[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR194.101]

[Page 1102-1103]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 194--LIQUOR DEALERS--Table of Contents
 
                    Subpart H--Payment of Special Tax
 
Sec. 194.101  Special tax rates.


    (a) Previous rates. Prior to January 1, 1988, the special 
(occupational) taxes imposed on dealers in liquors and beer were as 
follows:
    (1) Annual (tax year) rates:

Wholesale dealer in liquors (spirits, wines, beer)...............$255.00
Wholesale dealer in beer (beer only)..............................123.00
Retail dealer in liquors (spirits, wines, beer)....................54.00
Retail dealer in beer (beer only)..................................24.00

    (2) Monthly (calendar month) rates:

Limited retail dealer (spirits, wines, beer).......................$4.50
Limited retail dealer (wines, beer).................................2.20

    (b) Current rates. Effective January 1, 1988, special (occupational) 
taxes are imposed on dealers in liquors and beer at the following rates:

Wholesale dealer in liquors (spirits, wines, beer)..................$500
Wholesale dealer in beer (beer only).................................500

[[Page 1103]]

Retail dealer in liquors (spirits, wines, beer)......................250
Retail dealer in beer (beer only)....................................250

(Sec. 201, Pub. L. 85-859, 72 Stat. 1340, 1343; sec. 1905, Pub. L. 94-
455, 90 Stat. 1819 (26 U.S.C. 5111, 5121))

[T.D. ATF-271, 53 FR 17552, May 17, 1988; 54 FR 11866, Mar. 22, 1989]