§5081. Imposition and rate of tax

(a) General rule

Every proprietor of-

(1) a distilled spirits plant,

(2) a bonded wine cellar,

(3) a bonded wine warehouse, or

(4) a taxpaid wine bottling house,

shall pay a tax of $1,000 per year in respect of each such premises.

(b) Reduced rates for small proprietors

(1) In general

Subsection (a) shall be applied by substituting "$500" for "$1,000" with respect to any taxpayer not described in subsection (c) the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than $500,000.

(2) Controlled group rules

All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1).

(3) Certain rules to apply

For purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply.

(c) Exemption for small producers

Subsection (a) shall not apply with respect to any taxpayer who is a proprietor of an eligible distilled spirits plant (as defined in section 5181(c)(4)).

(Added Pub. L. 100–203, title X, §10512(a)(1)(A), Dec. 22, 1987, 101 Stat. 1330–447 ; amended Pub. L. 100–647, title VI, §6106(a), (b), Nov. 10, 1988, 102 Stat. 3712 .)

Prior Provisions

Prior sections 5081 to 5084 of this title constituted a former subpart A of this part, see Prior Provisions note set out preceding this section.

Amendments

1988-Subsec. (b)(1). Pub. L. 100–647, §6106(b), inserted "not described in subsection (c)" after "taxpayer".

Subsec. (c). Pub. L. 100–647, §6106(a), added subsec. (c).

Effective Date of 1988 Amendment

Section 6106(c) of Pub. L. 100–647 provided that: "The amendments made by this section [amending this section] shall take effect on July 1, 1989."

Effective Date

Section 10512(h) of Pub. L. 100–203 provided that:

"(1) In general.-The amendments made by this section [enacting this section and sections 5276 and 5731 of this title and amending sections 5091, 5111, 5121, 5131, 5691, and 5801 of this title] shall take effect on January 1, 1988.

"(2) All taxpayers treated as commencing in business on january 1, 1988.-

"(A) In general.-Any person engaged on January 1, 1988, in any trade or business which is subject to an occupational tax shall be treated for purposes of such tax as having 1st engaged in such trade or business on such date.

"(B) Limitation on amount of tax.-In the case of a taxpayer who paid an occupational tax in respect of any premises for any taxable period which began before January 1, 1988, and includes such date, the amount of the occupational tax imposed by reason of subparagraph (A) in respect of such premises shall not exceed an amount equal to ½ the excess (if any) of-

"(i) the rate of such tax as in effect on January 1, 1988, over

"(ii) the rate of such tax as in effect on December 31, 1987.

"(C) Occupational tax.-For purposes of this paragraph, the term 'occupational tax' means any tax imposed under part II of subchapter A of chapter 51, section 5276, section 5731, or section 5801 of the Internal Revenue Code of 1986 (as amended by this section).

"(D) Due date of tax.-The amount of any tax required to be paid by reason of this paragraph shall be due on April 1, 1988."

Section Referred to in Other Sections

This section is referred to in section 5091 of this title.