Iowa Administrative Code › Agency 701 - Revenue Department › Title III - Sales, Use, and Excise Tax › Chapter 254 - Administration › Rule 701-254.12 - Permit-license Revocation

Current through Register Vol. 47, No. 3, July 24, 2024
(1)
Cigarette permits.
Cigarette permits issued by the department
				must be revoked if the permittee willfully violates the provisions of Iowa Code
				section
				453A.2
				(sale or gift to minors). The department may revoke permits issued by the
				department for violation of any other provision of division I of Iowa Code
				chapter 453A or the rules promulgated thereunder. (Also see Iowa Code chapter
				421B and rule 701-84.7 (421B).) The revocation
				shall be subject to the provisions of rule
				701-7.23 (17A). The notice of
				revocation shall be given to the permittee at least ten days prior to the
				hearing provided therein. The department will revoke a permit of a permit
				holder, who is an individual, if the department has received a certificate of
				noncompliance from the child support unit in regard to the permit holder,
				unless the unit furnishes the department with a withdrawal of the certificate
				of noncompliance.
If a retailer or employee of a retailer has violated Iowa
				  Code section
				  453A.2 or
				  453A.36(6),
				  the city council, county board of supervisors, or the Iowa department of public
				  health shall assess a penalty as provided in Iowa Code section
				  453A.22(2)
				   as amended by 2003 Iowa Acts, chapter 26.
				  The penalty procedures are governed by Iowa Code section
				  453A.22(1)
				   and the individual council's or board's
				  procedures. Iowa Code chapter 17A does not apply to boards of supervisors or
				  city councils. (See rule
				  701-84.7 (421B).) The board of
				  supervisors or the city council that issued a retail permit is required by Iowa
				  Code chapter 252J to revoke the permit of any retailer who is an individual if
				  the board or council has received a certificate of noncompliance from the child
				  support recovery unit in regard to the retailer, unless the unit furnishes the
				  board of supervisors or the city council with a withdrawal of the certificate
				  of noncompliance.
If a permit is revoked under this subrule, except for the
				  receipt of a certificate of noncompliance from the child support recovery unit,
				  the permit holder cannot obtain a new cigarette permit of any kind nor may any
				  other person obtain a permit for the location covered by the revoked permit for
				  a period of one year unless good cause to the contrary is shown to the issuing
				  authority. If a retail permit is suspended or revoked, the suspension or
				  revocation applies only to the place of business where the violation occurred
				  and not to any other place of business covered by the permit.
The department or local authority must report the suspension
				  or revocation of a retail permit to the department of public health within 30
				  days of the suspension or revocation.
(2)
Tobacco licenses.
The
				director may revoke, cancel or suspend the license of any tobacco distributor
				or tobacco subjobber for violation of any provision in division II of Iowa Code
				chapter 453A, the rules promulgated thereunder, or any other statute applicable
				to the sale of tobacco products. The licensee shall be given ten days' notice
				of a revocation hearing under Iowa Code section
				453A.48(2)
				 and rule 701-7.23(17A). No license may be
				issued to any person whose license has been revoked under Iowa Code section
				453A.44(11)
				 for a period of one year. The department
				will revoke a license of a licensee, who is an individual, if the department
				has received a certificate of noncompliance from the child support recovery
				unit in regard to the licensee, unless the unit furnishes the department with a
				withdrawal of the certificate of noncompliance.
This rule is intended to implement Iowa Code section
				  453A.22
				  as amended by 2003 Iowa Acts, chapter 26, and sections
				  453A.13,
				  453A.44(11)
				   and
				  453A.48(2).