§5121. Imposition and rate of tax

(a) Retail dealers in liquors

Every retail dealer in liquors shall pay a special tax of $250 a year.

(b) Retail dealers in beer

Every retail dealer in beer shall pay a special tax of $250 a year.

(Added Pub. L. 85–859, title II, §201, Sept. 2, 1958, 72 Stat. 1343 ; amended Pub. L. 94–455, title XIX, §1905(a)(9), (b)(3)(C), Oct. 4, 1976, 90 Stat. 1819 , 1822; Pub. L. 100–203, title X, §10512(c), Dec. 22, 1987, 101 Stat. 1330–448 .)

Prior Provisions

A prior section 5121, act Aug. 16, 1954, ch. 736, 68A Stat. 621 , consisted of provisions similar to those comprising this section, prior to the general revision of this chapter by Pub. L. 85–859.

Prior section 5121(a)(2) regarded wholesale dealers in liquors selling in quantities of less than 5 wine gallons as retail dealers liable to special tax. See section 5122(a) of this title.

Prior section 5121(b)(2) regarded wholesale dealers in beer selling in quantities of less than 5 gallons as retail dealers liable to special tax. See section 5122(b) of this title.

Prior section 5121(c) also described limited retail dealers. See section 5122(c) of this title.

Provisions similar to those comprising subsecs. (a)(1), (2) of this section were contained in prior section 5122(a), (c), act Aug. 16, 1954, ch. 736, 68A Stat. 621 , prior to the general revision of this chapter by Pub. L. 85–859.

Amendments

1987-Subsec. (a). Pub. L. 100–203, §10512(c)(1), substituted "$250" for "$54".

Subsec. (b). Pub. L. 100–203, §10512(c)(2), substituted "$250" for "$24".

Subsec. (c). Pub. L. 100–203, §10512(c)(3), struck out subsec. (c) which read as follows: "Every limited retail dealer shall pay a special tax of $4.50 for each calendar month in which sales are made as such dealer; except that the special tax shall be $2.20 for each calendar month in which only sales of beer or wine are made."

1976-Subsec. (a). Pub. L. 94–455, §1905(b)(3)(C), struck out provision for the issuance of a stamp denoting payment of the special tax.

Subsec. (c). Pub. L. 94–455, §1905(a)(9), substituted "$4.50" for "$2.20" as amount of special tax for each calendar month in which sales are made as such dealer, and inserted provision setting special tax at $2.20 for each calendar month in which only sales of beer or wine are made.

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.