CH. 40—GENERAL OCCUPATIONAL TAX PROVISIONS
593
CHAPTER 40—GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES Sec. Sec. Sec. Sec.
4901. 4902. 4903. 4904.
Payment of tax. Liability of partners. Liability in case of business in more than one location. Liability in case of different businesses of same ownership and location. Sec. 4905. Liability in case of death or change of location. Sec. 4906. Application of state laws. Sec. 4907. Federal agencies or instrumentalities. SEC. 4901. PAYMENT OF TAX. (a) CONDITION PRECEDENT TO CARRYING ON CERTAIN B U S I N E S S. —
No person shall be engaged in or carry on any trade or business subject to the tax imposed by section 4411 (wagering), 4461 (2) (coin-operated gaming devices), 4721 (narcotic drugs), or 4751 (marihuana) until he has paid the special tax therefor. (b) COMPUTATION.—All special taxes shall be imposed as of on the first day of July in each year, or on commencing any trade or«business on which such tax is imposed. In the former case the tax shall be reckoned for 1 year, aud in the latter case it shall be reckoned proportionately, from the first day of the month in which the liability to a special tax commenced, to and including the 30th day of June following. (c) H o w P A I D. —
(1) STAMP.—All special taxes imposed by law shall be paid by stamps denoting the tax. (2) ASSESSMENT.— For authority of the Secretary or his delegate to make assessments where the special taxes have not been duly paid by stamp at the time and in the manner provided by law, see subtitle F. SEC. 4902. LIABILITY OF PARTNERS.
Any number of persons doing business in copartnership at any one place shall be required to pay but one special tax. SEC. 4903. LIABILITY IN CASE OF BUSINESS IN MORE THAN ONE LOCATION.
The payment of the special tax imposed, other than the tax imposed by section 4411, 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; but nothing herein contained shall require a special tax for the storage of goods, wares, or merchandise in other places than the place of business, nor, except as provided in this subtitle, for the sale by manufacturers or producers of their own goods, wares, and merchandise, at the place of production or manufacture, and at their principal office or place of business, provided no goods, wares, or merchandise shall be kept except as samples at said office or place of business. 4903
�
