498
INTERNAL REVENUE CODE OF 1964
and other places of amusement, sold at news stands, hotels, and places other than the ticket offices of such theaters, operas, or other places of amusement, at a price in excess of the sum of the established price therefor at such ticket offices plus the amount of any tax imposed under paragraph (1) or (2), a tax equivalent to 10 percent (20 percent if paragraph (2) applies) of the amount of such excess. The tax imposed under this paragraph shall be returned and paid by the person selling such tickets. (5) SALES BY PROPEIETORS IN EXCESS OF REGULAR PRICE.—^A tax
equivalent to 50 percent 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. The tax imposed under this paragraph shall be returned and paid by the persons selling such tickets. (6) CABARETS.—^A tax equivalent to 20 percent of all amounts paid for admission, refreshment, service, or merchandise, at any roof garden, cabaret, or other similar place furnishing a public performance for profit, by or for any patron or guest who is entitled to be present during any portion of such performance. The tax imposed under this paragraph shall be returned and paid by the person receiving such payments. No tax shall be applicable under paragraph (1) or (2) on account of an amount paid with respect to which tax is imposed under this paragraph. SEC. 4232. DEFINITIONS.
(a) ADMISSION.—The term "admission" as used in this chapter includes seats and tables, reserved or otherwise, and other similar accommodations, and the charges made therefor. (b) R O O F GARDEN,
CABARET OR OTHER SIMILAR
PLACE.^—The
term "roof garden, cabaret, or other similar place," as used in this chapter, shall include any room in any hotel, restaurant, hall, or other public place where music and dancing privileges or any other entertainment, except instrumental or mechanical music alone, are afforded the patrons in connection with the serving or selling of food, refreshment, or merchandise. I n no case shall such term include any ballroom, dance hall, or other similar place where the serving or selling of food, refreshment, or merchandise is merely incidental, unless such place would be considered, without the application of the preceding sentence, as a "roof garden, cabaret, or other similar place." (c) PERFORMANCE FOR P R OF I T. — A performance shall be regarded as being furnished for profit for purposes of section 4231(6) even though the charge made for admission, refreshment, service, or merchandise is not increased by reason of the furnishing of such performance. SEC. 4233. EXEMPTIONS.
(a) ALLOWANCE.—No tax shall be imposed under section 4231 in respect of: (1) CERTAIN R E L I G I O U S, EDUCATIONAL, OR C H A R I T A B L E T A I N M E N T S, ETC.
ENTER-
(A) IN GENERAL.—Except as provided in subparagraph (C), any admissions all the proceeds of which inure exclusively to the benefit of— (i) a church or a convention or association of churches; § 4231 (4)
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