PUBLIC LAWS--CH. 412-SEPT. 20, 1941 b3 Stat. 418. 26U.S.C. §3444 (a) (2), 3445. Post, p. 721. 54 Stat. 522 -526 . 26U. .C.§§1650 (a), 1807 (b), 2004 , 2800 (g). 3190. 53 Stat. 189. 26U.S.C.§1700 (a) (1). 53 Stat. 190. 26 T.S. C. §1701 Ante, p. 350. 49 Stat. 207 . Carlsbad Caverns, fees. 53 Stat. 190. 26U. S .C . §1700(e). Pol, p. 715. inner tubes the sale of which will be subject under the provisions of sections 3444 (a) (2) and 3445 to the manufacturers' tax on tires and inner tubes." SEC. 536. EFFECTIVE DATE OF PART III. The amendments made by this Part shall be applicable only with respect to the period beginning with October 1, 1941, and the rates specified in section 1650 (a), section 1807 (b), section 2004, section 2800 (g), and section 3190 of the Internal Revenue Code shall not apply with respect to such period. This Part shall take effect on October 1, 1941. Part IV-Changes in Basis of Computing Tax (Rates Increased in Certain Cases) SEC. 541. ADMISSIONS TAX. (a) REDuCcroN OF EXEMPIrON.- Section 1700 (a) (1) of the Inter- nal Revenue Code is amended to read as follows: "(1) RATE.- A tax of 1 cent for each 10 cents or fraction thereof of the amount paid for admission to any place, including admission by season ticket or subscription. In the case of per- sons (except bona fide employees, municipal officers on official business, children under twelve years of age, members of the military or naval forces of the United States when in uniform, and members of the Civilian Conservation Corps when in uni- form) admitted free or at reduced rates to any place at any time when and under circumstances under which an admission charge is made to other persons, an equivalent tax shall be collected based on the price so charged to such other persons for the same or similar accommodations, to be paid by the person so admitted. No tax shall be imposed on the amount paid for the admission of a child under twelve years of age if the amount paid is less than 10 cents." (b) TERMINATION OF ExEMrPTIONS. -Section 1701 of the Internal Revenue Code (relating to exemptions from admissions tax) shall not apply with respect to amounts paid, on or after the effective date of this Part, for admission. (c) EXEMPrION OF NATIONAL PARK, ETC., ADMISSIONS TERMI- NATED.- The InteriorDepartment Appropriation Act, 1942, is amended by striking out that part thereof under the heading "NATIONAL PARK SERVIcE" which reads as follows: "Hereafter fees incident to admission to the national parks and monuments and other areas in the national park system, charged and collected with the approval of the Secretary of the Interior, shall be exempt from all Federal tax on admissions." The Act entitled "An Act making appropriations for the Depart- ment of the Interior for the fiscal year ending June 30, 1936. and for other purposes", approved May 9, 1935, is amended by striking out that part thereof under the heading "NATIONAL PARK SERVICE" which reads as follows: ": Provided, That any admission fee charged for entrance to Carlsbad Caverns and any fee charged for guide service therein, shall be exempt from all taxes on admissions. SEC. 542. CABARET, ROOF GARDEN, ETC, TAX. (a) IMnPosrIIo.- Section 1700 (e) of the Internal Revenue Code is amended to read as follows: "(e) TAX ON CABArETs, ROOF GARDENS, ETC.- "(1) RATE. - A tax equivalent to 5 per centum of all amounts paid for admission, refreshment, service, and merchandise, at any [55 STAT.
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