(A) of paragraph (1), the occupational tax shall be reckoned for 1 year, and in the case of subparagraph (B) of such paragraph, it shall be reckoned proportionately, from the first day of the month in which the liability to such tax commenced, to and including the 30th day of June following. (c) Method of payment (1) Payment by return The occupational tax shall be paid on the basis of a return under such regulations as the Secretary shall prescribe. (2) Stamp denoting payment of tax After receiving a properly executed return and remittance of any occupational tax, the Secretary shall issue to the taxpayer an appropriate stamp as a receipt denoting payment of the tax. This paragraph shall not apply in the case of a return covering liability for a past period. 5913. Provisions relating to liability for occupational taxes (a) Partners Any number of persons doing business in partnership at any one place shall be required to pay a single occupational tax. (b) Different businesses of same ownership and location Whenever more than one of the pursuits or occupations described in this subchapter are carried on in the same place by the same person at the same time, except as otherwise provided in this subchapter, the occupational tax shall be paid for each according to the rates severally prescribed. (c) Businesses in more than one location (1) Liability for tax The payment of the occupational tax shall not exempt from an additional occupational tax the person carrying on a trade or business in any other place than that stated in the register kept in the office of the official in charge of the internal revenue district. (2) Storage Nothing contained in paragraph (1) shall require imposition of an occupational tax for the storage of marijuana products at a location other than the place where such products are sold or offered for sale. (3) Place (A) In general For purposes of this section, the term place means the entire office, plant or area of the business in any one location under the same proprietorship. (B) Divisions