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INSTRUCTION

SHEET

ATF FORM 5630.5, SPECIAL TAX REGISTRATION

AND RETURN

ALCOHOL AND TOBACCO

GENERAL

INSTRUCTIONS

If you are engaged in one or more of the alcohol or tobacco activities listed

on this form, you are required to file this form and pay special occupational

tax before beginning business.

If you are engaged in NFA firearms related

activities do not file this form. You must file ATF Form 5630.7.

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

special occupational

tax period runs from July 1 through June 30 and

payment is due annually by July 1 (except inthe case of nonbeverage

drawback claimants

who must pay special tax before filing claims).

If you

do not pay on a timely basis, interest will be charged and penalties may be

incurred.

If you engage 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.

As evidence of tax payment, you will be issued a Special Tax Stamp, ATF

Form 5630.6A, for each location and/or business.

The special tax rates listed on this form became effective January 1, 1988,

If you were engaged in an alcohol or tobacco related activity prior to this

date and did not pay special occupational

tax, please contact your nearest

ATF office for assistance.

SECTION I - TAXPAYER

IDENTIFYING

INFORMATION

Complete Section I of the form, Taxpayer Identifying

Information.

Enter the

tax period covered by the return in the space provided.

An employer

identification

number may be obtained by completing

Form SS-4, Applica-

tion for Employer Identification

Number, which is available at any Internal

Revenue Service office.

If you have not received a number by the time you

file this return, write ‘number applied for” in the space for the number.

SECTION II - TAX COMPUTATION

To complete Section II1 enter the number of locations in Col, (d) on the

appropriate

line(s) and multiply by the tax rate, Col. (c). Insert the tax due

in Col. (e). If you begin operations

(except for nonbeverage

drawback

operations)

after the month of July, then you are responsible

for paying a

prorated amount for the portions of the year you are in business.

compute your taxes, multiply the monthly rate, Col. (b), by the number of

months, treating parts of months as whole months, from the date you

commenced

operations

through June 30. (For examp/e,

ifyou 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”.

INSTRUCTIONS

FOR REDUCED

RATE TAXPAYERS

The reduced rates for certain taxpayer classes, indicated with an asterisk

(*) in Section II, apply only to those taxpayers whose total gross receipts

for your most recent income tax year are less than $500,000 (not jusf

receipts relating to the activity subject to special occupation

tax).

However, if you are a member of a controlled group as defined in section

5061(e)(3) of the Internal Revenue Code, you are not eligible for this

reduced rate unless the total gross receipts for the entire group are less

than $500,000.

If your business is beginning an activity subject to special

tax for the first time, you may qualify for a reduced rate in your initial tax

year if your gross receipts for the business (or the entire control group,

ifa

member of a control group)

were under $500,000 the previous year. If you

are eligible for the reduced rate, check item 12 in Section III and compute

your tax using the reduced rate in Section Il.

SECTION Ill - BUSINESS

REGISTRATION

Please complete the ownership

information

in Section Ill. Supply the infor-

mation specified in Item 11 for each individual

owner, partner or respon-

sible 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 or tobacco.

For a corpora-

tion, association

or similar organization,

it also means any person owning

10 percent or more of the outstanding

stock in the business.

CHANGES

IN OPERATIONS

If there is a change of address or location, ATF Form 5630.5 must be

completed

and submitted within 30 days of the change (90 days for

nonbeverage

drawback claimants).

Return your Special Tax Stamp, Form

5630,6A, along with the completed

Form 5630.5 to: Bureau of ATF, P.O.

Box 145433, Cincinnati,

OH 45250-5433

and an amended Form 5630.6A

will be issued.

All taxpayers except retail dealers must also contact the

appropriate

ATF office (see below) in order to amend their license or permit

or to obtain a new one.

If special taxpayers do not register these changes within the appropriate

time frames, additional

tax and interest will be charged and penalties may

be incurred.

For a change in ownership

or control of an activity, consult the

appropriate

ATF office before beginning

the activity.

DEFINITION

A RETAlL DEALER

(tax

c lass codes 11, 12, 15, or 16) is anyone who sells

or offers for sale, alcoholic beverages 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 RETAlL 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, alcoholic beverages

to another dealer.

An IMPORTER

liable for tax as a wholesaler

if he or she sells alcoholic beverage to other

dealers (wholesalers

or retailers),

SIGNING RETURN

This form must be signed by the individual

owner, a partner, or, in the case

of a corporation,

an individual authorized

to sign for the corporation.

MAILING INSTRUCTIONS

Please sign and date the return, make check or money order payable to

BUREAU OF ALCOHOL,

TOBACCO

AND FIREARMS,

for the amount in

the Total Tax Due block, and MAIL THE FORM ALONG WITH THE

PAYMENT

TO BUREAU OF ATF, P.O. Box 371962,

Pittsburgh,

15250-7962,

IF YOU NEED FURTHER

ASSISTANCE

CONTACT

ATF TAX PROCESSING

CENTER

AT (513) 684-2979

SEE IMPORTANT TAXPAYER REMINDER ON THE BACK OF THIS PAGE

ATF F 5630.5

(4-96)

Instruction For Atf Form 5630.5 - Special Tax Registration And Return Alcohol And Tobacco

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