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 For purposes of this paragraph, any passageways, streets, highways, rail crossings, waterways, or partitions dividing the premises shall not be deemed sufficient separation to require an additional occupational tax, if the various divisions are otherwise contiguous. (d) Death or change of location (1) In general In addition to the person who has paid the occupational tax for the carrying on of any business at any place, any person described in paragraph (2) may secure the right to carry on, without incurring any additional occupational tax, the same business at the same place for the remainder of the taxable period for which the occupational tax was paid. (2) Eligible persons The persons described in this paragraph are the following: (A) The surviving spouse or child, or executor or administrator or other legal representative, of a deceased taxpayer. (B) A husband or wife succeeding to the business of his or her living spouse. (C) A receiver or trustee in bankruptcy, or an assignee for benefit of creditors. (D) The partner or partners remaining after death or withdrawal of a member of a partnership. (3) Change of location When any person moves to any place other than the place for which occupational tax was paid for the carrying on of any business, such person may secure the right to carry on, without incurring additional occupational tax, the same business at the new location for the remainder of the taxable period for which the occupational tax was paid. To secure the right to carry on the business without incurring additional occupational tax, the successor, or the person relocating their business, must register the succession or relocation with the Secretary in accordance with regulations prescribed by the Secretary. (e) Federal agencies or instrumentalities