26 USC § 4904 - Liability in case of different businesses of same ownership and location

---
identifier: "/us/usc/t26/s4904"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 4904 - Liability in case of different businesses of same ownership and location"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "4904"
section_name: "Liability in case of different businesses of same ownership and location"
chapter_number: 40
chapter_name: "GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES"
positive_law: false
currency: "119-84"
last_updated: "2026-04-17"
format_version: "1.1.0"
generator: "[email protected]"
source_credit: "(Aug. 16, 1954, ch. 736, 68A Stat. 594.)"
---


# § 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.

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**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 594.)