View Information Collection Request (ICR) Package
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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1513-0112
ICR Reference No:
200806-1513-001
Status:
Historical Active
Previous ICR Reference No:
200709-1513-002
Agency/Subagency:
TREAS/TTB
Agency Tracking No:
Title:
Special (occupational) Tax Registration and Return
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Emergency
Approval Requested By:
06/20/2008
OIRA Conclusion Action:
Approved without change
Conclusion Date:
06/30/2008
Retrieve Notice of Action (NOA)
Date Received in OIRA:
06/12/2008
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
12/31/2008
6 Months From Approved
03/31/2009
Responses
35,000
0
60,467
Time Burden (Hours)
14,583
0
48,374
Cost Burden (Dollars)
0
0
0
Abstract:
On August 10, 2005, President Bush signed into law the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users, Public Law 109-59. Section 11125 of that act permanently repeals, effective July 1, 2008, the special (occupational) taxes on all taxpayers except for Tobacco Products Mfrs (TPM), Cigarette Papers and Tubes Mfrs (CPTM), and TP Export Warehouse Proprietors (TPEWP). TTB F 5630.5 is amended into TTB F 5630.5t and only for collection of taxes from the TPM, CPTM, and TPEWP; the new TTB F 5630.5a is a tax return/registration for the period on and before 7/1/08; and the new TTB F 5630.5d will be use to register Alcohol Dealers on and after 7/1/08.
Emergency Justfication:
Repeal of Special (Occupational) Tax on Alcohol Occupations On August 10, 2005, President Bush signed into law the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users, Public Law 109-59. Section 11125 of that act permanently repeals, effective July 1, 2008, the special (occupational) taxes (SOT) on: producers and marketers of alcohol beverages, manufacturers of non-beverage products, users of tax-free alcohol, and users and dealers of specially denatured spirits. Although the tax has been repealed for these occupations, recordkeeping and registration requirements remain for: producers and marketers of alcohol beverages (alcohol beverage dealers), and manufacturers of non-beverage products, Regulations will require marketers of alcohol beverages to register in the following circumstances: Before beginning business; On or before each subsequent July 1, but ONLY IF there has been a change in the existing registration information; Upon going out of business; and A transition rule will require the registration of existing businesses that have not registered on or after January 1, 2007. Distilled spirits plants, breweries, wineries, bonded wine warehouses, and taxpaid wine bottling houses that sell alcoholic products fit for beverage use will be treated as alcohol beverage dealers and therefore will be subject to the same registration requirements. However, to simplify the registration process, TTB will deem these persons to have registered as alcohol beverage dealers when they file their application for registration or brewers notice under the qualification provisions of 27 CFR parts 19, 24, and 25. Similarly, amended dealer registrations will not be required if the qualification files are kept up to date. Manufacturers of nonbeverage products will be deemed to have registered each year when they file their first claim for the year. Recordkeeping requirements will remain as they are for: alcohol beverage dealers, manufactures of nonbeverage products, users of tax-free alcohol users and dealers of specially denatured spirits, distilled spirits plants, breweries, wineries, bonded wine warehouses, and taxpaid wine bottling houses. Any past due tax liabilities that were incurred for periods before the effective date of the repeal remain and will be collected. (However, there is no liability for alcohol occupations, other than users of tax-free alcohol and users and dealers of specially denatured spirits, during the previously enacted 3-year tax suspension that runs from July 1, 2005, through June 30, 2008.) Section 11125 of Public Law 109-59 does not affect any tobacco occupations; therefore, tobacco products manufacturers, cigarette papers and tubes manufacturers, and tobacco export warehouse proprietors must continue to register and pay the special (occupational) tax every year. The registration and tax for these tobacco occupations is due before beginning business, and on or before July 1 of every year after that. We are requesting an emergency approval of TTB F 5630.5a, 5630.5d, and 5630.5t to adhere to the change in the law. These forms minimize the burden on registrants and taxpayers (as well as TTB) by requiring the submission of a minimum amount of information as compared to the current approved form TTB F 5630.5. TTB plans to issue regulation amendments to implement the repeal as soon as possible. Corresponding changes will be made throughout the TTB Website as appropriate.
Authorizing Statute(s):
None
Citations for New Statutory Requirements:
PL: Pub.L. 109 - 59 11125 Name of Law: Safe, Accountable Fexible, Efficient Transportation Equity Act: A Legacy for Users
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
5
IC Title
Form No.
Form Name
Alcohol Dealer Registration - For Use On and After July 1, 2008
TTB F 5630.5d
Alcohol Dealer Registration - For Use On and After July 1, 2008
Alcohol Special (occupational) Tax Registration and Return - For Periods Ending On or Before June 30, 2008
TTB F 5630.5a
Alcohol Special (occupational) Tax Registration and Return - For Periods Ending On or Before June 30, 2008
Alcohol Special (occupational) Tax Registration and Return For Periods Ending On or Before June 30, 2008
TTB F 5630.5a
Alcohol Special (occupational) Tax Registration and Return ? For Periods Ending On or Before June 30, 2008
Alcohol Special (occupational) Tax Registration and Return For Periods Ending On or Before June 30, 2008
TTB F 5630.5a
Alcohol Special (occupational) Tax Registration and Return ? For Periods Ending On or Before June 30, 2008
Special Tax Registration and Return
TTB F 5630.5
Special Tax Registration and Return
Special Tax Registration and Return - Tobacco
TTB F 5630.5t
Special Tax Registration and Return - Tobacco
ICR Summary of Burden
Total Approved
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
35,000
60,467
-25,467
0
0
0
Annual Time Burden (Hours)
14,583
48,374
-33,791
0
0
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
No
Burden Increase Due to:
Burden decreases because of Program Change due to Agency Discretion:
No
Burden Reduction Due to:
Short Statement:
There is a program change in Item 13 of the OMB Form 83-I due to a change in the law that resulted in a decrease in the number of respondents. We revised TTB F 5630.5 to accommodate the suspension of SOT for everyone except Tobacco Products Manufacturers and Export Warehouse Proprietors and Cigarette Papers and Tubes Manufacturers. This revision resulted in the creation of TTB F 5630.5t. We also added 2 new forms that cover the collection of SOT and registration before July 1, 2008 and the registration after July 1, 2008. We have eliminated the annual registration requirement for non SOT taxpayers, and eliminated registration form requirements for filers who (1) do not have to pay SOT and (2) have registered or filed a brewers notice under other provisions in 27 CFR parts 19, 24, and 25.
Annual Cost to Federal Government:
$205,000
Does this IC contain surveys, censuses, or employ statistical methods?
No
Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002?
No
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
Uncollected
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
Uncollected
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
Uncollected
Is this ICR related to the Pandemic Response?
Uncollected
Agency Contact:
Mary Wood 202 927-8185 mary.a.wood@ttb.treas.gov
Common Form ICR:
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
06/12/2008
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