Knudsen v. Iowa Liquor Control Commission

RAWLINGS, Justice.

Defendant liquor commission appeals from trial court’s decree holding the commission acted illegally in imposing upon plaintiff-licensee an occupational tax based on other than gross receipts, in addition to that paid, plus penalty, and suspending her license pending payment of the assessment. We affirm.

The law enforcement division, Iowa Liquor Control Commission, filed a hearing complaint January 4, 1968, asserting Mrs. Virginia M. Knudsen, owner and operator of Mac’s Bung-A-Lu, had violated section 123.102, Code, 1966, in failing to report or remit all taxes due.

Plaintiff…