[Congressional Record Volume 143, Number 64 (Thursday, May 15, 1997)]
[Extensions of Remarks]
[Page E936]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                THE OCCUPATIONAL TAX EQUITY ACT OF 1997

                                 ______
                                 

                       HON. GEORGE P. RADANOVICH

                             of california

                    in the house of representatives

                         Thursday, May 15, 1997

  Mr. RADANOVICH. Mr. Speaker, today, I am introducing the Occupational 
Tax Equity Act of 1997, a bill which will abolish the special 
occupational tax--an antiquated nuisance tax on producers, wholesalers, 
and retailers of beer, wine, and spirits.
  In particular, thousands of small mom and pop businesses are saddled 
with paying an additional $250 per year which is regressive and--in 
fact--a piggyback tax on top of countless Federal, State, and local 
taxes.
  We are spending more to collect less and, as we in Congress look to 
streamline the Nation's revenue collection system, we should be 
particularly horrified by the cost of enforcing special occupational 
tax payment compliance--a compliance that borders nearly 50 percent.
  This bill also includes provisions to revise the current drawback 
regulation for non-beverage alcohol producers and replace it with a 
more efficient means of collection. Here again, Mr. Speaker, the system 
of assessing and collecting these drawback taxes add complicated and 
costly steps to doing business in America.
  I urge all of my colleagues to join me in cosponsoring this bill, 
H.R. 1620, the Occupational Tax Equity Act of 1997.

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