OCCUPATIONAL TAXES bility to special tax as a wholesale dealer in malt liquors. No retail dealer in malt liquors shall be held to be a wholesale dealer in malt liquors solely by reason of sales of five gallons or more to the same person at the same time if such sales are for immediate consumption on the premises where sold. (3) BREWERS SELLING AT WHOLESALE.-No brewer shall be obliged to pay special tax as a dealer by reason of selling in the original stamped hogsheads, barrels, or kegs, whether at the place of manu- facture or elsewhere, malt liquors manufactured by him, or pur- chased and procured by him in his own hogsheads, barrels, or kegs, under provisions of section 3155 (f), but the quantity of malt liquors so purchased shall be included in calculating the liability to brewers' special tax of both the brewer who manufactures and sells the same and the brewer who purchases the same. (4) RETAIL DEALERS IN LIQUIDATION.- For exemption of retailers liquidating entire stock from payment of special tax as wholesalers, see section 3251 (c). (e) RETAIL DEALERS IN MALT LIQUORS. - (1) IN GENERAL.- Retail dealers in malt liquors shall pay a special tax of $20. (2) WHOLESLERA S SELLING AT RETAIL.- A qualified wholesale dealer in malt liquors may not sell such liquors in quantities of less than five gallons without incurring liability to special tax as a retail dealer in malt liquors. (3) PERSoNS SELLING TO ENTERTAINMENTS AND OUTINGS.-Not- withstanding the provisions of this part, each person making sales of fermented malt liquor or wine to the members, guests, or patrons of bona-fide fairs, reunions, picnics, carnivals, or other similar out- ings, and each fraternal, civic, church, labor, charitable, benev- olent, or ex-service men's organization making sales of fermented malt liquor or wine on the ocasion of any kind of entertainment, dance, picnic, bazaar, or festival held by it, if such person or organ- ization is not otherwise engaged in business as a wholesale or retail liquor dealer or as a wholesale or retail malt liquor dealer, shall pay, before any such sales are made and in lieu of the special taxes imposed by paragraph (1) of this subsection and of subsection (b) a special tax of $2 as a retail dealer in malt liquors, if fermented malt liquor only is sold, or a special tax of $2 as a retail dealer in liquors if wine only, or wine and fermented malt liquor only, are sold for each calendar month in which any such sales are made. (4) BREWERS SELLING AT RETAIL.-NO collection of special tax as a retail dealer in malt li q uors shall be made from brewers for selling malt liquors of their own manufacture in the original stamped eighth-barrel packages. (5) OTHER PROVISIONS.- For other provisions relating to brewers as dealers, see paragraph (3) of subsection (d). (6) TRANSFER OF DUTIES.- For transfer of the powers and duties of the Commissioner and his agents, see section 3170. (f) RECrIFIERs.- (1) RATE OF TAX. - Rectifiers of distilled spirits shall pay a spe- cial tax of $200: Provided, That any rectifier of less than 500 bar- rels a year, counting 40 gallons of proof spirits to the barrel, shall pay $100. (2) PROIIBITED PREMISES.- NO officer shall collect any special tax for rectifying distilled spirits on any premises distant less than six hundred feet (or less than the distance permitted by the Secre- tary of the Treasury in the particular case) in a direct line from any distillery. And every officer who collects any special tax in violation of this section shall be liable to a penalty of $5,000 for each offense. 389
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