Beer Industry

Changes after Original Qualification – Brewery

Changes with respect to the information shown on the previously submitted brewer's notice or applicable bond must be filed with the Alcohol and Tobacco Tax and Trade Bureau's (TTB) National Revenue Center in Cincinnati, Ohio.

Type of Change:

 

CHANGE OF ADDRESS (No Change of Location)
File form TTB F 5130.10, Brewer's Notice, in duplicate.

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ADDITION OF TRADE NAME
Form TTB F 5130.10, Brewer's Notice, and proof of trade name registration (if required by the state or county) must be filed in duplicate. If the state or county does not require trade name registration, a signed and dated statement of this fact must be submitted with the Brewer's Notice.

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ALTERNATION OF PREMISES
A brewer operating a contiguous bonded winery, taxpaid wine bottling house, or distilled spirits plant may alternate the use of each premise by extension or curtailment.

For an alternation as a winery or taxpaid wine bottling house, form TTB F 5130.10, Brewer's Notice, must be filed to cover the curtailment and extension of premises to be alternated. Form TTB F 5000.18, Change of Bond (Consent of Surety), must also be filed, along with a new diagram. A letterhead notice requesting a variance from the requirement to submit notification of each alternation should be filed, along with a variance request to allow the brewery premises to be used for other purposes.

If the brewery is alternating with a distilled spirits plant, all of the above must be filed, along with a written request asking permission to alternate the brewery premises with a distilled spirit plant.

Application paperwork for original qualification as a bonded winery, taxpaid wine bottling house, or distilled spirits plant must also be filed in duplicate.

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CHANGE OF BOND AMOUNT
A superseding Brewer's Bond, Form TTB F 5130.22 or Brewer's Collateral Bond,
TTB F 5130.25, must be filed in duplicate with original signatures if the amount of the bond will change.

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BOND RENEWAL
Each Brewer's Bond, TTB F 5130.22, or Brewer's Collateral Bond, form TTB F 5130.25, expires every four years. In order to continue operations without interruption, one of the following must be filed in duplicate with original signatures and approved prior to the expiration date of the current bond or continuation certificate:

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CHANGE OF CONSTRUCTION
Brewer's Notice, TTB F 5130.10, must be filed in duplicate showing the changes, and with all necessary attachments showing the alterations.

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CONTRACT BREWING
An Amended Brewer's Notice, TTB F 5130.10, must be filed to add a trade name used by another brewery or wholesaler. The Trade name must be registered with the state or county, if either requires registration. A letterhead notice from the customer/wholesaler giving authorization to brew their product and use their trade name must be filed.

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CHANGE IN CONTROL
A change in actual or legal control occurs when there are changes in stock ownership, LLC membership ownership, or possibly major changes in the corporate officers or directors of a corporation. In such situations, the legal business entity which operated the business in the past continues to operate the subject business. In other words, the same legal entity remains in existence which continues to operate the business in question.

Federal regulations require an amended Brewer's Notice, TTB F 5130.10, to be submitted within 30 days of the change. The notice should be filed showing the next sequential serial number, and describe the change of either stock or interest ownership, or any major changes in the officers or directors which could result in a change in the actual control of the corporation.

If a new LLC member or stockholder holds 10 percent or more stock or interest, and is not already on record, a Personnel Questionnaire, TTB F 5000.9, must be filed.

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DELETION OF TRADE NAME
TTB F 5130.10, Brewer's Notice showing the trade name to be deleted must be filed in duplicate.

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DISCONTINUANCE
A Brewer's Notice, TTB F 5130.10, must be submitted in duplicate and signed by an authorized individual. The form should show Discontinuance of Business as the reason filed.

A final TTB F 5130.9, Brewery Report of Operations, or TTB F 5130.26, Quarterly Brewer's Report of Operations, must be filed showing all beer on hand as paid or transferred to new owner before termination. The Report must be marked "FINAL REPORT" and have 0.0 "on hand" amount end-of-period.

A final TTB F 5000.24, Excise Tax Return, covering the last period of liability marked "FINAL RETURN". The period should cover up to the last day of business as a brewery (including all removals).

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CHANGE IN ENTITY NAME
Brewer's Notice, TTB F 5130.10, must be filed in duplicate. The Amended Articles of Incorporation or Articles of Organization must be filed showing the change.

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EXTENSION OR CURTAILMENT OF PREMISES
Brewer's Notice, TTB F 5130.10, Environmental Information, TTB F 5000.29, and Water Quality Considerations, TTB F 5000.30, must be submitted in duplicate.

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CHANGE OF LOCATION
Brewer's Notice, TTB F 5130.10, must be filed in duplicate. A Brewery may not begin operations at new location until approved. Attached to the notice must be a new diagram, security statement, and legal description.

LEASE AGREEMENT OR PROOF OF PROPERTY OWNERSHIP- If you are leasing the property/premises where you will be conducting your operations, you must submit a copy of your lease agreement. This agreement must show that the property owner knows the intended use of the proposed operations at that location and gives consent for the building/land to be leased for this purpose.  Such an agreement is necessary even if the owners or officers of the company own the property and are “leasing” to the company.   If you own the property/premises, provide proof of ownership.

A superseding bond on form TTB F 5130.22 or form TTB F 5130.25, or a Change of Bond (Consent of Surety), TTB F 5000.18, must be submitted, in duplicate, showing the new address.

Environmental Information, TTB F 5000.29, and Water Quality Considerations, TTB F 5000.30, must be submitted.

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CHANGE OF OFFICERS/DIRECTORS/STOCKHOLDERS
When there is a change in the officers, directors, or stockholders of 10 percent or more, the brewer will submit, within 30 days of the change, an amended Brewer's Notice on TTB F 5130.10 in duplicate.

If new personnel are being added, a TTB F 5000.9, Personnel Questionnaire, must be submitted for each person.

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CHANGE IN PROPRIETORSHIP
A change in proprietorship occurs when there is a change in the entity which owns and operates the business. It is synonymous with change in ownership, or it may be due to a change of entity type (for example a change from sole proprietor to LLC; from a partnership to a corporation, etc.). Either way, the entity which owned the business no longer operates or owns the operations at that location.

The Internal Revenue Code (IRC) provides that no individual, firm, partnership, corporation, or association, shall commence or continue the business of a brewer until all bonds required have been approved.

In addition, the IRC and corresponding regulations require the successor brewer to qualify in the same manner as the proprietor of a new brewery, before commencing or continuing business. To ensure continuity of operations, all conditions and/or requirements of Federal laws and regulations must be met; therefore, it is imperative that a brewer's notice, bond, and other qualifying documents be filed well in advance of the proposed effective date of the change.

If a change in proprietorship occurs prior to the filing and approval of the new application, all regulated operations must cease until approval is granted in writing by TTB. Failure to do so may initiate an adverse action and significant tax consequences.

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Page last reviewed/updated: 02/20/2015

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