Rev. Ruling 58-20

Place of Business

Section 5144(c) of the Internal Revenue Code of 1954, with certain exceptions not here pertinent, provides that payment of the special tax 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 of the principal collection officer in such district. "Place of business" is defined therein as "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 of the premises are otherwise contiguous." Held, where various hotels and stores are operated in specifically assigned and widely separated locations of a National park and, although under the same proprietorship, are not contiguous or operated essentially at one place of business, they cannot be considered as one place of business as defined in section 5144(c) of the Code or as coming within the terms of the statute allowing the payment of but one special tax. Accordingly, special tax of the proper class is due at each location within the park where alcoholic liquors are sold.

26 U.S.C. 5144