COMPILED CODE - Iowa Legislature - State of Iowa

71
Tit. V, Ch. 7-A. CIGARETTES. §§ 913-a8-913-al2.
SEC. 913-a8. Return by assessor—certification of tax—collection.
1 In all cases where said mulct tax has not been paid, the assessor
2 of the city or town or township shall, on or after the twentieth day
3 of July of each year, return to the county auditor and the treasurer of
4 state a list of persons who are, or during the preceding year have been,
5 engaged in carrying on within said city or town the business of selling
6 or keeping for sale cigarettes or cigarette papers, or maintaining any
7 place where such cigarettes or cigarette papers are sold or kept for
8 sale, and also a description of the real estate wherein or whereon such
9 business is carried on or such place maintained, with the name of the
10 occupant or tenant, and owner or agent, and the county auditor shall
11 thereupon enter said mulct tax as provided for in section nine hundred
12 thirteen-a five of this supplement against the real estate so described,
13 and the county auditor shall certify said tax to the county treasurer
14 for collection as other taxes, and said tax, when so collected, shall be
15 paid by the county treasurer to the treasurer of said city or town.
16 Any assessor wilfully failing to comply with the provisions of this
17 section shall pay a fine of fifty dollars and costs for each offense.
[39 G. A., ch. 203, § 8.]
SEC. 913-a9. Listing by sheriff or citizens.
1 Should the assessor for any reason fail to perform his duty, the
2 sheriff or any three citizens of the county may, by verified statement
3 on information and belief, addressed to the county auditor, procure
4 the listing of names and places as above provided, with the same force
5 and effect as if done by the assessor.
[39 G. A., ch. 203, § 9.]
SEC 913-alO. Lien and penalties.
1 The said mulct tax hereinbefore provided for shall be a lien upon
2 the real estate wherein or whereon such business is carried on or such
3 places maintained, and if not paid within one month after the same
4 becomes due and payable, then a penalty of twenty per cent shall be
5 added thereto, together with one per cent per month thereafter until
6 paid.
[C, '97, § 5007; 39 G. A., ch. 203, § 10.]
SEC. 913-all. When tax delinquent—collection.
1 After the expiration of one month from the date when such tax
2 becomes due and payable, if not paid, it shall be delinquent and col-
3 lectible by the treasurer in the same manner as that in which other
4 delinquent taxes are collectible, and all of the provisions as to the col-
5 lection of other delinquent taxes shall apply, including the provisions
6 of law regarding tax sales, for such delinquent taxes in December of
7 each year.
[39 G. A., ch. 203, § 11.]
SEC. 913-al2. Tax credited to general fund of city or town.
1 The mulct tax provided for in this chapter shall be paid to the
2 treasurer of the city or town wherein the business is located and shall
3 go into the general fund of said city or town.
[C., '97, § 5007 ; 39 G. A., ch. 203, § 12.]