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:
201505-1513-002
Status:
Historical Active
Previous ICR Reference No:
201203-1513-004
Agency/Subagency:
TREAS/TTB
Agency Tracking No:
IC-51 (2 of 4)
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:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
11/03/2015
Retrieve Notice of Action (NOA)
Date Received in OIRA:
05/28/2015
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
11/30/2018
36 Months From Approved
11/30/2015
Responses
8,350
0
35,000
Time Burden (Hours)
3,478
0
14,583
Cost Burden (Dollars)
0
0
0
Abstract:
Chapter 52 of the Internal Revenue Code (26 U.S.C.) requires tobacco products manufacturers, cigarette papers and tubes manufacturers, and tobacco product export warehouse proprietors to register for and pay special (occupational) tax (SOT). TTB F 5630.5t is used for registration and tax payment for such businesses. With regard to alcohol, in 2005, section 11125 of Public Law 109–59 permanently repealed, effective July 1, 2008, the SOT on all alcohol dealers required by Chapter 51 of the Internal Revenue Code (26 U.S.C.). However, the registration requirement for such entities remains in force. TTB F 5630.5a is a tax return/registration for persons already in business who failed to register or pay SOT on or before June 30, 2008, and TTB F 5630.5d is used to register alcohol dealers on and after July 1, 2008.
Authorizing Statute(s):
PL:
Pub.L. 109 - 59 11125
Name of Law: Safe, Accountable, Flexible, Efficient Transportation Equity Act
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
80 FR 13072
03/12/2015
30-day Notice:
Federal Register Citation:
Citation Date:
80 FR 30324
05/27/2015
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 - 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
8,350
35,000
0
-12,000
-14,650
0
Annual Time Burden (Hours)
3,478
14,583
0
-5,000
-6,105
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:
Yes
Burden Reduction Due to:
Miscellaneous Actions
Short Statement:
The burden for this collection has decreased due to several factors: 1) TTB F 5630.5a is completed by persons who are already in business, but have failed to register or pay the special (occupational) tax (SOT) on or prior to June 30, 2008. The number of respondents has decreased because most are in compliance. A reduction of 13,950 respondents and 5,813 burden hour is attributed to this adjustment. 2) TTB F 5630.5d is completed by new wholesale and retail liquor dealers and by existing wholesale and retail liquor dealers required to register changes in business operations. However, businesses that file a registration or brewer's notice under the qualification provisions of 27 CFR Parts 19, 24, or 25 of the TTB regulations do not have to file TTB F 5630.5d since their registration or notice filed under those provisions fulfills the SOT registration requirement. A reduction of 12,000 respondents and 5,000 burden hours is attributed to this program change. 3) TTB F 5630.5t is completed by tobacco industry respondents and the number of such respondents engaged in business has decreased. A reduction of 700 respondents and 292 burden hours is due to an adjustment. A total of 3,478 burden hours is requested.
Annual Cost to Federal Government:
$175,000
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]?
No
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
Uncollected
Agency Contact:
Benjamin Birkhill 202 453-2268 benjamin.birkhill@ttb.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:
05/28/2015
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