Subpart B—Brewer

        

Prior Provisions

A prior subpart B, consisting of sections 5091 to 5093, related to brewer, prior to the general revision of this chapter by Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1313.

§5091. Imposition and rate of tax

(a) General rule

Every brewer shall pay a tax of $1,000 per year in respect of each brewery.

(b) Reduced rates for small brewers

Rules similar to the rules of section 5081(b) shall apply for purposes of subsection (a).

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1339; amended Pub. L. 100–203, title X, §10512(a)(2), Dec. 22, 1987, 101 Stat. 1330–448.)

Prior Provisions

A prior section 5091, act Aug. 16, 1954, ch. 736, 68A Stat. 616, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1987—Pub. L. 100–203 amended section generally. Prior to amendment, section read as follows: "Every brewer shall pay $110 a year in respect of each brewery; except that any brewer of less than 500 barrels a year shall pay the sum of $55 a year. Any beer procured by a brewer in his own hogsheads, barrels, or kegs under the provisions of section 5413 shall be included in calculating the liability to brewers' special tax of both the brewer who produces the same and the brewer who procures the same."

Effective Date of 1987 Amendment

Amendment by Pub. L. 100–203 effective Jan. 1, 1988, see section 10512(h) of Pub. L. 100–203, set out as an Effective Date note under section 5081 of this title.

Effective Date

Section effective July 1, 1959, see section 210(a)(1) of Pub. L. 85–859, set out as a note under section 5001 of this title.

Cross References

Due date of tax, see section 5142 of this title.

Method of payment of tax, see section 5142 of this title.

Section Referred to in Other Sections

This section is referred to in section 5671 of this title.

§5092. Definition of brewer

Every person who brews beer (except a person who produces only beer exempt from tax under section 5053(e)) and every person who produces beer for sale shall be deemed to be a brewer.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1339; amended Pub. L. 95–458, §2(b)(3), Oct. 14, 1978, 92 Stat. 1256.)

Prior Provisions

A prior section 5092, act Aug. 16, 1954, ch. 736, 68A Stat. 617, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1978—Pub. L. 95–458 inserted provision which excludes from definition of brewer a person who produces beer exempt from tax under section 5053(e).

Effective Date of 1978 Amendment

Amendment by Pub. L. 95–458 effective on the first day of the first calendar month beginning more than 90 days after Oct. 14, 1978, see section 2(c) of Pub. L. 95–458, set out as a note under section 5042 of this title.

Section Referred to in Other Sections

This section is referred to in sections 5052, 5402 of this title.

§5093. Cross references

(1) For exemption of brewer from special tax as wholesale and retail dealer, see section 5113(a).

(2) For provisions relating to liability for special tax for carrying on business in more than one location, see section 5143(c).

(3) For exemption from special tax in case of sales made on purchaser dealers' premises, see section 5113(d).

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1339.)

Prior Provisions

A prior section 5093, act Aug. 16, 1954, ch. 736, 68A Stat. 617, consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.