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26 U.S.C. 4904: Liability in case of different businesses of same ownership and locationText contains those laws in effect through Public Law 119-120 (October 7, 2026).
From Title 26-INTERNAL REVENUE CODECHAPTER 40-GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES
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§4904. Liability in case of different businesses of same ownership and location

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.

( Aug. 16, 1954, ch. 736 , 68A Stat. 594 .)