101 STAT. 1330-448
PUBLIC LAW 100-203—DEC. 22, 1987
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(^^ Subsection (a) of section 5691 is amended by striking out "the business of a brewer, wholesale dealer in «,N /^ 5 f liquors, retail dealer in liquors, wholesale dealer in ';=i;p-s beer, retail dealer in beer, or limited retail dealer," and inserting in lieu thereof "a business subject to a special tax imposed by part II of subchapter A or section 5276 <lr..u 'c* (relating to occupational taxes)" -"'.:. '.J (ii) The section heading of section 5691 is amended by striking out "RELATING TO LIQUORS". LM7;:f r. (iii) The table of sections for part V of subchapter J of .'»&':o chapter 51 is amended by striking out "relating to liquors" in the item relating to section 5691. •/' < (C) CLERICAL AMENDMENT.—The table of subparts for part II of subchapter A of chapter 51 is amended by inserting before the item relating to subpart B the following new item: '^*
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26 USC 5091.
"Subpart A. Proprietors of distilled spirits plants, bonded wine cellars, etc." (2) BREWERIES.—Section 5091 (relating to imposition and rate of tax on brewers) is amended to read as follows: "SEC. 5091. IMPOSITION AND RATE OF TAX. "(a) GENERAL RULE.—Every brewer shall pay a tax of $1,000 per year in respect of each brewery. "(b) REDUCED RATES FOR SMALL BREWERS.—Rules similar to the rules of section 5O810t)) shall apply for purposes of subsection (a)." (b) WHOLESALE DEALERS IN LIQUORS AND B E E R. —
(1) LIQUORS.—Subsection (a) of section 5111 (relating to imposition and rate of tax on wholesale dealers) is amended by striking out "$255" and inserting in lieu thereof "$500". (2) BEER.—Subsection (b) of section 5111 is amended by striking out "$123" and inserting in lieu thereof "$500". (c) RETAIL DEALERS IN LIQUORS AND BEER.—
(1) LIQUORS.—Subsection (a) of section 5121 (relating to imposition and rate of tax on retail dealers) is amended by striking out "$54" and inserting in lieu thereof "$250". •>;.?.: (2) BEER.—Subsection (b) of section 5121 is amended by striking out "$24" and inserting in lieu thereof "$250". (3) REPEAL OF TAX ON LIMITED RETAIL DEALERS.—Subsection (c) of section 5121 is hereby repealed. (d) TAX ON NONBEVERAGE DOMESTIC DRAWBACK.—Subsection (b) of section 5131 (relating to eligibility and rate of tax) is amended to read as follows: "0)) RATE OF TAX.—The special tax imposed by subsection (a) shall be $500 per year." (e) TAX ON INDUSTRIAL USE OF DISTILLED SPIRITS.—
26 USC 5276.
(1) IN GENERAL.—Subchapter D of chapter 51 (relating to industrial use of distilled spirits) is amended by adding at the end thereof the following new section: "SEC. 5276. OCCUPATIONAL TAX. . "(a) GENERAL RULE.—A permit issued under section 5271 shall not be valid with respect to acts conducted at any place unless the person holding such permit pays a special tax of $250 with respect to such place.
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