Page images
PDF
EPUB

CHAPTER TWENTY-ONE.

ADMISSIONS AND DUES.1, 3

.

[Title VIII, act of February 24, 1919 (40 Stat., 1057).] Sec.

Sec. 800. Rate of tax on admissions; free 801. Rate of tax on dues or memberadmissions or reduced rates;

ship fees; exemptions; life tickets sold at hotels, etc.; ex

memberships.
cess of regular price; perma- 802. Collection of taxes; returns and
nent use of box or seat; roof gar-

payments.
dens or cabarets, etc. ; exemp-
tions; " admission defined;
printing price on ticket.

TITLE VIII.--TAX ON ADMISSIONS AND DUES.

Rate of tax on admissions.

Sec. 800. [Act of February 24, 1919 (40 Stat., 1057).] (a) That from and after April 1, 1919, there shall be levied, assessed, collected, and paid, in lieu of the taxes imposed by section 700 of the Revenue Act of 1917—

(1) A tax of 1 cent for each 10 cents or fraction thereof of the amount paid for admission to any place on or after such date, including admission by season ticket or subscription, to be paid by the person paying for such admission;

(2) In the case of persons (except bona fide employees, sions ore reduced municipal officers on official business, persons in the mili- rates. tary or naval forces of the United States when in uniform, and children under twelve years of age) admitted free or at reduced rates to any place at a time when and under circumstances under which an admission charge is made to other persons, a tax of 1 cent for each 10 cents or fraction thereof of the price so charged to such other persons for the same or similar accommodations, to be paid by the person so admitted;

(3) Upon tickets or cards of admission to theaters, Tickets sold at operas, and other places of amusement, sold at news stands, etc. stands, hotels, and places other than the ticket offices of such theaters, operas, or other places of amusement, at not to exceed 50 cents in excess of the sum of the established price therefor at such ticket offices plus the amount of any tax imposed under paragraph (1), a tax equivalent to 5 per centum of the amount of such excess; and if sold for more than 50 cents in excess of the sum of such established price plus the amount of any tax imposed under paragraph (1), a tax equivalent to 50 per centum of the whole amount of such excess, such taxes to be returned and paid, in the manner provided in section 903, by the person selling such tickets;

news

1 See Regulations No. 43.
2 Act of October 3, 1917, post, page 849.

Excess of regular or established price.

or lease of boxea or seats,

Roof gardens, cabarets, etc.

(4) A tax equivalent to 50 per centum of the amount for which the proprietors, managers, or employees of any opera house, theater, or other place of amusement sell or dispose of tickets or cards of admission in excess of the regular or established price or charge therefor, such tax to be returned and paid, in the manner provided in

section_903, by the person selling such tickets; Permanent use

(5) In the case of persons having the permanent use of boxes or seats in an opera house or any place of amusement or a lease for the use of such box or seat in such opera house or place of amusement (in lieu of the tax imposed by paragraph (1)), a tax equivalent to 10 per centum of the amount for which a similar box or seat is sold for each performance or exhibition at which the box or seat is used or reserved by or for the lessee or holder, such tax to be paid by the lessee or holder; and

(6) A tax of 1! cents for each 10 cents or fraction thereof of the amount paid for admission to any public performance for profit at any roof garden, cabaret, or other similar entertainment, to which the charge for admission is wholly or in part included in the price paid for refreshment, service, or merchandise; the amount paid for such admission to be deemd to be 20 per centum of the amount paid for refreshment, service, and merchandise; such tax to be paid by the person paying

for such refreshment, service, or merchandise. Exemptions. (b) ·No tax shall be levied under this title in respect to

any admissions all the proceeds of which inure exclusively to the benefit of religious, educational, or charitable institutions, societies, or organizations, societies for the prevention of cruelty to children or animals, or exclusively to the benefit of organizations conducted for the sole purpose of maintaining symphony orchestras and receiving substantial support from voluntary contributions, none of the profits of which are distributed to members of such organizations, or exclusively to the benefit of persons in the military or naval forces of the United States, or admissions to agricultural fairs none of the profits of which are distributed to stockholders or members of the association conducting the same.

(c) The term “admission” as used in this title includes seats and tables, reserved or otherwise, and other

similar accommodations, and the charges made therefor. Printing price

(d) The price (exclusive of the tax to be paid by the person paying for admission) at which every admission ticket or card is sold shall be conspicuously and indelibly printed, stamped, or written on the face or back thereof, together with the name of the vendor if sold other than at the ticket office of the theater, opera, or other place of amusement. Whoever sells an admission ticket or card on which the name of the vendor and price is not so printed, stamped, or written, or at a price in excess of the price so printed, stamped, or written thereon, is guilty

[ocr errors]

“ Admission" defined.

on ticket.

of a misdemeanor, and upon conviction thereof shall be fined not more than $100.

Example (1) of article 10, Part I of Regulations No. 43, relating to skating rinks, amended. (T. D. 2949.)

Article 11, Regulations No. 43, amended. (T. D. 2964.)

Method of determining liability of ticket brokers. (T. D. 2974.)

Basis for computing tax where admission is by season

ticket or subscription. (T. D. 2975.) Sec. 801. That from and after April 1, 1919, there shall Tax on mem.

bership d ues or be levied, assessed, collected, and paid, in lieu of the taxes fees. imposed by section 701 of the Revenue Act of 1917, a tax equivalent to 10 per centum of any amount paid on or after such date, for any period after such date, (a) as dues or membership fees (where the dues or fees of an active resident annual member are in excess of $10 per year) to any social, athletic, or sporting club or organization; or (b) as initiation fees to such a club or organization, if such fees amount to more than $10, or if the dues or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per year; such taxes to be paid by the person paying such dues or fees: Provided, That there shall be ex- Exemptions. empted from the provisions of this section all amounts paid as dues or fees to a fraternal society, order, or association, operating under the lodge system. In the case of life memberships a life member shall pay annually, at the time for the payment of dues by active resident annual members, a tax equivalent to the tax upon the amount paid by such a member, but shall pay no tax upon the amount paid for life membership. Sec. 802. That every person (a) receiving any pay

admisments for such admission, dues, or fees shall collect the sions. amount of the tax imposed by section 800 or 801 from the person making such payments, or (b) admitting any person free to any place for admission to which a charge is made, shall collect the amount of the tax imposed by section 800 from the person so admitted. Every club or organization having life members, shall collect from tax on dues. such members the amount of the tax imposed by section 801. In all the above cases returns and payments of the amount so collected shall be made at the same time and in the same manner as provided in section 502.

member

Life ips.

Collection of tax on

Collection

of

and

Returns payments.

[ocr errors][ocr errors]

CHAPTER TWENTY-Two.

EXCISE TAXES.1, 2

[Title IX, act of February 24, 1919 (40 Stat., 1057).] Sec.

Sec. 900. Articles subject to tax; rates of 904. Luxury tax. tax.

905. Jewelry; returns and payment of 901. Computation in case of sale, lease,

tax. or license at less than fair mar- 906. Leasing or licensing for exhibition ket value.

motion-picture films, 902. Sculpture, paintings, statuary, 907. Perfumes, extracts, toilet waters, etc.

etc.; pills, tablets, powders, etc.; 903. Monthly returns and payment of

method of collecting tax. tax.

TITLE IX.-EXCISE TAXES.

Sec. 900. [Act of February 24, 1919 (40 Stat., 1057); }ject to cles; raules That there shall be levied, assessed, collected, and paid of tax. upon the following articles sold or leased by the manufacturer, producer, or importer, a tax equivalent to the following percentages of the price for which so sold or leased

(1) Automobile trucks and automobile wagons, (including tires, inner tubes, parts, and accessories therefor, sold on or in connection therewith or with the sale thereof), 3 per centum;

(2) Other automobiles and motorcycles, (including tires, inner tubes, parts, and accessories therefor, sold on or in connection therewith or with the sale thereof), except tractors, 5 per centum;

(3) Tires, inner tubes, parts, or accessories, for any of the articles enumerated in subdivision (1) or (2), sold to any person other than a manufacturer or producer of any of the articles enumerated in subdivision (1) or (2), 5 per centum;

(4) Pianos, organs (other than pipe organs), piano players, graphophones, phonographs, talking machines, music boxes, and records used in connection with any musical instrument, piano player, graphophone, phonograph, or talking machine, 5 per centum;

(5) Tennis rackets, nets, racket covers and presses, skates, snow-shoes, skis, toboggans, canoe paddles and cushions, polo mallets, baseball bats, gloves, masks, protectors, shoes and uniforms, football helmets, harness and goals, basket-ball goals and uniforms, golf bags and clubs, lacrosse sticks, balls of all kinds, including baseballs, footballs, tennis, golf, lacrosse, billiard and pool balls, fish

1 See Regulations Nos. 47. 48, 51, 54, 56. Act October 3, 1917 (see post, p. 849).

« PreviousContinue »