§46.93. Multiple businesses of same ownership and location.
27 C.F.R. § 46.93
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.
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.
Notes, amendments, and revision history
Source
Source: T.D. TTB-79, 74 FR 37420, July 28, 2009, unless otherwise noted.
Authority
Authority: 18 U.S.C. 2341-2346, 26 U.S.C. 5061, 5704, 5708, 5731-5734, 5751, 5754, 5761-5763, 6001, 6109, 6601, 6621, 6622, 7212, 7342, 7602, 7606, 7805; 44 U.S.C. 3504(h), 49 U.S.C. 782, unless otherwise noted.
Source
Source: Redesignated by T.D. ATF-457, 66 FR 32220, June 14, 2001.