[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2005]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR194.59]

[Page 1210]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 194_LIQUOR DEALERS--Table of Contents
 
                 Subpart E_Places Subject to Special Tax
 
Sec. 194.59  Ball park, race track, etc.; sales throughout the premises.

    The proprietor of a ball park, race track, stadium, pavilion, or 
other similar enclosure constituting one premises, who engages in the 
business of selling liquors throughout such enclosure, including sales 
from baskets or containers by his employees in his behalf, shall pay but 
one special tax for such enclosure. Each concessionaire having the same 
privilege throughout the enclosure, whether such privilege is exercised 
separately or simultaneously with the proprietor or another 
concessionaire, or concessionaires, shall pay but one special tax for 
such enclosure.

(72 Stat. 1347; 26 U.S.C. 5143)