Collapse to view only § 5802. Registration of importers, manufacturers, and dealers

§ 5801. Imposition of tax
(a) General rule
On 1st engaging in business and thereafter on or before July 1 of each year, every importer, manufacturer, and dealer in firearms shall pay a special (occupational) tax for each place of business at the following rates:
(1) Importers and manufacturers: $1,000 a year or fraction thereof.
(2) Dealers: $500 a year or fraction thereof.
(b) Reduced rates of tax for small importers and manufacturers
(1) In general
(2) Controlled group rules
(3) Certain rules to apply
(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1227; amended Pub. L. 100–203, title X, § 10512(g)(1), Dec. 22, 1987, 101 Stat. 1330–449.)
§ 5802. Registration of importers, manufacturers, and dealers

On first engaging in business and thereafter on or before the first day of July of each year, each importer, manufacturer, and dealer in firearms shall register with the Secretary in each internal revenue district in which such business is to be carried on, his name, including any trade name, and the address of each location in the district where he will conduct such business. An individual required to register under this section shall include a photograph and fingerprints of the individual with the initial application. Where there is a change during the taxable year in the location of, or the trade name used in, such business, the importer, manufacturer, or dealer shall file an application with the Secretary to amend his registration. Firearms operations of an importer, manufacturer, or dealer may not be commenced at the new location or under a new trade name prior to approval by the Secretary of the application.

(Added Pub. L. 90–618, title II, § 201, Oct. 22, 1968, 82 Stat. 1227; amended Pub. L. 94–455, title XIX, § 1906(b)(13)(A), Oct. 4, 1976, 90 Stat. 1834; Pub. L. 103–322, title XI, § 110301(b), Sept. 13, 1994, 108 Stat. 2012.)