27 CFR 46.93
§ 46.93 Multiple businesses of same ownership and location.
United States · 27 CFR — Alcohol, Tobacco Products and Firearms · Status: effective
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- Citation
- 27 CFR 46.93, § 46.93 Multiple businesses of same ownership and location, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/118442
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Full text
(a) Where more than one type of taxable business is conducted by the same person at the same place, special tax for each business must be paid at the rates prescribed for each.
(b) Where the same type of taxable business is conducted by the same person in different areas of the same premises, only one special tax payment is required.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.