27 C.F.R. § 24.53 Special (occupational) tax returns.
Title 27 - Alcohol, Tobacco Products and Firearms
(a) General. Special (occupational) tax is paid by filing TTB F 5630.5, Special Tax Registration and Return, with payment of tax, in accordance with the instructions on the form. During the suspension period described in §24.50(c), an annual return is required even though no tax is due. (b) Preparation of TTB F 5630.5. Unless correctly preprinted on a renewal form, all of the information called for on F 5630.5 shall be provided, including: (1) The true name of the taxpayer. (2) The trade name(s) (if any) of the business(es) subject to special (occupational) tax. (3) The employer identification number (see §24.45). (4) The exact location of the place of business, by name and number of building or street, or if these do not exist, by some description in addition to the post office address. In the case of one return for two or more locations, the address to be shown will be the taxpayer's principal place of business (or principal office, in case of a corporate taxpayer). (5) The class(es) of special (occupational) tax to which the taxpayer is subject or to which the return relates during the suspension period described in §24.50(c). (6) Ownership and control information: that is, the name, position, and residence address of every owner of the business and of every person having power to control its management and policies with respect to the activity subject to special (occupational) tax. “Owner of the business” includes every partner, if the taxpayer is a partnership, and every person owning 10% or more of its stock, if the taxpayer is a corporation. However, the ownership and control information required by this paragraph need not be stated if the same information has been previously provided to TTB in connection with a permit application, and if the information previously provided is still current. (c) Multiple locations and/or classes of tax. A taxpayer subject to special (occupational) tax (or required to register during the suspension period described in §24.50(c))for the same period at more than one location or for more than one class of tax shall: (1) File one special (occupational) tax return, TTB F 5630.5, with payment of applicable tax, to cover all such locations and classes of tax; and (2) Unless correctly printed on a renewal form, prepare, in duplicate, a list identified with the taxpayer's name, address (as shown on TTB F 5630.5), employer identification number, and period covered by the return. The list will show, by States, the name, address, and tax class of each location for which special (occupational) tax is being paid or for which registration is being made during the suspension period described in §24.50(c). The original of the list will be filed with TTB in accordance with instructions on the return, and the copy will be retained at the taxpayer's principal place of business (or principal office, in case of a corporate taxpayer) for the period specified in §24.300(d). (d) Signing of TTB F 5630.5—(1) Ordinary returns. The return of an individual proprietor shall be signed by the individual. The return of a partnership shall be signed by a general partner. The return of a corporation shall be signed by any corporate officer. In each case, the person signing the return shall designate his or her capacity as “individual owner,” “member of firm,” or, in the case of a corporation, the title of the officer. (2) Fiduciaries. Receivers, trustees, assignees, executors, administrators, and other legal representatives who continue the business of a bankrupt, insolvent, deceased person, etc., shall indicate the fiduciary capacity in which they act. (3) Agent or attorney-in-fact. If a return is signed by an agent or attorney-in-fact, the signature shall be preceded by the name of the principal and followed by the title of the agent or attorney-in-fact. A return signed by a person as agent will not be accepted unless there is filed, with the TTB office where the return is required to be filed, a power of attorney authorizing the agent to perform the act. (4) Perjury statement. TTB F 5630.5 will contain or be verified by a written declaration that the return has been executed under the penalties of perjury. (26 U.S.C. 5142, 6061, 6065, 6151, 7011) [T.D. ATF–299, 55 FR 24989, June 19, 1990, as amended by T.D. TTB–36, 70 FR 62244, Oct. 31, 2005]
Title 27: Alcohol, Tobacco and Firearms
PART 24—WINE
Subpart C—Administrative and Miscellaneous Provisions
Special (Occupational) Taxes
§ 24.53 Special (occupational) tax returns.
