[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2002]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR194.58]

[Page 1237]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--BUREAU OF ALCOHOL, TOBACCO AND FIREARMS, DEPARTMENT OF THE 
                                TREASURY
 
PART 194--LIQUOR DEALERS--Table of Contents
 
                Subpart E--Places Subject to Special Tax
 
Sec. 194.58  Hotels.

    The proprietor of a hotel who conducts the sale of liquors 
throughout the hotel premises shall pay but one special tax. For 
example, different areas in a hotel such as banquet rooms, meeting 
rooms, guest rooms, or other such areas, operated by the proprietor, 
collectively constitute a single place of business. Where any 
concessionaire conducts the sale of liquors at two or more areas in a 
hotel, such areas shall be regarded as a single place of business, and 
he shall pay but one special tax.