26 U.S.C. § 6806

Occupational tax stamps

Every person engaged in any business, avocation, or employment, who is thereby made liable to a special tax (other than a special tax under subchapter B of chapter 35, under subchapter B of chapter 36, or under subtitle E) shall place and keep conspicuously in his establishment or place of business all stamps denoting payment of such special tax.

( Aug. 16, 1954, ch. 736 , 68A Stat. 831 ; Pub. L. 89–44, title VI, § 601(e) , June 21, 1965 , 79 Stat. 155 ; Pub. L. 90–618, title II, § 204 , Oct. 22, 1968 , 82 Stat. 1235 .)