Editorial Notes
Prior Provisions
A prior section 5111, added Pub. L. 85–859, title II, § 201, Sept. 2, 1958, 72 Stat. 1340; amended Pub. L. 94–455, title XIX, § 1905(b)(3)(B), Oct. 4, 1976, 90 Stat. 1822; Pub. L. 100–203, title X, § 10512(b), Dec. 22, 1987, 101 Stat. 1330–448, related to tax on wholesale dealers in liquors or beer, prior to repeal by Pub. L. 109–59, title XI, § 11125(a)(1)(C), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date.
Another prior section 5111, act Aug. 16, 1954, ch. 736, 68A Stat. 618, related to tax on wholesale and retail dealers in liquors or beer, prior to the general revision of this chapter by Pub. L. 85–859.
Amendments
2005—Pub. L. 109–59, § 11125(b)(3)(C), struck out “and rate of tax” after “Eligibility” in section catchline, struck out “(a) Eligibility for drawback” before “Any person”, and struck out subsec. (b). Text read as follows: “The special tax imposed by subsection (a) shall be $500 per year.”
Pub. L. 109–59, § 11125(b)(3)(A), renumbered section 5131 of this title as this section.
Subsec. (a). Pub. L. 109–59, § 11125(a)(2), struck out “, on payment of a special tax per annum,” after “beverage purposes”.
1994—Subsec. (a). Pub. L. 103–465 substituted “flavoring extracts, or perfume” for “or flavoring extracts”.
1987—Subsec. (b). Pub. L. 100–203 amended subsec. (b) generally. Prior to amendment, subsec. (b) read as follows: “The special tax imposed by subsection (a) shall be graduated in amount as follows: (1) for total annual use not exceeding 25 proof gallons, $25 a year; (2) for total annual use not exceeding 50 proof gallons, $50 a year; (3) for total annual use of more than 50 proof gallons, $100 a year.”
1976—Subsec. (a). Pub. L. 94–455 struck out “produced in a domestic registered distillery or industrial alcohol plant and withdrawn from bond, or using distilled spirits withdrawn from the bonded premises of a distilled spirits plant,” after “Any person using distilled spirits”.
Statutory Notes and Related Subsidiaries
Effective Date of 1987 Amendment
Pub. L. 100–203, title X, § 10512(h), Dec. 22, 1987, 101 Stat. 1330–450, provided that:
“(1) In general.—
The amendments made by this section [enacting sections
5081,
5276, and
5731 of this title and amending this section and sections
5091,
5121,
5131,
5691, and
5801 of this title] shall take effect on
January 1, 1988.
“(2) All taxpayers treated as commencing in business on january 1, 1988.—
“(A) In general.—
Any person engaged on January 1, 1988, in any trade or business which is subject to an occupational tax shall be treated for purposes of such tax as having 1st engaged in such trade or business on such date.
“(B) Limitation on amount of tax.—In the case of a taxpayer who paid an occupational tax in respect of any premises for any taxable period which began before January 1, 1988, and includes such date, the amount of the occupational tax imposed by reason of subparagraph (A) in respect of such premises shall not exceed an amount equal to ½ the excess (if any) of—
“(i)
the rate of such tax as in effect on January 1, 1988, over
“(ii)
the rate of such tax as in effect on December 31, 1987.
“(C) Occupational tax.—
For purposes of this paragraph, the term ‘occupational tax’ means any tax imposed under part II of subchapter A of chapter 51, section 5276, section 5731, or section 5801 of the
Internal Revenue Code of 1986 (as amended by this section).
“(D) Due date of tax.—
The amount of any tax required to be paid by reason of this paragraph shall be due on April 1, 1988.”
