§5733 Provisions relating to liability for occupational taxes

Summary

People in a partnership doing business at one location must pay only one special tax for that place. If the same person carries on more than one of the covered jobs at the same place at the same time, they must pay the tax for each job at the rates set for each. Paying the special tax for one listed place does not cover doing the business at a different place listed in the register at the local internal revenue office. One exception: storing tobacco products and cigarette papers or tubes at a different location than where they are sold does not need another special tax. "Place" means the whole office, plant, or business area under the same owner; simple partitions, passageways, streets, or crossings do not make separate places. Certain people can run the same business at that place without a new tax for the rest of the taxable period that the tax was paid for. Those people are a deceased owner’s surviving spouse or child, the executor or other legal representative, a spouse succeeding a living spouse, a receiver or bankruptcy trustee or an assignee for creditors, and the partners who remain after a partner dies or leaves. Federal agencies and instrumentalities must pay these taxes too unless a law specifically exempts them.