26 USC § 6806 - Occupational tax stamps

---
identifier: "/us/usc/t26/s6806"
source: "usc"
legal_status: "official_prima_facie"
title: "26 USC § 6806 - Occupational tax stamps"
title_number: 26
title_name: "INTERNAL REVENUE CODE"
section_number: "6806"
section_name: "Occupational tax stamps"
chapter_number: 69
chapter_name: "GENERAL PROVISIONS RELATING TO STAMPS"
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. 831; Pub. L. 89–44, title VI, § 601(e), June 21, 1965, 79 Stat. 155; Pub. L. 90–618, title II, § 204, Oct. 22, 1968, 82 Stat. 1235.)"
---


# § 6806. Occupational tax stamps

Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E) shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax.

---

**Source Credit**: (Aug. 16, 1954, ch. 736, 68A Stat. 831; Pub. L. 89–44, title VI, § 601(e), June 21, 1965, 79 Stat. 155; Pub. L. 90–618, title II, § 204, Oct. 22, 1968, 82 Stat. 1235.)

## Editorial Notes

### References in Text

Subchapter B of chapter 36, referred to in text, was repealed by , , .

### Amendments

1968— substituted “Occupational tax stamps” for “Posting occupational tax stamps” in section catchline, and substituted provisions that every person liable for a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E of this title) conspicuously place and keep in his place of business all stamps denoting payment of such special tax for provisions that every person liable for a special tax conspicuously place and keep in his place or business all stamps denoting payment of said special tax, provisions that authorized the Secretary or his delegate to require that the stamps denoting the payment of the special tax imposed by  be posted on or in each device so that it will be visible to any person operating the device, and provisions that every person liable for the special tax under  place the stamp denoting payment of such special tax in a conspicuous place in his place of business, or, if he has no such place of business, to keep such stamp on his person.

1965—Subsec. (b).  struck out “amusement and” after “Coin-operated” in heading.

## Statutory Notes and Related Subsidiaries

### Effective Date of 1968 Amendment

Amendment by  effective , see , set out as an Effective Date note under .

### Effective Date of 1965 Amendment

Amendment by  to take effect in a manner consistent with effective date of change of tax provision to which related, see , set out as a note under .