A bill for an act relating to state and local taxation and regulations by changing certain tax credits, cigarette and tobacco-related regulations, and certain city budget certification deadlines, providing for penalties, and including retroactive applicability and effective date provisions.

Corrected the Governor's name from 'Kim keeynolds' to 'Kim Reynolds' and removed extraneous graphical artifacts and signatures from the text.

Standardized the layout of the act title and division headers to remove inconsistent spacing and formatting errors.

Added 'cigarette vendors' to the list of entities eligible for state permits under Section 453A.13.

Added a new requirement for cities and counties to submit duplicate retail permit applications to the state department within 30 days of issuance.

Mandated that cities and counties use the state department's electronic portal to process retail permit applications, with an option to request an alternative method if the portal is unavailable.

Mandates that all tax returns, permit applications, and orders for cigarette tax stamps be filed electronically with the Department of Revenue.

Imposes a new tax of 3.6 cents on every cigarette dispensed from a vending machine, payable directly to the state.

Clarifies that out-of-state retailers making delivery sales of nicotine or vapor products must obtain an Iowa permit based on their principal place of business.

Updates the definition of a 'State permit' to explicitly exclude permits issued by cities and counties that are approved pursuant to specific sections of the code.

Sets a uniform expiration date of June 30 for all state permits and requires annual renewal fees to be paid for the upcoming period.

Requires manufacturers and distributors to post a bond as a condition of obtaining a permit to secure payment of any taxes, fines, or penalties.