{"database": "openregs", "table": "federal_register", "rows": [["2026-08923", "Clarifying Special (Occupational) Tax Payments Per Business Activity", "Proposed Rule", "The Bureau of Alcohol, Tobacco, Firearms, and Explosives (\"ATF\") proposes amending Department of Justice (\"Department\") regulations to clarify that a person engaged in the business of dealing, importing, or manufacturing firearms regulated under the National Firearms Act must pay a special (occupational) tax (\"SOT\") for each business activity conducted at the same location. However, they are not required to pay a tax for each license they have at that location if the licenses are for the same type of business activity. The rule proposes clarifying that licensees pay one SOT per business activity (manufacturing, importing, or dealing).", "2026-05-06", 2026, 5, "https://www.federalregister.gov/documents/2026/05/06/2026-08923/clarifying-special-occupational-tax-payments-per-business-activity", "https://www.govinfo.gov/content/pkg/FR-2026-05-06/pdf/2026-08923.pdf", "Justice Department; Alcohol, Tobacco, Firearms, and Explosives Bureau", "268,19", "The Bureau of Alcohol, Tobacco, Firearms, and Explosives (\"ATF\") proposes amending Department of Justice (\"Department\") regulations to clarify that a person engaged in the business of dealing, importing, or manufacturing firearms regulated under the...", "1140-AA76"]], "columns": ["document_number", "title", "type", "abstract", "publication_date", "pub_year", "pub_month", "html_url", "pdf_url", "agency_names", "agency_ids", "excerpts", "regulation_id_numbers"], "primary_keys": ["document_number"], "primary_key_values": ["2026-08923"], "units": {}, "query_ms": 0.4675938980653882, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}