Application to Establish and Operate Wine Premises, and Wine Bond
Revision of a currently approved collection
No
Regular
10/02/2024
Requested
Previously Approved
36 Months From Approved
04/30/2027
5,160
5,800
3,960
5,600
6,323
7,220
The Internal Revenue Code (IRC), at 26 U.S.C. 5351 through 5357, provides for the establishment of bonded wine cellars, bonded wineries, and taxpaid wine bottling houses and, to establish such wine premises, these IRC sections require the filing of applications and bonds as required by regulations issued by the Secretary of the Treasury. Under those IRC authorities, the Alcohol and Tobacco Tax and Trade Bureau (TTB) has issued TTB F 5120.25, Application to Establish and Operate Wine Premises, to collect information that it uses to determine the qualifications under the IRC of an applicant applying to establish and operate a new wine premises. Proprietors of established wine premises also use TTB F 5120.25 to report changes to certain required information such as location and ownership. Wine premises proprietors use TTB F 5120.36, Wine Bond, to file bond coverage with TTB, unless they are exempt from the bond requirement as described in the IRC at 26 U.S.C. 5551(d). The bond may be secured through a surety company, or it may be secured with collateral (Treasury securities or notes or by cash). The required bond protects the revenue by ensuring payment of delinquent Federal wine excise tax liabilities.
In a proposed rule titled âModernization of Permit Application Requirements for Wine Premises,â TTB is proposing deregulatory amendments to its regulations to modernize and streamline the requirements for the Application to Establish and Operate Wine Premises information collection contained under this information collection request, which is approved under OMB control number 1513â0009. The proposed amendments also relax some reporting requirements associated with changes to the business of a wine premises proprietor that currently require the filing of an amended wine premises application. The proposed amendments are intended to reduce the overall respondent burden associated with the wine premises application information collection. (The Wine Bond portion of this information collection request is not affected by the proposed rule.) In addition, the proposed amendments will allow respondents additional flexibilities under the wine-related letterhead notice and wine-related recordkeeping information collections, approved under OMB control numbers 1513â0057, and 1513â0115, respectively.
As described above in Question 1, in the proposed rule described above, TTB proposes deregulatory amendments to its regulations to streamline the requirements for new and amended wine premises applications. The TTB proposals also relax certain reporting requirements associated with changes to the business or operations of a wine premises proprietor that currently require the filing of an amended wine premises application. The proposed amendments are intended to reduce the overall respondent burden associated with the wine premises application information collection. As a result of the proposed program changes described above, TTB believes that the respondent burden associated with the Application to Establish and Operate Wine Premises information collection will be reduced as follows: (1) While the estimated number of annual responses-per-respondent will remain at one each, the estimated number of annual respondents and responses to that information collection will decrease from 4,640 to 4,000; (2) the estimated per-response burden will decrease from 1 hour (60 minutes) to 0.75 hour (45 minutes); and (3) the estimated total annual burden hours will decrease from 4,640 hours to 3,000, an overall decrease of 1,640 hours.
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Form TTB F 5120.25 Application to Establish and Operate Wine Premises
1513-0009 Supporting Statement (Wine Permit Mod 09-2024).docx
Permits Online Customer User Guide (TTB P 5020.06; 05-2015).pdf
Application to Establish and Operate Wine Premises