The bill amends various sections of the Iowa Code concerning the regulation of cigarette and tobacco products, focusing on the electronic submission of permit applications, documentation, and payments. It mandates that all permit applications and supporting documents be submitted electronically to the department, along with the requirement for electronic payment of taxes and permits. The bill clarifies that state permits encompass all permits issued by the department, excluding those approved by local cities and counties, which are allowed to approve retail permit applications within their jurisdictions. Additionally, it introduces penalties for late electronic submissions, imposing a $50 fine for each occurrence, and establishes that non-electronic submissions will not be deemed valid unless an alternative method is authorized by the director.

Furthermore, the bill modifies the approval process for retail permit applications by requiring the use of an electronic portal for cities and counties. It also updates tax credit percentages for qualified rehabilitation projects, increasing the refund percentage for projects initiated after July 1, 2014. The provisions of the bill are set to take effect immediately upon enactment, with certain aspects applying retroactively to January 1, 2025.

Statutes affected:
Introduced: 453A.1, 453A.6, 453A.8, 453A.13, 453A.14, 453A.15, 453A.16, 453A.17, 453A.23, 421.7, 421.27, 453A.35, 453A.39, 453A.40, 453A.45, 453A.46, 453A.47A, 453A.52, 453A.52B, 453A.52D, 453D.5
Enrolled: 453A.1, 453A.6, 453A.8, 453A.13, 453A.14, 453A.15, 453A.16, 453A.17, 453A.23, 453A.28, 421.7, 421.27, 453A.35, 453A.39, 453A.40, 453A.45, 453A.46, 453A.47A, 453A.52, 453A.52B, 453A.52D, 453D.5, 453A.31