A bill to amend the Internal Revenue Code of 1986 to reduce the occupational tax on small retail dealers in liquors and beer by providing that the amount of such tax shall be based on gross receipts from the sale of distilled spirits, wines, and beer.

referredUnited States· United States Congress· EN

Introduced

28 June 1988

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to change the rate of the occupational tax on retail dealers in liquors and retail dealers in beer from a flat rate to one based on gross receipts.

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Documents

1 official file

Introduced in House
summary · EN · 28 June 1988
Open at official source

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Sources

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Official source: https://www.congress.gov/bill/100th-congress/house-bill/4933
Open data entity: https://api.congress.gov/v3/bill/100/hr/4933