages that may result from the sale of cigarettes or cigarette
9 papers upon the premises occupied by the obligor. Said bond shall
10 be signed by the obligor as principal and by a surety company author-
11 ized to do business in this state; or by two sureties who shall each
12 qualify in double the amount of the bond, and neither of whom shall
13 be surety on any other like bond.
[39 G. A., ch. 203, § 4.]
SEC. 913-a5. Mulct tax.
1 No permit shall be issued until the applicant shall have paid to
2 the treasurer of said city or town or county a mulct tax as follows:
3 1. In incorporated towns and other places outside any city or
4 town, fifty dollars.
5 2. In cities of the second class, seventy-five dollars.
6 3. In cities of the first class, one hundred dollars.
7 Said mulct tax to be paid for the period ending the first of July
8 next thereafter, and said permit shall become invalid if said permit
9 holder shall fail to pay a similar mulct tax on or before the first of
10 July each year thereafter for the year then beginning.
[C, '97, § 5007 ; 39 G. A., ch. 203, § 5.]
SEC. 913-a6. Jurisdiction of board of supervisors.
1 The board of supervisors in each county shall, in all territory
2 outside of any city or town, have and exercise the same powers as are
3 by this chapter granted to town councils.
[39 G. A., ch. 203, § 6.]
SEC. 913-a7. Mulct tax—payment—lien.
1 Every person, partnership or corporation holding such permits
2 or carrying on the business of selling or keeping for sale cigarettes
3 or cigarette papers, or maintaining a place where such cigarettes or
4 cigarette papers are sold or kept with intent to sell, shall pay the mulct
5 tax provided for in section nine hundred thirteen-a five of this supple-
6 ment, payable on the first day of July in each year for the year then
7 beginning, which said tax shall be a lien upon the real property where-
8 in or whereon the business is carried on, or where the place for keep-
9 ing or selling is maintained, from the time said tax becomes due and
10 payable. [39 G. A., ch. 203, § 7.]