Title 26, Internal Revenue CodeRelease 119-102
§4904 Liability in Case of Different Businesses of Same Ownership and Location
Title 26 › Subtitle D — Miscellaneous Excise Taxes › CHAPTER 40 — GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES › § 4904
Summary
One person running multiple covered businesses at the same place and time must pay the tax for each, unless otherwise.
Full Legal Text
Title 26, §4904
Internal Revenue Code, Source: USLM XML via OLRC
Whenever more than one of the pursuits or occupations described in this subtitle are carried on in the same place by the same person at the same time, except as otherwise provided in this subtitle, the tax shall be paid for each according to the rates severally prescribed.
Reference
Citations & Metadata
Citation
26 U.S.C. § 4904
Title 26, Internal Revenue Code
Last Updated
Aug 21, 2026
Release point: 119-102