26 USC 5143 - Sec. 5143. Provisions relating to liability for occupational taxes

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  (a) Partners Any number of persons doing business in partnership at any one place shall be required to pay but one special tax. (b) Different businesses of same ownership and location Whenever more than one of the pursuits or occupations described in this part are carried on in the same place by the same person at the same time, except as otherwise provided in this part, the tax shall be paid for each according to the rates severally prescribed. (c) Businesses in more than one location (1) Liability for tax The payment of a special tax imposed by this part shall not exempt from an additional special tax the person carrying on a trade or business in any other place than that stated in the register kept in the office of the official in charge of the internal revenue district. (2) Storage Nothing contained in paragraph (1) shall require a special tax for the storage of liquors at a location other than the place where liquors are sold or offered for sale. (3) Definition of place The term ''place'' as used in this section means the entire office, plant or area of the business in any one location under the same proprietorship; and passageways, streets, highways, rail crossings, waterways, or partitions dividing the premises, shall not be deemed sufficient separation to require additional special tax, if the various divisions are otherwise contiguous. (d) Death or change of location Certain persons, other than the person who has paid the special tax under this part for the carrying on of any business at any place, may secure the right to carry on, without incurring additional special tax, the same business at the same place for the remainder of the taxable period for which the special tax was paid. The persons who may secure such right are: (1) the surviving spouse or child, or executor or administrator or other legal representative, of a deceased taxpayer; (2) a husband or wife succeeding to the business of his or her living spouse; (3) a receiver or trustee in bankruptcy, or an assignee for benefit of creditors; and (4) the partner or partners remaining after death or withdrawal of a member of a partnership.

When any person moves to any place other than the place for which special tax was paid for the carrying on of any business, he may secure the right to carry on, without incurring additional special tax, the same business at his new location for the remainder of the taxable period for which the special tax was paid. To secure the right to carry on the business without incurring additional special tax, the successor, or the person relocating his business, must register the succession or relocation with the Secretary in accordance with regulations prescribed by the Secretary. (e) Federal agencies or instrumentalities Any tax imposed by this part shall apply to any agency or instrumentality of the United States unless such agency or instrumentality is granted by statute a specific exemption from such tax.

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Prior Provisions

A prior section 5143, act Aug. 16, 1954, ch. 736, 68A Stat. 624, related to time for filing returns and cross-referred to penalty provisions for failure to file returns or for making false or fraudulent returns, prior to the general revision of this chapter by Pub. L. 85-859. See subtitle F of this title.

Provisions similar to those comprising this section were contained in a prior section 5144, act Aug. 16, 1954, ch. 736, 68A Stat. 624, prior to the general revision of this chapter by Pub. L. 85-859. AMENDMENTS 1976 - Subsec. (d)(4). Pub. L. 94-455 struck out ''or his delegate'' after ''Secretary''.

Section Referred To In Other Sections

This section is referred to in section 5093 of this title.

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