For Immediate Release  
           Contact: Gail H. Davis

           Retailers and Wholesalers
           May Contact: Shirley C. Osborne, Julie
           Cox Orlow, or Joan Kravchak
           (202 927-8220)
                                                         FY-98-5  
                                                         Date: April 3, 1998 



                          JULY 1 DEADLINE FOR BEVERAGE ALCOHOL
                                SPECIAL OCCUPATIONAL TAXES

           WASHINGTON--The Bureau of Alcohol, Tobacco and Firearms (ATF) reminds retailers and
           wholesalers of beverage alcohol of the due date for special occupational tax payments.

           Special taxes are due July 1 each year from retailers and wholesalers of liquor, wine and beer
           products (including 3.2 beer, wine coolers, beer coolers, and mixed drinks). The tax applies to all
           types of sales such as: retail, wholesale, package sales, by-the-drink sales, on site consumption and
           off site consumption sales. Among the businesses which may be subject to tax as retailers are bars,
           restaurants, grocery stores, convenience stores, snack bars, caterers, florists, limousine services,
           bowling alleys, golf courses, pool halls, bingo halls, and other businesses that sell or serve these
           products for a fee.

           Businesses are subject to this tax even if there is no direct fee for beverage alcohol, such as when
           drinks are provided only to customers who pay a general fee for other services. This situation often
           applies to limousine services, florists, airport lounges, clubs, and similar types of businesses.

           Annually, retailers must pay $250, and wholesalers must pay $500 for each place of business. ATF
           reminds taxpayers that it is in the taxpayer’s interest to pay the taxes on time. Interest and penalties
           are added to delinquent payments.

           Renewal registration and return forms will be in the mail beginning in May. If a business liable for the
           tax does not receive the forms by mid-June, call the nearest ATF Regulatory Enforcement office.
           Taxpayers should complete the forms and mail them, along with a check or money order, by July 1
           to the ATF address listed on the instruction sheet accompanying the forms.

           For further information, visit ATF’s Web site at www.atf.treas.gov.

           The Special Tax Registration and Return (ATF F 5630.5) may be obtained from the ATF Web site
           or by calling the ATF Tax Processing Center at 1-800-937-8864.

           NOTE TO EDITORS: Further printing of this information in organizational magazines, periodicals,
           and newsletters is authorized within this news release.

                                              -end-