26 U.S.C. § 5733: Provisions relating to liability for occupational taxes

Any number of persons doing business in partnership at any one place shall be required to pay but one special tax. Whenever more than one of the pursuits or occupations described in this subchapter are carried on in the same place by the same person at the same time, except as otherwise provided in this subchapter, the tax shall be paid for each according to the rates severally prescribed. The payment of a special tax imposed by this subchapter 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. Nothing contained in paragraph (1) shall require a special tax for the storage of tobacco products and cigarette papers and tubes at a location other than the place where tobacco products and cigarette papers and tubes are sold or offered for sale. 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. the surviving spouse or child, or executor or administrator or other legal representative, of a deceased taxpayer; a husband or wife succeeding to the business of his or her living spouse; a receiver or trustee in bankruptcy, or an assignee for benefit of creditors; and the partner or partners remaining after death or withdrawal of a member of a partnership. Any tax imposed by this subchapter 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.