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.

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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

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Versions

• Introduced in Senate · — · Download 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

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Sponsors

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

Related records

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