Page:United States Statutes at Large Volume 101 Part 2.djvu/1243

 PUBLIC LAW 100-203—DEC. 22, 1987

101 STAT. 1330-449

"(b) CERTAIN OCCUPATIONAL TAX RULES TO APPLY.—Rules similar

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to the rules of subpart G of part II of subchapter A shall apply for purposes of this section." (2) CLERICAL AMENDMENT.—The table of sections for such subchapter is amended by adding at the end thereof the following new item: "Sec. 5276. Occupational tax."

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(f) TOBACCO.—

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(1) IN GENERAL.—Chapter 52 (relating to cigars, cigarettes, smokeless tobacco and cigarette papers and tubes) is amended by redesignating subchapters D, E, and F as subchapters E, F, and G, respectively, and by inserting after subchapter C the following new subchapter: "Subchapter D—Occupational Tax "Sec. 5731. Imposition and rate of tax.

"SEC. 5731. IMPOSITION AND RATE OF TAX.

26 USC 5731.

"(a) GENERAL RULE.—Every person engaged in business as— "(1) a manufacturer of tobacco products, "(2) a manufacturer of cigarette papers and tubes, or "(3) an export warehouse proprietor, shall pay a tax of $1,000 per year in respect of each premises at which such business is carried on. "(b) REDUCED RATES FOR SMALL PROPRIETORS.—

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"(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) CONTROLLED 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),

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rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply. "(c) CERTAIN OCCUPATIONAL TAX RULES TO APPLY.—Rules similar

to the rules of subpart G of part II of subchapter A of chapter 51 shall apply for purposes of this section. "(d) PENALTY FOR FAILURE TO REGISTER.—Any person engaged in a business referred to in subsection (a) who willfully fails to pay the tax imposed by subsection (a) shall be fined not more than $5,000, or imprisoned not more than 2 years, or both, for each such offense." (2) CLERICAL AMENDMENT.—"The table of subchapters for chapter 52 is amended by redesignating the items relating to subchapters D, E, and F as items relating to subchapters E, F, and G, respectively, and by inserting after the item relating to subchapter C the following new item: "SUBCHAPTER D. Occupational tax."

(g) FIREARMS.—

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(1) IN GENERAL.—Section 5801 (relating to occupational taxes) is amended to read as follows:

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