USC Subchapter D

26 U.S.C. § 5731 Imposition and rate of tax

(a) General ruleEvery person engaged in business as—(1) a manufacturer of tobacco products, (2) a manufacturer of cigarette papers and tubes, or (3) an export warehouse proprietor, shall pay a tax of $1,000 per year in respect of each premises at which such business is carried on. (b) Reduced rates for small proprietors(1) In generalSubsection (a) shall be applied by substituting “$500” for “$1,000” with respect to any taxpayer the gross receipts of which (for the most recent taxable year ending before the 1st day of the taxable period to which the tax imposed by subsection (a) relates) are less than $500,000. (2) Controlled group rulesAll persons treated as 1 taxpayer under section 5061(e)(3) shall be treated as 1 taxpayer for purposes of paragraph (1). (3) Certain rules to applyFor purposes of paragraph (1), rules similar to the rules of subparagraphs (B) and (C) of section 448(c)(3) shall apply. (c) Penalty for failure to registerAny person engaged in a business referred to in subsection (a) who willfully fails to pay the tax imposed by subsection (a) shall be fined not more than $5,000, or imprisoned not more than 2 years, or both, for each such offense.

26 U.S.C. § 5732 Payment of tax

(a) Condition precedent to carrying on businessNo person shall be engaged in or carry on any trade or business subject to tax under this subchapter until he has paid the special tax therefor. (b) ComputationAll special taxes under this subchapter 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, and 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) How paid(1) Payment by returnThe special taxes imposed by this subchapter shall be paid on the basis of a return under such regulations as the Secretary shall prescribe. (2) Stamp denoting payment of taxAfter receiving a properly executed return and remittance of any special tax imposed by this subchapter, the Secretary shall issue to the taxpayer an appropriate stamp as a receipt denoting payment of the tax. This paragraph shall not apply in the case of a return covering liability for a past period.

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

(a) PartnersAny number of persons doing business in partnership at any one place shall be required to pay but one special tax. (b) Different businesses of same ownership and locationWhenever 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. (c) Businesses in more than one location(1) Liability for taxThe 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. (2) StorageNothing 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. (3) Definition of placeThe 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. (d) Death or change of locationCertain persons, other than the person who has paid the special tax under this subchapter for the carrying on of any business at any place, may secure the right to carry on, without incurring additional special tax, the same business at the same place for the remainder of the taxable period for which the special tax was paid. The persons who may secure such right are:(1) the surviving spouse or child, or executor or administrator or other legal representative, of a deceased taxpayer; (2) a husband or wife succeeding to the business of his or her living spouse; (3) a receiver or trustee in bankruptcy, or an assignee for benefit of creditors; and (4) the partner or partners remaining after death or withdrawal of a member of a partnership. When any person moves to any place other than the place for which special tax was paid for the carrying on of any business, he may secure the right to carry on, without incurring additional special tax, the same business at his new location for the remainder of the taxable period for which the special tax was paid. To secure the right to carry on the business without incurring additional special tax, the successor, or the person relocating his business, must register the succession or relocation with the Secretary in accordance with regulations prescribed by the Secretary. (e) Federal agencies or instrumentalitiesAny 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.

26 U.S.C. § 5734 Application of State laws

The payment of any tax imposed by this subchapter for carrying on any trade or business shall not be held to exempt any person from any penalty or punishment provided by the laws of any State for carrying on such trade or business within such State, or in any manner to authorize the commencement or continuance of such trade or business contrary to the laws of such State or in places prohibited by municipal law; nor shall the payment of any such tax be held to prohibit any State from placing a duty or tax on the same trade or business, for State or other purposes.