[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR31]

[Page 874]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 31_ALCOHOL BEVERAGE DEALERS--Table of Contents
 
                 Subpart E_Places Subject to Special Tax
 
Sec.  31.59  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 (or shall register only once per tax year during the 
suspension period described in Sec.  31.21(b)) 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 (or shall register only once per tax year during the 
suspension period described in Sec.  31.21(b)) for such enclosure.

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

[25 FR 6270, July 2, 1960. Redesignated at 40 FR 16835, Apr. 15, 1975, 
and amended by T.D. ATF-379, 61 FR 31426, June 20, 1996 and further 
redesignated by T.D. TTB-25, 70 FR 19884, Apr. 15, 2005; T.D. TTB-36, 70 
FR 62250, Oct. 31, 2005]