Iowa Code

Iowa Code § 123.16 (2026)

Annual report

✓ current as of July 2026

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The department shall cause to be prepared an annual report to the governor of the state, ending with June 30 of each fiscal year, on the operation and financial position of the department under this chapter for the preceding fiscal year. The report shall include but is not limited to the following information:

1. Amount of profit or loss from department operations under this chapter.

2. The current balance of the beer and liquor control fund, and the amount transferred from the fund to the treasurer of state during the period covered by the report.

3. All other funds on hand and the source from which derived.

4. The total quantity and particular kind of alcoholic liquor sold.

5. The increase or decrease of liquor sales from the previous reporting period.

6. The number of retail alcohol licenses, wine permits, and beer permits issued, by class, the number in effect on the last day included in the report, and the number which have been suspended or revoked during the period covered by the report.

7. Amount of fees paid to the department from retail alcohol licenses, wine permits, and beer permits, in gross, and the amount of retail alcohol license fees returned to local subdivisions of government as provided under this chapter. [C35, §1921-f53; C39, §1921.053; C46, 50, 54, 58, 62, 66, 71, §123.53; C73, 75, 77, 79, 81, §123.55] 85 Acts, ch 32, §48; 86 Acts, ch 1246, §748; 2013 Acts, ch 35, §22; 2015 Acts, ch 30, §204 C2016, §123.16 2022 Acts, ch 1099, §23, 88; 2023 Acts, ch 19, §2368, 2369 \n

Notes of Decisions

Cited in 2 cases, 1969–1970 · leading case: State v. Hanna, 179 N.W.2d 503 (Iowa 1970).

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State v. Hanna, 179 N.W.2d 503 (Iowa 1970). · cites it 6× “The legislature in enacting the Liquor Control Act granted the commission certain functions, duties and powers which are defined in section 123.16. In subparagraph 7 the commission is granted the power “to issue and grant permits, liquor control licenses and other licenses; and…”

Smith v. Iowa Liquor Control Comm'n, 169 N.W.2d 803 (Iowa 1969). · cites it 4× “The views above expressed also find support in these provisions of section 123.16 as now amended: "Powers. The commission *810 shall have the following functions, duties and powers: * * * "7.”

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