Page:United States Statutes at Large Volume 101 Part 2.djvu/1241

 PUBLIC LAW 100-203—DEC. 22, 1987

101 STAT. 1330-447

(A) shall vary according to categories (or subcategories) established by the Secretary, (B) shall be determined after taking into account the average time for (and difficulty of) complying with requests in each category (and subcategory), and (C) shall be payable in advance. (2) EXEMPTIONS, ETC.—The Secretary shall provide for such exemptions (and reduced fees) under such program as he determines to be appropriate. (3) AVERAGE FEE REQUIREMENT.—The average fee charged

under the program required by subsection (a) shall not be less than the amount determined under the following table: Category Employee plan ruling and opinion Exempt organization ruling Employee plan determination Exempt organization determination Chief counsel ruling

Average Fee $250 $350 $300 $275 $200.

(c) APPLICATION OF SECTION.—Subsection (a) shall apply with re- Effective date. spect to requests made on or after the 1st day of the second calendar month beginning after the date of the enactment of this Act and before September 30, 1990. SEC. 10512. OCCUPATIONAL TAXES RELATING TO ALCOHOL, TOBACCO, AND FIREARMS. (a) OCCUPATIONAL TAXES ON DISTILLED SPIRITS PLANTS, BONDED WINE CELLARS, BREWERIES, ETC.— (1) DISTILLED SPIRITS PLANTS, BONDED WINE CELLARS, ETC.—

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(A) IN GENERAL.—Part II of subchapter A of chapter 51 (relating to distilled spirits, wines, and beer) is amended by inserting before subpart B the following new subpart:

"Subpart A—Proprietors of Distilled Spirits Plants, Bonded Wine Cellars, Etc. "Sec. 5081. Imposition and rate of tax. "SEC. 5081. IMPOSITION AND RATE OF TAX.

"(a) GENERAL RULE.—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. "(b) REDUCED RATES FOR SMALL PROPRIETORS.—

"(1) IN GENERAL.—Subsection (a) shall be applied by substituting '$500' for '$1,000' with respect to any taxpayer 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. (2) (DoNTROLLED GROUP RULES.—All persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1). "(3) CERTAIN RULES TO APPLY.—For purposes of paragraph (1),

rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply." (B) T E C H N I C A L AMENDMENTS.—

26 USC 5081.

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