§5111. Imposition and rate of tax

(a) Wholesale dealers in liquors

Every wholesale dealer in liquors shall pay a special tax of $500 a year.

(b) Wholesale dealers in beer

Every wholesale dealer in beer shall pay a special tax of $500 a year.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1340 ; amended Pub. L. 94–455, title XIX, §1905(b)(3)(B), Oct. 4, 1976, 90 Stat. 1822 ; Pub. L. 100–203, title X, §10512(b), Dec. 22, 1987, 101 Stat. 1330–448 .)

Prior Provisions

A prior section 5111, act Aug. 16, 1954, ch. 736, 68A Stat. 618 , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Provisions similar to those comprising subsec. (a) of this section were contained in former section 5112(a), act Aug. 16, 1954, ch. 736, 68A Stat. 618 , prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1987-Subsec. (a). Pub. L. 100–203, §10512(b)(1), substituted "$500" for "$255".

Subsec. (b). Pub. L. 100–203, §10512(b)(2), substituted "$500" for "$123".

1976-Subsec. (a). Pub. L. 94–455 struck out provisions authorizing the issuance of stamps denoting payment of the special tax.

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 of 1976 Amendment

Amendment by Pub. L. 94–455 effective on first day of first month which begins more than 90 days after Oct. 4, 1976, see section 1905(d) of Pub. L. 94–455, set out as a note under section 5005 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 sections 5113, 5123, 5182 of this title.