§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 .)

Repeal of Section and Amendment and Redesignation of Section 5114 as 5121

Pub. L. 110–172, §11(a)(31), Dec. 29, 2007, 121 Stat. 2487 , provided that: "Subpart C of part II of subchapter A of chapter 51 is amended by redesignating section 5432 (relating to recordkeeping by wholesale dealers) as section 5121." See note below.

Pub. L. 109–59, title XI, §11125(a)(1)(D), (b)(5), (c), Aug. 10, 2005, 119 Stat. 1953 , 1954, 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date:

(1) this section is repealed; and

(2) section 5114 of this title is transferred and inserted after the section analysis of subpart C of this part and amended as follows:

(A) by striking the section catchline and inserting "§5432 [probably should be 5121]. Recordkeeping by wholesale dealers";

(B) by redesignating subsection (c) as (d) and inserting the following new subsection (c):

"(c) Wholesale dealers

"For purposes of this part-

"(1) Wholesale dealer in liquors

"The term 'wholesale dealer in liquors' means any dealer (other than a wholesale dealer in beer) who sells, or offers for sale, distilled spirits, wines, or beer, to another dealer.

"(2) Wholesale dealer in beer

"The term 'wholesale dealer in beer' means any dealer who sells, or offers for sale, beer, but not distilled spirits or wines, to another dealer.

"(3) Dealer

"The term 'dealer' means any person who sells, or offers for sale, any distilled spirits, wines, or beer.

"(4) Presumption in case of sale of 20 wine gallons or more

"The sale, or offer for sale, of distilled spirits, wines, or beer, in quantities of 20 wine gallons or more to the same person at the same time, shall be presumptive evidence that the person making such sale, or offer for sale, is engaged in or carrying on the business of a wholesale dealer in liquors or a wholesale dealer in beer, as the case may be. Such presumption may be overcome by evidence satisfactorily showing that such sale, or offer for sale, was made to a person other than a dealer."; and

(C) in paragraph (3) of section 5121(d), as so redesignated, by substituting "section 5123" for "section 5146".

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.