ATF

Sample Block


Bureau of Alcohol, Tobacco, Firearms and Explosives


ATF News
For Immediate Release:
FY
2000-9
Contact: Brad Earman

Retailers & Wholesalers May Contact:
Shirley
C. Osborne or Norbert P. Hymel,
(202)
927-8200
April
10, 2000



JULY 1, 2000 IS DEADLINE FOR PAYING ANNUAL

BEVERAGE ALCOHOL FEDERAL SPECIAL TAXES

Washington
-- The Bureau of Alcohol, Tobacco and Firearms (ATF) reminds retailers
and wholesalers of beverage alcohol of the due date that they must file
a registration and return and pay their Federal special tax for Tax Year
2001.

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 must pay
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.

Businesses must pay
this tax 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
Field Division 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.

ATTENTION PUBLICATION
EDITORS
: You are authorized within this news release to further
print this information in organizational magazines, periodicals, and newsletters,
without additional approval from ATF.

For other information,
contact the ATF office of Liaison and Public Information at (202) 927-8500
or visit the ATF web site at www.atf.treas.gov.

-end-