Page:United States Statutes at Large Volume 40 Part 1.djvu/1139

SIXTY·FIFTH CONGRESS. Sess. III. Ch. 18. 1919. 1121 (6) A taxlof 1%dcents for each 10 cppts or rfraction tgereof of the *°“”$‘°N3 AND WES- amount aic or a mission to any pu • ic e ormance or rofit at any roofp garden, cabaret, or other similarpentertainment, tl; which w§i)§icim°m' cabathe charge for admission is wholly or in part included in the rice paid for refreshment, service, or merchandise; the amount paid) for such admission to be deemed to be 20 per centum of the amoimt paid for refreshment, service, and merchandise; such tax to be paid by the person paying for such refreshment, service, or merchandise. _ _ _ (b) No tax shall be levied under this title in respect to any ad- .,uE,x2§”,I?§€§,i.§if°;§Z}Q missions all the proceeds of which inure exclusively to the benefit of °¤°°'°*`·i¤¤¤°¤*S· 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 beneht of persons in the military or naval forces of _ the United States, or admissions to agricultural fairs none of the °,;Tm°“““‘“l ’“"Si 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 °"°’g°“·“°*“d°d· tables, reserved or otherwise, and other similar accommodations, and the charges made therefor. (d) The price (exclusive of the tax to be paid by the person pa - p,.§,‘}‘§°,f§§é;,,§ *’° ing for admission) at which eve admission ticket or card is sold shall be conspicuously and indelibly rinted, stamped, or written on the face or back thereof, to ether with the name of the vendor if sold other than at the ticket oligze of the theater, opera, or other lace of amusement. Whoever sells an admission ticket or card on wlliich the P°““""°' °"“*°""’· 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 eguilty of a misdemeanor, and upon conviction thereof shall be fin not more than $100. Sec. 801. That from and after April 1, 1919, there shall be levied, B§`°‘ °° °“"’ °“°s· assessed, collected, and paid, in lieu of the taxes imposed by section Mft v· 319- 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 perio after such date, (zi) 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 Inmmomm socinl, athletic, or sporting club or organization; or (b) as initiation ` fees to such a. club or organization, if such fees amount to more than S10, or if the dues or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 per ycar; r·m.;..,_ such taxes to be paid by the person paying such dues or fees: Pro- etf**;Q$‘g*n*y,__d '°<i<·>5y vided, That there shall be exempted from the provisions of this section "' " all amounts paid as dues or fees to a fraterna society, order, or asso- me memberships ciation, operating under the lodge system. In the case of life mem- ' berships a life member shall pay annually, at the time for the pay- ment of dues by active resident annual members, a tax eiuivalent to the tax upon the amount paid by such a. member, but shallpay no tax upon the amount paid for life membership. ceumam by re. Sec. 802. That every person (a) receiving any payments for such °°‘"”’·°°"· admission, dues, or fees shall collect the 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 Remm, ,,,,,1 ,3;. having life members, shall collect from such members the amount =¤s¤*5· of the tax imposed by section 801. In all the above cases returns 112-L60°—voL 40-PT 1;-71