CBA WEBINAR SERIES HOW TO: NAVIGATING THE TTB PROCESS …

Copyright ©2015 The Craft Beer Attorney, APC

CBA WEBINAR SERIES –HOW TO: NAVIGATING THE

TTB PROCESS FOR BREWERIES

TANYA CORRIVEAU

THE CRAFT BEER ATTORNEY

1


TOPICS COVERED:

• WHEN CAN I START THE APPLICATION PROCESS?

• COMPLETING THE OWNER OFFICER APPLICATION

• COMPLETING THE BREWERY APPLICATION

• EXPECTED PROCESSING TIMES AND FAQ

2


WHEN CAN I START THE TTB APPLICATION PROCESS?

• DO YOU HAVE A LOCATION?

• DO YOU HAVE EQUIPMENT?

• IS YOUR ENTITY FORMED?

• DO YOU HAVE A TAX ID?

• CAN YOU PROVE SOURCE OF FUNDS?

• IS CONSTRUCTION COMPLETE?

• DO YOU HAVE A DIAGRAM OF WHAT CURRENTLY EXISTS?

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TTB PERMITS ONLINE

• FIRST STEPS FIRST

• CREATE YOUR PERMITS ONLINE ACCOUNT

• HTTPS://WWW.TTBONLINE.GOV/PERMITSONLINE/

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https://www.ttbonline.gov/permitsonline/


TTB PERMITS ONLINE

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CREATING A NEW ACCOUNT

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CREATING A NEW ACCOUNT

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CONTACT INFORMATION

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COMPLETED OOI

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STARTING YOUR APPLICATION

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NEW APPLICATION: OWNER OFFICER INFORMATION

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OWNER OFFICER APPLICATION REQUIREMENTS

• IDENTIFY EACH PERSON'S OR COMPANY'S NAME (INCLUDING OTHER

BUSINESSES) WHO: - IS A DIRECTOR, AN OFFICER, A PARTNER, OR THE

SOLE PROPRIETOR. - OWNS MORE THAN 10 PERCENT OF THE

OUTSTANDING STOCK OF THE APPLICANT.

• FORM F50009 – PERSONAL QUESTIONNAIRE

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https://www.ttb.gov/forms/f513010.pdf


MAIN INFORMATION REQUIRED FOR THE OOI APPLICATION

• PERSON’S LEGAL NAME (MAIDEN), NAMES USUALLY USED (ALIASES)

• SOCIAL SECURITY, GENDER, DOB, PLACE OF BIRTH

• ARE YOU A US CITIZEN?

• HAVE YOU LIVED OUTSIDE THE US IN THE PAST 10 YEARS?

• HAVE YOU EVER BEEN ARRESTED FOR VIOLATION OF TTB? IN GENERAL?

• HAVE YOU EVER BEEN CONVICTED OF A FELONY OR MISDEMEANOR?

• HAVE YOU EVER BEEN DENIED AN APPLICATION RELATED TO ALCOHOL,

TOBACCO, FIREARMS?

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MAIN INFORMATION REQUIRED FOR THE OOI APPLICATION (CONT’D)

• RESIDENCE INFORMATION – PAST FIVE YEARS IF YOU’VE NEVER LEFT THE

US – PAST 10 IF YOU HAVE

• EMPLOYMENT INFORMATION

• BANK REFERENCE – MINIMUM OF ONE

• CHARACTER REFERENCE – MINIMUM OF FOUR

• REFERENCES PROVIDED SHOULD BE ABLE TO SPEAK TO YOUR CHARACTER

AND BUSINESS RESPONSIBILITY.

• DO NOT INCLUDE ANY RELATIVES OR EMPLOYERS LISTED IN OTHER AREAS

OF THIS APPLICATION.

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ORIGINAL BREWERY APPLICATION

• APPLICATION CONTACT

• BUSINESS HEADQUARTERS

• PREMISE ADDRESS

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OFFICER/OWNER INFORMATION

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OFFICER/OWNERSHIP INFORMATION ON THE BREWERY APPLICATION

• HOW WAS THE INFORMATION SUBMITTED?

• ELECTRONICALLY – COPY AND PASTE YOUR OOI NUMBER

• NOT APPLICABLE – COMPANY

• ON FILE – PREVIOUSLY FILED VIA PAPER

• REQUIRED:

• DESCRIPTION OF DUTIES OR RELATION TO THE PROPOSED BUSINESS

• PERCENT VOTING-STOCK INTEREST

• INVESTMENT AMOUNT

• FINANCIAL INSTITUTION

• SOURCE OF FUNDS (SOF)

• HOW ARE THE SOF SUBMITTED

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SIGNING AUTHORITY

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SIGNING AUTHORITY

• HOW WAS THE SIGNING AUTHORITY GRANTED?

• NAME OR TITLE?

• WHAT IS THE SOURCE OF THE AUTHORITY?

• ARTICLES/ORGANIZATIONAL DOCUMENTS

• BOARD MEETING

• SIGNING AUTHORITY FOR CORPORATE OFFICIALS

• SOLE OWNER

• WHAT IS THE TITLE OF THE PERSON AUTHORIZED?

• WHAT IS THE EFFECTIVE DATE?

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TTB SIGNING AUTHORITY FORM

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OTHER AREAS

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ALTERNATING PROPRIETORSHIP

• “AN ‘ALTERNATING PROPRIETORSHIP’ IS A TERM USED TO DESCRIBE AN

ARRANGEMENT IN WHICH TWO OR MORE PEOPLE TAKE TURNS

USING THE PHYSICAL PREMISES OF A BREWERY.” PER TTB - MORE

INFO HERE

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https://www.ttb.gov/beer/alternating_prop.shtml


OTHER AREAS

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BREWERS BOND

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BREWERS BOND

• WHAT TYPE OF BOND IS IT?

• EFFECTIVE DATE

• TYPE AND AMOUNT OF BOND

• CASH - $1,000 FOR BREWERIES THAT HAVE EXCISE TAX LIABILITY BELOW

$50,000 FOR THE CURRENT AND PREVIOUS YEAR

• SURETY – FOR $1,000 USUALLY AROUND $100-$250/YEAR

• FORM F513022 – SURETY

• FORM F513025 - CASH

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SURETY BOND

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CASH BOND

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IMPORTANT INFORMATION ABOUT BREWERS BONDS

• BREWERS BONDS EXPIRE AFTER FOUR YEARS. A BREWER’S BOND CONTINUATION CERTIFICATE,

WHETHER FOR A SURETY BREWER’S BOND OR A COLLATERAL BREWER’S BOND, MUST BE FILED AND

ACCEPTED BY TTB.

• TAX DUE DATES AND BONDS. SECTION 332 OF THE PATH ACT CHANGES THE EXCISE TAX DUE

DATES AND ELIMINATES BOND REQUIREMENTS FOR CERTAIN ELIGIBLE TAXPAYERS.

• BEGINNING WITH THE CALENDAR QUARTER THAT STARTS ON JANUARY 1, 2017, ELIGIBLE TAXPAYERS

WHO REASONABLY EXPECT TO BE LIABLE FOR NOT MORE THAN $1,000 IN TAXES IMPOSED WITH

RESPECT TO DISTILLED SPIRITS, WINES, AND BEER FOR THE CALENDAR YEAR (AND WHO WERE LIABLE

FOR NOT MORE THAN $1,000 IN SUCH TAXES IN THE PRECEDING CALENDAR YEAR) CAN PAY THOSE

TAXES ANNUALLY, RATHER THAN QUARTERLY.

• BEGINNING WITH THE CALENDAR QUARTER THAT STARTS ON JANUARY 1, 2017, THOSE TAXPAYERS

WHO ARE ELIGIBLE FOR ANNUAL FILING UNDER THE CONDITIONS SET FORTH ABOVE, AS WELL AS

THOSE TAXPAYERS WHO ARE ELIGIBLE FOR QUARTERLY FILING UNDER CURRENT LAW, ARE EXEMPT

FROM THE REQUIREMENT TO FILE A BOND COVERING OPERATIONS OR WITHDRAWALS OF DISTILLED

SPIRITS OR WINES FOR NON-INDUSTRIAL USE, OR BEER

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http://www.ttb.gov/forms/f513023.pdf

http://www.ttb.gov/forms/f513027.pdf


BREWERY OPERATION

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DIFFERENT BREWERY CLASSIFICATIONS

• BREWERY/MICROBREWERY – MANUFACTURING AND CAN INCLUDE A

TASTING ROOM

• BREWPUB (TANKS) / BREW PUB (BOTTLES/KEGS) – A BREWPUB

PRODUCES BEER FOR SALE AND OPERATES A

TAVERN/PUB/RESTAURANT ON THE BREWERY PREMISES

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BREWERY OPERATION INFO

• DO YOU OWN THE LAND OR BUILDING COMPRISING THE BREWERY

• DO YOU OWN THE EQUIPMENT THAT WILL BE USED IN THE

OPERATION

• ENTER THE START TIME – MOST LEAVE THE DEFAULT AS 12AM

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BREWPUB STATEMENTS

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CAPACITY – BARRELS OR KEGS


BREWERY INFORMATION

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BREWERY INFORMATION

• ARE YOU A MEMBER OF A CONTROLLED GROUP? – A GROUP OF

BREWERIES THAT SHARE OWNERSHIP

• WHAT IS YOUR ESTIMATED PRODUCTION IN BARRELS PER YEAR?

• MORE THAN 2,000,000

• BETWEEN 60,000 AND 2,000,000

• LESS THAN 60,000

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BREWERY INFORMATION

• BREWERY DESCRIPTIONS – CONTACT YOUR LEASEE, PROPERTY OWNER, OR COUNTY ASSESSOR TO

GET A COPY OF THE DEED FOR THE LEGAL DESCRIPTION OF THE LAND

• SAMPLE:

• THE BREWERY LOCATION WILL BE AT 550 MAIN STREET, CINCINNATI, OH IN HAMILTON COUNTY.

THE BREWERY IS A STANDALONE BUILDING OWNED BY ABC LLC. THE OFFICIAL ASSESSORS PARCEL

INFORMATION IS: LOT 1, LESS THE WEST 59 FEET, AND ALL OF LOT 2 IN BLOCK 500 OF FEDERAL

PARK REPLAT OF BLOCKS 45, 55, 155, 159, 160, 162 AND 163." PARCEL NUMBER: 275830-1610.

THE SPACE CONSISTS OF A WAREHOUSE OF APPROXIMATELY 5,775 SQUARE FEET OF INDUSTRIAL

FLOOR SPACE. WE WILL LEASE 3,910 SQUARE FEET OF THE BUILDING WHICH IS LOCATED IN THE

NORTHWEST SECTION OF THE BUILDING AND WILL BE SEPARATED FROM THE REST OF THE BUILDING

BY A FLOOR TO CEILING WALL. THE BUILDING IS ZONED AS "INDUSTRIAL GENERAL."

36


BREWERY INFORMATION

• BREWERY PREMISES DESCRIPTION – SIZE, CONSTRUCTION, USE AND LOCATION OF DOORS AND WINDOWS

• SAMPLE:

• PLEASE REFER TO THE DIAGRAM AND NOTES SUBMITTED WITH THE APPLICATION. THE LEASED SPACE IS APPROXIMATELY 3,910 SQUARE FEET

OF WHICH 2,000 SQUARE FEET IS THE BREWERY AND 1,910 IS THE TASTING ROOM. THE BREWERY AND TASTING ROOM ARE SEPARATED

BY A FIREWALL WHICH IS FLOOR TO CEILING. THE MAIN POINT OF ENTRY/EXIT TO THE BREWERY IS A DOOR ON THE WEST WALL OF THE

LOCATION WHICH OPENS ONTO FIFTH STREET. NEXT TO THE MAIN ENTRY DOOR ON THE WEST WALL OF THE LOCATION IS A ROLL UP

DOOR, AND THERE IS ALSO ANOTHER ROLL UP DOOR AND MAN DOOR ON THE EAST WALL OF THE BUILDING WHICH OPEN TO THE ALLEY.

ONLY THE WEST WALL OF THE PROPERTY HAS WINDOWS, WHICH ARE ALL OVER 6 FEET FROM THE GROUND AND DO NOT OPEN AND ARE

NOT A POINT OF EGRESS. THERE IS NO LOADING DOCK BUT THE ROLL UP DOORS ON THE EAST AND WEST WALLS WILL ALLOW FOR EASY

DELIVERY FOR THE BREWERY. THE BREWERY SPACE WILL BE LOCATED EAST OF THE FIRE WALL AND WILL HOUSE THE BREWING EQUIPMENT:

THE MASH TUN AND BOIL KETTLE WILL BE LOCATED ON THE SOUTH EAST CORNER OF THE BUILDING. FIVE - 5 BARREL FERMENTERS WILL BE

LOCATED FURTHER ALONG THE SOUTH WALL, SEPARATED FROM THE PUBLIC TASTING ROOM BY THE FIRE WALL. KEGGING OPERATIONS

WILL TAKE PLACE JUST NORTH OF THE FERMENTERS. KEGS CONTAINING UN-TAXPAID BEER WILL BE STORED IN THE COLD ROOM WHICH IS

NORTH OF THE KEGGING AREA. TAX WILL BE DETERMINED WHEN WE REMOVE THE BEER IN KEGS FROM THE COLD ROOM AND TAKE THEM

OVER TO THE TASTING ROOM OR WHEN WE REMOVE THE BEER FROM THE BREWERY FOR OUTSIDE SALES. EMPTY KEG STORAGE AND

GRAIN STORAGE WILL BE ON THE WEST WALL NORTH OF THE ROLL UP DOORS. THE PUBLIC TASTING ROOM WILL BE EAST OF THE

FIREWALL, THUS PROVIDING FULL SEPARATION FROM THE BREWERY. ONLY BREWERY STAFF WILL BE ALLOWED INTO THE BREWING AREA

EAST OF THE FIREWALL.

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BREWERY INFORMATIONFOR BREW PUBS

• PART A OF THE BREWERY PREMISE DESCRIPTION

• IDENTIFY THE AREA OF THE BREWERY USED AS A TAVERN

• PART B

• IDENTIFY THE AREAS OF THE BREWERY THAT ARE ACCESSIBLE TO THE PUBLIC AND

THOSE THAT ARE NOT

• PART C

• DESCRIBE SECURITY MEASURES THAT WILL PREVENT PUBLIC ACCESS TO THE BREWING

AREA

• PART D

• DESCRIBE IN DETAIL THE METHOD TO BE USED FOR MEASURING BEER FOR THE PURPOSE

OF TAX DETERMINATION.

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TAX DETERMINATION

• TITLE 27 SEC. 25.25

• TAX DETERMINATION SHALL CONSIST OF THE MEASUREMENT OF THE BEER AND THE PREPARATION OF THE

BREWER'S RECORD OF TAX DETERMINATION, REQUIRED BY SEC. 25.292(A)(8). THE TAXES SHALL

BE DETERMINED PRIOR TO THE TIME THAT THE BEER IS DISPENSED INTO A CONTAINER FOR CONSUMPTION.

(2) IF THE BREWER USES ONE OR MORE TANKS FOR TAX DETERMINATION, THE FOLLOWING

PROCEDURES SHALL APPLY:

(I) EACH SUCH TANK SHALL BE DURABLY MARKED WITH THE WORDS ``TAX-DETERMINATION TANK'';

(II) THE TAXES SHALL BE DETERMINED EACH TIME BEER IS ADDED TO A TAX-DETERMINATION TANK; AND

(III) THE BREWER MAY NEVER SIMULTANEOUSLY PUMP INTO AND OUT OF A TAX-DETERMINATION TANK.

(3) A BREWER QUALIFIED UNDER THIS SECTION MAY STORE, ON BREWERY PREMISES, TAX-DETERMINED

BEER WHICH IS INTENDED FOR SALE AT A TAVERN OPERATED ON BREWERY PREMISES, IN ACCORDANCE

WITH THIS SECTION. THE PROHIBITION OF SEC. 25.24 SHALL NOT APPLY TO SUCH TAX-DETERMINED BEER.

(4) BEER CONSUMED BY EMPLOYEES AND VISITORS IN THE BREWERY'S TAVERN SHALL BE BEER ON WHICH

THE TAX HAS BEEN PAID OR DETERMINED.

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BREWERY INFORMATION

• IF ALTERNATING – YOU NEED TO DESCRIBE THE AREAS USED FOR

ALTERNATION – WHAT IS SHARED, WHAT AREA IS APPOINTED TO

WHO

• DESCRIBE BREWERY SECURITY – LOCKS, HOW UNTAX PAID GOODS

WILL BE PROTECTED

• TASTINGS, LINES BEING RUN – UNDERSTAND AND AGREE

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ENVIRONMENTAL INFORMATION

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WATER QUALITY INFORMATION

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OTHER AREAS

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STATEMENTS AND DOCUMENTS

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STATEMENTS AND DOCUMENTS

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• COPY OF YOUR EXECUTED LEASE

• SOURCE OF FUNDS – MOST RECENT THREE MONTHS OF BANK STATEMENTS, LOAN COMMITMENT

LETTER, GIFT LETTER

• DIAGRAM THAT INCLUDES ALL DOORS, WINDOWS, WALLS AND MEASUREMENTS FOR INSIDE AND

OUTSIDE

• EXECUTED BOND FORM

• EXECUTED POWER OF ATTORNEY (IF APPLICABLE) – DOWNLOAD TTB POA FORM HERE

• COPY OF ORGANIZATIONAL DOCUMENTS – ARTICLES OF ORGANIZATION, OPERATING

AGREEMENT, BYLAWS, MEETING MINUTES

• SIGNING AUTHORITY – TTB FORM OR WHICHEVER DOCUMENT SHOWS WHO HAS SIGNING

AUTHORITY WITH TTB



FINAL DECLARATION AND REVIEW

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CHANGES TO BREWERY AFTER ORIGINAL QUALIFICATION

Change in Proprietorship

Change in Control

Change in Entity Name

Addition of Trade Name

Deletion of Trade Name

Change of Location

Change of Address (No Change of

Location)

Change of Construction

Alternation of Premises

Extension or Curtailment of Premises

Change of

Officers/Directors/Stockholders

Contract Brewing

Change of Bond Amount

Bond Renewal

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https://www.ttb.gov/beer/orginal_qualifications.shtml#PROPRIETORSHIP

https://www.ttb.gov/beer/orginal_qualifications.shtml#CONTROL

https://www.ttb.gov/beer/orginal_qualifications.shtml#ENTITY

https://www.ttb.gov/beer/orginal_qualifications.shtml#ADDITION

https://www.ttb.gov/beer/orginal_qualifications.shtml#DELETION

https://www.ttb.gov/beer/orginal_qualifications.shtml#LOCATION

https://www.ttb.gov/beer/orginal_qualifications.shtml#ADDRESS

https://www.ttb.gov/beer/orginal_qualifications.shtml#CONSTRUCTION

https://www.ttb.gov/beer/orginal_qualifications.shtml#PREMISES

https://www.ttb.gov/beer/orginal_qualifications.shtml#CURTAILMENT

https://www.ttb.gov/beer/orginal_qualifications.shtml#STOCKHOLDERS

https://www.ttb.gov/beer/orginal_qualifications.shtml#BREWING

https://www.ttb.gov/beer/orginal_qualifications.shtml#AMOUNT

https://www.ttb.gov/beer/orginal_qualifications.shtml#RENEWAL


MORE INFORMATION

• CURRENT PROCESSING TIME – 4-6 MONTHS – THOSE TURNED IN

MARCH 2016 – 139 DAYS – CLOSER TO FOUR WITH NO ISSUES

• READ MORE - 27CFR25 TTB FEDERAL CODE

48

https://www.ttb.gov/spirits/regs/27cfr25.html


QUESTIONS?


CBA WEBINAR SERIES: HOW TO –CALIFORNIA ABC APPLICATION PROCESS

FOR TYPE 23 – SMALL BEER MANUFACTURERS

THURSDAY JUNE 23RD

10AM

WWW.CRAFTBEERATTORNEY.COM/UP

COMING-EVENTS/

http://craftbeerattorney.com/upcoming-events/


THANK YOU!

ANY OTHER QUESTIONS, PLEASE FEEL FREE TO CONTACT ME!

TANYA CORRIVEAU

THE CRAFT BEER ATTORNEY, APC

619-749-4115

[email protected]

Documents

CBA WEBINAR SERIES HOW TO: NAVIGATING THE TTB PROCESS …