Text: H.R.5714 — 101st Congress (1989-1990)All Information (Except Text)

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HR 5714 IH
101st CONGRESS
2d Session
 H. R. 5714
To amend the Internal Revenue Code of 1986 to impose an annual $1,000 tax
on each cigarette vending machine.
IN THE HOUSE OF REPRESENTATIVES
September 25, 1990
Mr. STARK introduced the following bill; which was referred to the Committee
on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to impose an annual $1,000 tax
on each cigarette vending machine.
  Be it enacted by the Senate and House of Representatives of the United
  States of America in Congress assembled,
SECTION 1. ANNUAL TAX ON CIGARETTE VENDING MACHINES.
  (a) IN GENERAL- Subchapter D of chapter 52 of the Internal Revenue Code
  of 1986 (relating to tobacco products) is amended by adding at the end
  thereof the following new section:
`SEC. 5732. TAX ON OPERATION OF CIGARETTE VENDING MACHINES.
  `(a) GENERAL RULE- Every person who owns any vending machine through which
  cigarettes are sold or offered for sale shall pay a tax of $1,000 per year
  with respect to each such machine.
  `(b) CERTAIN OCCUPATIONAL TAX RULES TO APPLY- Rules similar to the rules
  of subpart G of part II of subchapter A of chapter 51 shall apply for
  purposes of this section.
  `(c) PENALTY FOR FAILURE TO REGISTER- If--
  `(1) any person is required by subsection (a) to pay tax with respect to
  any vending machine, and
  `(2) such person willfully fails to pay such tax,
such person shall be fined not more than $5,000, imprisoned not more than
2 years, or both, for each machine with respect to which there is such a
failure for any year.
  `(d) ADDITIONAL TAX- The tax imposed by this section shall be in addition
  to any other tax imposed under this chapter.'
  (b) CLERICAL AMENDMENT- The table of sections for such subchapter is
  amended by adding at the end thereof the following new item:
`Sec. 5732. Tax on operation of cigarette vending machines.'
  (c) EFFECTIVE DATE- The amendments made by this section shall take effect
  on January 1, 1991.

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