{"data":{"id":"us/26-u.s.c.-4904","jurisdiction":"us","citation":"26 U.S.C. § 4904","heading":"Liability in case of different businesses of same ownership and location","body":"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.","path":["Title 26—INTERNAL REVENUE CODE","CHAPTER 40—GENERAL PROVISIONS RELATING TO OCCUPATIONAL TAXES"],"source_url":"https://uscode.house.gov/download/releasepoints/us/pl/119/103/xml_usc26@119-103.zip","current_through":"Public Law 119-103 (09/02/2026)","vintage":"","retrieved_at":"2026-09-10T05:58:25Z","sha256":"d0615155bcc40d7cffd49fb001abb704825c7efdae939c131fbbd56f87600e29","source_id":"us","stale":true,"prev":"us/26-u.s.c.-4903","next":"us/26-u.s.c.-4905"},"notice":"GroundRules: Original legal text. Not legal advice."}