§ 25.111a - Special tax rates.

(a) Prior rates. The special (occupational) tax imposed on brewers prior to January 1, 1988, was $110 a year, except that the special tax for any brewer of less than 500 barrels a year was $55 a year.

(b) Rate effective January 1, 1988. The special tax rate imposed on brewers (other than small brewers as defined in § 25.111b) is $1000 a year, except that the tax rate is zero during the suspension period described in § 25.111(c).