Iowa Admin. Code r. 481-100.4 - Additional requirements for licensure
In addition to requirements for licensure found in Iowa Code chapter 99B, the department may use the following standards to determine whether to issue a gambling license. These standards do not apply to licensure of manufacturers or distributors of bingo equipment and supplies or electronic raffle equipment.
(1)
Sales tax
permit-exemptions. Qualified organizations shall either possess or
have made application for a sales tax permit at the time the license
application is submitted. The following gambling activities are exempt from
sales and local option taxes:
a. Gambling
activities conducted by county and city governments.
b. Gambling activities held by the Iowa state
fair, Iowa state fair authority, or Iowa state fair foundation (organized under
Iowa Code chapter 173), including gambling activities that occur outside of the
annual scheduled fair event.
c.
Gambling activities held by a fair (as defined in Iowa Code section
174.1(2)),
including gambling activities that occur outside of scheduled fair
events.
d. Raffles held by a
licensed qualified organization at a fair as defined in Iowa Code section
99B.1 and pursuant to the
requirements specified in Iowa Code section 99B.24.
e. Raffles, whether or not they are conducted
at a fair event, where the proceeds are used to provide educational
scholarships by a qualifying organization representing veterans as defined in
Iowa Code section 99B.27(1)
"b."
(2)
State tax liabilities.
The applicant must have no outstanding state tax liabilities or, if there are
outstanding state tax liabilities, the applicant must have entered into a
negotiated repayment plan with the department of revenue and be current in all
payments pursuant to the plan. A copy of the repayment plan shall be submitted
with the licensure application.
(3)
Revocation-no license issued.
a. No one involved in an organization with a
gambling license revocation action pending will be granted a license similar to
the license revoked.
b. No one with
a gambling license currently under revocation may be issued any gambling
license during the period of revocation.
c. A license will not be issued if there is a
current revocation of either a gambling or a retail alcohol license for the
location named on the license application.
(4)
Criminal violations. No
applicant shall have been convicted of or pled guilty to a criminal violation
of Iowa gambling law.
(5)
Violations of gambling law or Iowa alcoholic beverage control
Act. Violation of gambling law or the Iowa alcoholic beverage control
Act (Iowa Code chapter 123) affects whether a gambling license is issued.
a. The applicant may have no more than two
convictions of or guilty pleas to serious or aggravated misdemeanors in the
last two years. This includes any combination of serious or aggravated
misdemeanors.
b. No retail alcohol
license shall have been suspended within the last 12 months because of a
conviction of or guilty plea to a criminal violation of the Iowa alcoholic
beverage control Act.
c. No retail
alcohol license shall have been revoked because of a conviction of or guilty
plea to a criminal violation of the Iowa alcoholic beverage control
Act.
d. No applicant shall have
been convicted of a felony, federal or state, within five years of the date of
the application. For felony convictions more than five years prior to the date
of the application, citizenship rights must have been restored in order for the
application to be considered.
Notes
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