(a) General rule Every proprietor of
(1) a distilled spirits plant,
(2) a bonded wine cellar,
(3) a bonded wine warehouse, or
(4) a taxpaid wine bottling house,
shall pay a tax of $1,000 per year in respect of each such premises.
(b) Reduced rates for small proprietors
(1) In general
Subsection (a) shall be applied by substituting $500 for $1,000 with respect to any taxpayer not described in subsection (c) the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than $500,000.
(2) Controlled group rules All persons treated as 1 taxpayer under section
5061 (e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1).
(3) Certain rules to apply For purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section
448 (c)(3) shall apply.
