Iowa Code

Iowa Code § 123.37 (2026)

Exclusive power to license and levy taxes — disputed taxes

✓ current as of July 2026

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1. The power to establish licenses and permits and levy taxes as imposed in this chapter is vested exclusively with the state. Unless specifically provided, a local authority shall not require the obtaining of a special license or permit for the sale of alcoholic beverages at any establishment, or require the obtaining of a license by any person as a condition precedent to the person’s employment in the sale, serving, or handling of alcoholic beverages within an establishment operating under a license or permit.

2. The director may compromise and settle doubtful and disputed claims for taxes imposed under this chapter or for taxes of doubtful collectibility, notwithstanding section 7D.9. The director may enter into informal settlements pursuant to section 17A.10 to compromise and settle doubtful and disputed claims for taxes imposed under this chapter. The director may make a claim under a licensee’s or permittee’s penal bond for taxes of \n Tue Dec 09 22:28:05 2025 Iowa Code 2026, Chapter 123 (93, 2) 31 ALCOHOLIC BEVERAGE CONTROL, §123.38\n\ndoubtful collectibility. Whenever a compromise or settlement is made, the director shall make a complete record of the case showing the tax assessed, reports and audits, if any, the licensee’s or permittee’s grounds for dispute or contest, together with all evidence of the dispute or contest, and the amounts, conditions, and settlement or compromise of the dispute or contest.

3. A licensee or permittee who disputes the amount of tax imposed must pay all tax and penalty pertaining to the disputed tax liability prior to appealing the disputed tax liability to the director.

4. The director shall adopt rules establishing procedures for payment of disputed taxes imposed under this chapter. If it is determined that the tax is not due in whole or in part, the department shall promptly refund the part of the tax payment which is determined not to be due. [C73, 75, 77, 79, 81, §123.37] 85 Acts, ch 32, §30; 88 Acts, ch 1153, §2; 89 Acts, ch 252, §1; 93 Acts, ch 91, §15; 94 Acts, ch 1023, §9; 2007 Acts, ch 22, §35; 2018 Acts, ch 1060, §17; 2023 Acts, ch 19, §2402 \n

Notes of Decisions

Cited in 6 cases (2 in the last 5 years), 2006–2024 · leading case: Iowa Grocery Indus. Ass'n v. City of Des Moines, 712 N.W.2d 675 (Iowa 2006).

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Iowa Grocery Indus. Ass'n v. City of Des Moines, 712 N.W.2d 675 (Iowa 2006). “§ 123.37. While the general assembly reserved to itself the general authority to regulate the alcoholic beverage industry in Iowa, it also gave limited regulatory powers to local authorities.”

Lime Lounge, Inc. v. City of Des Moines, Iowa (Iowa 2024). · cites it 24× “’ ” (Quoting Iowa Code § 123.37 (2).) The court of appeals distinguished the CUP application fee from the fee imposed in Iowa Grocery on 10 the liquor license application itself.”

Lime Lounge, Inc. v. City of Des Moines (Iowa Ct. App. 2023). · cites it 8× “” Iowa Code § 123.37 (2). Municipal Code section 134-954 includes provisions related to trash collection, avoiding congestion and loitering, the location of doors facing certain streets, and noise limits.”

Lime Lounge, LLC & Thunder & Lightning, Inc. v. Zoning Bd. of Adjustment of the City of Des Moines, Iowa (Iowa Ct. App. 2019). · cites it 2× “(b) Lime Lounge next asserts requiring that a fee be paid to the city for the issuance of a CUP violates Iowa Code section 123.37(1). This claim was not made to the Board and is therefore not subject to our review.”

Ebiza, Inc. v. City of Davenport, 434 F. Supp. 2d 710 (S.D. Iowa 2006). “§ 123.37 (“Unless specifically provided, a local authority shall not require the obtaining of a special license or permit for the sale of alcoholic beverages .”

Iowa Grocery Indus. Ass'n Vs. City Of Des Moines (Iowa 2006). “§ 123.37. While the general assembly reserved to itself the general authority to regulate the alcoholic beverage industry in Iowa, it also gave limited regulatory powers to local authorities.”

— Iowa Code § 123.37(1) — 3 cases

Lime Lounge, Inc. v. City of Des Moines, Iowa (Iowa 2024). “’ ” (Quoting Iowa Code § 123.37 (2).) The court of appeals distinguished the CUP application fee from the fee imposed in Iowa Grocery on 10 the liquor license application itself.”

Lime Lounge, LLC & Thunder & Lightning, Inc. v. Zoning Bd. of Adjustment of the City of Des Moines, Iowa (Iowa Ct. App. 2019). “(b) Lime Lounge next asserts requiring that a fee be paid to the city for the issuance of a CUP violates Iowa Code section 123.37(1). This claim was not made to the Board and is therefore not subject to our review.”

Lime Lounge, Inc. v. City of Des Moines (Iowa Ct. App. 2023). “” Iowa Code § 123.37 (2). Municipal Code section 134-954 includes provisions related to trash collection, avoiding congestion and loitering, the location of doors facing certain streets, and noise limits.”

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