Two or more stores or theatres shall, for the purpose of this act, be considered under the same general management, supervision or ownership if, directly or indirectly, controlled by a single person or any group of persons having a common interest in such stores or theatres, or if any part of the gross revenues, net revenues or profits from any such stores or theatres, shall, directly or indirectly, be required to be immediately or ultimately made available as rental or in any other manner whatsoever for the beneficial use, or shall, directly or indirectly, inure to the immediate or ultimate benefit of any single person or any group of persons having a common interest therein.
72 P.S. § 3420-6