To amend the Internal Revenue Code of 1986 to reduce to $100 the rates of the occupational taxes on certain retail dealers in liquor and retail dealers in beer.

[AI summary unavailable — showing source text] Amends the Internal Revenue Code to reduce the occupational tax for retail dealers in liquor, wine, or beer if: (1) annual gross receipts from the sale of alcohol products equal less than $750,000; and (2) at least 33 percent of the alcohol products sold are consumed on the premises of such retail dealer.…