Every proprietor of—
(1) a distilled spirits plant,
(2) a bonded wine cellar,
(3) a bonded wine warehouse, or
(4) a taxpaid wine bottling house,
shall pay a tax of $1,000 per year in respect of each such premises.
Subsection (a) shall be applied by substituting “$500” for “$1,000” with respect to any taxpayer not described in subsection (c) 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.
All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1).
For purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply.
Subsection (a) shall not apply with respect to any taxpayer who is a proprietor of an eligible distilled spirits plant (as defined in section 5181(c)(4)).
(Added Pub. L. 100–203, title X, §10512(a)(1)(A), Dec. 22, 1987, 101 Stat. 1330–447; amended Pub. L. 100–647, title VI, §6106(a), (b), Nov. 10, 1988, 102 Stat. 3712.)
Pub. L. 109–59, title XI, §11125(a)(1)(A), (c), Aug. 10, 2005, 119 Stat. 1953, 1957, provided that, effective July 1, 2008, but inapplicable to taxes imposed for periods before such date, this section is repealed.
Prior sections 5081 to 5084 of this title constituted a former subpart A of this part, see Prior Provisions note set out preceding this section.
1988—Subsec. (b)(1). Pub. L. 100–647, §6106(b), inserted “not described in subsection (c)” after “taxpayer”.
Subsec. (c). Pub. L. 100–647, §6106(a), added subsec. (c).
Section 6106(c) of Pub. L. 100–647 provided that: “The amendments made by this section [amending this section] shall take effect on July 1, 1989.”
Section 10512(h) of Pub. L. 100–203 provided that:
“(1)
“(2)
“(A)
“(B)
“(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)
“(D)