A bill to reduce the rates of the occupational taxes on certain retail dealers in liquor and retail dealers in beer to $100 per year.

Summary

Amends the Internal Revenue Code to reduce the occupational tax for retail dealers in liquor, wine, or beer if: (1) annual gross receipts from the sale of alcohol products equal less than $750,000; and (2) at least 33 percent of the alcohol products sold are consumed on the premises of such retail dealer.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 19 September 1989

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 19 September 1989

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · undated · Official file

Documents

2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 19 September 1989

  Open at official source

Sponsors

• Rep. Baucus, Max [D-MT-1] · D · Sponsor
• · ssfi00 · Standing

Related records

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