TTB F 5630.5a Alcohol Special (Occupational) Tax Registration and Retu

OMB NO. 1513-0112

DEPARTMENT OF THE TREASURY
ALCOHOL AND TOBACCO TAX AND TRADE BUREAU

FOR TTB USE ONLY

ALCOHOL SPECIAL (OCCUPATIONAL) TAX
REGISTRATION AND RETURN –

FF

T

FP

I

T

For Periods Ending On or Before June 30, 2008

SECTION I – TAXPAYER IDENTIFYING INFORMATION (REGISTRATION)
(Please read instructions carefully before completing this form)

Employer Identification Number (Required) Business Telephone Number

(

)

Tax Period mm/dd/yyyy (One period per form)

to

06

30

Name (Last, First, Middle) or Corporate Name (If Corporation)

Doing Business As

Mailing Address (Street Address or P.O. Box)

City

State

Zip Code

City

State

Zip Code

ACTUAL LOCATION (If Different Than Above)

Physical Place of Business Address (Street Address)

SECTION II(a) – TAX COMPUTATION (Pay this tax for periods prior to July 1, 2008, only. See Instructions)
TAX-CLASS DESCRIPTION (REDUCED* See instructions.)
(a)

INDUSTRIAL
ALCOHOL

MONTHLY
(b)

ANNUAL
(c)

$20.83 1/3

$250

55

Dealer in specially denatured alcohol

$20.83 1/3

$250

56

User of tax-free alcohol

$20.83 1/3

$250

57

User of specially denatured alcohol

LOCATIONS
(d)

TAX DUE
(e)

CODE
(f)

SECTION II(b) – TAX COMPUTATION (Pay this tax for periods prior to July 1, 2005, only. See Instructions)
RETAIL
DEALER

Liquors (Distilled spirits, wine or beer)

$20.83 1/3

$250

11

Beer only

$20.83 1/3

$250

12

Liquors (Distilled spirits, wine or beer) - at large

$20.83 1/3

$250

15

Beer only - at large

$20.83 1/3

$250

16

WHOLESALE Distilled spirits, wine or beer
DEALER
Beer only

$41.66 2/3

$500

31

$41.66 2/3

$500

32

Regular rate

$83.33 1/3

$1,000

41

REDUCED rate*

$41.66 2/3

$500

Proprietor of alcohol fuel plant

$83.33 1/3

$1,000

Proprietor of alcohol fuel plant - REDUCED*

$41.66 2/3

$500

Proprietor of distilled spirits plant

$83.33 1/3

$1,000

Proprietor of distilled spirits plant - REDUCED*

$41.66 2/3

$500

$83.33 1/3

$1,000

$41.66 2/3

$500

Proprietor of bonded wine warehouse

$83.33 1/3

$1,000

Proprietor of bonded wine warehouse - REDUCED*

$41.66 2/3

$500

Proprietor of taxpaid wine bottling house

$83.33 1/3

$1,000

Proprietor of taxpaid wine bottling house - REDUCED*

$41.66 2/3

$500

BREWER

NONBEVERAGE DRAWBACK CLAIMANT

43*
51

$500

Proprietor of bonded wine cellar
ALCOHOL
PRODUCERS Proprietor of bonded wine cellar - REDUCED*

58
59*
81
86*
82
87*
83
88*
84
89*

Make check or money order payable to "ALCOHOL AND TOBACCO TAX AND TRADE BUREAU", write your employer
identification number on the check and send it with the return to TTB SOT TAX, 550 MAIN ST, STE 8002, CINCINNATI, OH
45202-5215. See Notice regarding check payments in Instructions.

TOTAL TAX DUE
$ 0.00

Under penalties of perjury, I declare that the statements in this return/registration are true and correct to the best of my knowledge and belief; that this
return/registration applies only to the specified business and location or, where the return/registration is for more than one location, it applies only to the
businesses at the locations specified on the attached list. Note: Violation of Title 26, United States Code 7206, with respect to a declaration under
penalties of perjury, is punishable upon conviction by a fine of not more than $100,000 ($500,000 in the case of a corporation) or imprisonment for not
more than 3 years, or both, with the costs of prosecution added thereto.

SIGNATURE
TTB F 5630.5a (11/2018)

TITLE

DATE

OMB NO. 1513-0112

SECTION III – BUSINESS REGISTRATION
OWNERSHIP INFORMATION: (Check One Box Only)
INDIVIDUAL OWNER
PARTNERSHIP

CORPORATION

LLC

OTHER (Specify)

OWNERSHIP RESPONSIBILITY: (Read instruction sheet; use a separate sheet of paper if additional space is needed.)
FULL NAME

ADDRESS

POSITION

FULL NAME

ADDRESS

POSITION

FULL NAME

ADDRESS

POSITION

FULL NAME

ADDRESS

POSITION

FULL NAME

ADDRESS

POSITION

GROSS RECEIPTS less than $500,000 (See instructions for reduced rate taxpayers on the instruction sheet)
DATE BUSINESS BEGAN (mm/dd/yyyy)

NEW BUSINESS (NOTE: Retailers and wholesalers show date alcoholic
beverage sales began. Producers, manufactures and users show date
business commenced)

EXISTING BUSINESS WITH CHANGE IN: (CHECK APPROPRATE BOX BELOW)
(a) NAME/TRADE NAME

DATE OF CHANGE (mm/dd/yyyy)

(b)

ADDRESS

DATE OF CHANGE (mm/dd/yyyy)

(c)

OWNERSHIP

DATE OF CHANGE (mm/dd/yyyy)

(d) EMPLOYER IDENTIFICATION NUMBER
(OLD:
) (NEW:

DATE OF CHANGE (mm/dd/yyyy)

-

)

(e) BUSINESS TELEPHONE NUMBER

(

)

DISCONTINUED BUSINESS

DATE BUSINESS DISCONTINUED (mm/dd/yyyy)

PAPERWORK REDUCTION ACT NOTICE
This request is in accordance with the Paperwork Reduction Act of 1995. This information is used to ensure compliance
by taxpayers with the Internal Revenue Laws of the United States. This information collection is used to determine and
collect the right amount of special (occupational) tax for periods ending on or before June 30, 2008.
The estimated average burden associated with this collection of information is 25 minutes per respondent or record keeper,
depending on individual circumstances. Comments concerning the accuracy of this burden estimate and suggestions for
reducing this burden should be addressed to the Reports Management Officer, Regulations and Rulings Division, Alcohol
and Tobacco Tax and Trade Bureau, 1310 G Street, NW., Box 12, Washington, D.C. 20005.
An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it
displays a current, valid OMB control number.

(See attached instruction sheet)

TTB F 5630.5a (11/2018)

INSTRUCTION SHEET

OMB NO. 1513-0112

ALCOHOL SPECIAL (OCCUPATIONAL) TAX REGISTRATION AND RETURN – For Periods Ending On or Before June 30, 2008
GENERAL INSTRUCTIONS
This Special Tax Registration and Return applies only to tax periods
prior to July 1, 2008. For periods after July 1, 2008, use TTB F 5630.5d,
Alcohol Dealer Registration. If you were engaged in one or more of the
alcohol activities listed on this form, you are required to file this form and
pay any special (occupational) tax (SOT) that is due before beginning
business. You may file one return to cover several locations or several
types of activity. However, you must submit a separate return for each
tax period. The SOT periods began on July 1 and end on June 30. The
due date for eac h period was July 1 (except in the case of nonbeverage
drawback claimants who were required to pay special tax before filing
claims). If you did not pay on a timely basis, interest and penalties are
incurred.
The special tax rates listed on this form became effective January 1,
1988. If you were engaged in an alcohol related activity prior to this
date and did not pay SOT, please contact the TTB National Revenue
Center for assistance. If you engaged in a taxable activity at more
than one location, attach to your return a sheet showing your name,
trade name, address and employer identification number and the
complete street addresses of all additional locations.
On October 22, 2004, H.R. 4520, the American Job Creation Act of
2004 was signed into law . As part of this act, the payment of SOT w as
suspended for certain businesses (listed under Section II(b)), for a 3year period from July 1, 2005 until June 30, 2008 . These businesses
were still required to file this registration during the suspension period.
On August 10, 2005, the President signed into law the "Safe,
Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for
Users,” Public Law 109-59. Section 11125 of that act repealed the
special (occupational) taxes on producers and marketers of alcohol
beverages, manufactures of non beverage products, users of tax-free
alcohol, and users and dealers of specially denatured spirits, effective
July 1, 2008. However, tax liability and the registration requirement for
periods before that date remain.
DEFINITIONS
A RETAIL DEAL ER (tax class codes 11, 12, 15, or 16) is anyone who
sells or offers for sale, beverage alcohol products to any person other
than a dealer. Examples of retailers are package stores, restaurants,
bars, private clubs, fraternal organizations, grocery stores or
supermarkets which sell such beverages.
A RETAIL DEALER AT LARGE is one who moves his activity from
place to place in different States, such as a circus or carnival.
A WHOLESALE DEALER (tax class codes 31 or 32) is anyone who
sells or offers for sale, beverage alcohol products to another dealer. An
IMPORTER is liable for tax as a wholesaler if he or she sells beverage
alcohol products to other dealers (wholesalers or retailers).
INSTRUCTIONS FOR REDUCED RATE TAXPAYERS
The reduced rates for certain taxpayer classes, indicated with an
asterisk (*) in Section II(b), apply onl y to those taxpayers whose t otal
gross receipts for the income tax year prior to the Special Tax p eriod
were less than $500,000 (not just receipts relating to the activity subject
to special tax). However, if you were a member of a controlled group as
defined in section 5061(e) (3) of the Internal Revenue Code, you were
not eligible for this reduced rate unless the total gross receipts for the
entire group were less than $500,000. If your business began an
activity subject to special tax for the first time, you may have qualified for
a reduced rate in your initial tax year if your gross receipts for the
business (or the entire controlled group , if a member of a controlled
group) were under $500,000 the previous year. If you were eligible for
the reduced rate, chec k the item in Section III and compute your tax
using the reduced rate in Section II.
SIGNING RETURN
This form m ust be signed by the individual owner, a partner, or, in t he
case of a corporation, an individual authorized to sign for the
corporation.

TTB F 5630.5a (11/2018)

SECTION I - TAXPAYER IDENTIFYING INFORMATION
Complete Sectio n I, Taxpayer Identifying Info rmation, as specified on
the form. Enter the tax period covered by the return in the space
provided. Your return must contain a valid Employer Identification
Number (EIN). The EIN is a unique number for business entities issued
by thr Internal Revenue Service (IRS). You must have an EIN
whether you are an individual owner, partnership, corporation, LLC, or
a government agency. If you do not have an EIN, contact the Internal
Revenue Service immediately to obt ain one. While TTB may assign a
temporary identification number (beginning with XX) to allow initial
processing of a return which lacks an EIN, do not delay submission of
your return and payment pending receipt of your EIN. If you hav e not
received a number by the time you file this return, write "number
applied for" in the space for the number. Submit your EIN by separate
correspondence after receipt from the IRS.
SECTION II - TAX COMPUTATION
To complete Section II(a) or II(b), enter th e number of locations in
Column (d ) on the appropriate line(s) and multiply by the tax rate,
Column (c). Insert the tax due in Column (e). If you began operations
(except for nonbeverage drawback operations) after the month of July ,
then you were responsible for paying a prorated amount for the
portions of the year you were in business. To compute your taxes,
multiply the monthly rate, Column (b), by the number of locations,
Column (d), and then by the number of months, treating parts of
months as whole months, from the date you commenced operations
through June 30. (For example, if you commenced operations on
March 14, you would multiply by 4.) Compute the taxes due for each
class and enter the total amount due in the block "Total Tax Due".
SECTION III - BUSINESS REGISTRATION
Please complete the ownership information in Section III. Supply the
information specified for each individual owner, partner or responsible
person. For a corporation, partnership or association, a responsible
person is anyone with the power to control the management policies or
buying or selling practices pertaining to alcohol. For a corporation,
association or similar organization, it also means any person that
owned 10 percent or more of the outstanding stock in the business.
MAILING INSTRUCTIONS
Please sign and date the return, make your check or money order
payable to Alcohol and Tobacco Tax and Trade Bureau, for the
amount in the Total Tax Due block and mail the form along with the
payment to:
SOT Tax
Alcohol and Tobacco Tax and Trade Bureau
550 Main St
Ste 8002
Cincinnati, OH 45202-5215
If you need further assistance contact TTB National Revenue Center at
1-877-882-3277. Additional information is also available on our website
at www.ttb.gov.
NOTICE TO CUSTOMERS MAKING PAYMENT BY CHEC K: If you
send us a check, it will be converted into an electronic funds transfer
(EFT). This means we will copy your check and use the account
information on it to electronically debit your account for the amount of
the check. The debit from your account will usually occur within 24
hours, and will be shown on your regular account statement. You will
not receive your original check back. We will destroy your original
check, but we will keep the copy of it. If the EFT cannot be processed
for technical reasons, you authorize us to process the copy in place of
your original check. If the EFT cannot be completed because of
insufficient funds, we may try to make the transfer up to 2 times.