§5731. Imposition and rate of tax

(a) General rule

Every person engaged in business as-

(1) a manufacturer of tobacco products,

(2) a manufacturer of cigarette papers and tubes, or

(3) an export warehouse proprietor,

shall pay a tax of $1,000 per year in respect of each premises at which such business is carried on.

(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 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) Certain occupational tax rules to apply

Rules similar to the rules of subpart G of part II of subchapter A of chapter 51 shall apply for purposes of this section.

(d) Penalty for failure to register

Any person engaged in a business referred to in subsection (a) who willfully fails to pay the tax imposed by subsection (a) shall be fined not more than $5,000, or imprisoned not more than 2 years, or both, for each such offense.

(Added Pub. L. 100–203, title X, §10512(f)(1), Dec. 22, 1987, 101 Stat. 1330–449 ; amended Pub. L. 109–59, title XI, §11125(b)(20)(E), Aug. 10, 2005, 119 Stat. 1957 .)

Amendment of Section

Pub. L. 109–59, title XI, §11125(b)(20)(E), (c), Aug. 10, 2005, 119 Stat. 1957 , provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, this section is amended by striking subsection (c) and by redesignating subsection (d) as (c).

Redesignation and Amendment of Sections 5142, 5143, and 5145 as Sections 5732 to 5734

Pub. L. 109–59, title XI, §11125(b)(20)(A)–(C), (c), Aug. 10, 2005, 119 Stat. 1956 , 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, sections 5142, 5143, and 5145 of this title are redesignated sections 5732, 5733, and 5734, respectively, transferred to this subchapter, and amended as follows:

(1) by striking "this part" each place it appears and inserting "this subchapter";

(2) in section 5732, by striking "(except the tax imposed by section 5131)" each place it appears; and

(3) in paragraph (2) of section 5733(c), by striking "liquors" both places it appears and inserting "tobacco products and cigarette papers and tubes".

Prior Provisions

For prior sections 5731 and 5732, see Prior Provisions note set out preceding this section.

Effective Date of 2005 Amendment

Amendment by Pub. L. 109–59 effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, see section 11125(c) of Pub. L. 109–59, set out as a note under section 5002 of this title.

Effective Date

Section effective Jan. 1, 1988, see section 10512(h) of Pub. L. 100–203, set out as a note under section 5081 of this title.