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.

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.