Page:United States Statutes at Large Volume 44 Part 2.djvu/132

92 SIXTY-NINTH CONGRESS. Sass, I. Cn. 27. 1926. ’¤ ‘j:,,*,,’g‘l’:'°"' such admisionto be deemed to be 20 per centum of the amount paid · for refreshment, service, and merchandise; such taxsto be pai _by the person paying for such refreshment, service, or mere andise. E”'°°°°°“‘ gghleirgo the amount paid for admission is 50 cents or less, no tax ,,,,E{,§f"*" °”‘“‘°“" b ,·No=tax ·sh§ll·be~levied under this title in respect of—— m1;;{,ig;¤¤· ¤¤¤¢•·; proceedsof which~inm·e (A? exclu- sively to ef eduoat1onal,’or‘oharitabe_insti· tutions, societies; or societies prevention of cruetzy to gehildren er‘·annna§ or societies or··cr imticns con- duc <for·the·¤stei‘parpo¤·e symgggiiy orchestras and substantia support from voluntary contributions, or of improving any city,"tcwn, village, or other municipality, or of _ maintaining •_ cooperative or community center moving;picture °°°d‘“°°" theater-—if no part of the net earnin thereof inures to t e bene- ¤,§",£fm°°°'l ”°°`p` fit of any égriyate stockholder or individual; or (B2 exclusively F at tc to the ben t of persons in the military or nava orces of the °" °"°s'° ' United States; or (C) _exclusively to the benefit of persons who have served in such forces and are in need; or (D) exclusively to the benefit of National Guard organizations, Reserve OmCBfS’ asso- ciations or organizations, posts or organizations of war veterans, or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units, or societ1es are organized in the Unite States or anyiof its possessions, and if no part of their net Mmm d earnings inures to the benefit of any private stockholder or ind1vid· amen. °°]p°u°°°° ual; or (E) exclusively to the benefit of members of the police or fire department of any city, town, village, or other municipality, or the dependents or heirs of such members; or ,,;f¤"°“““"" ‘“’"· (2} Any admissions to agricultural fairs if no part of the net earnings thereof inures to t e beneiit of any stockholders or mem- bers o the association conducting the same, or admissions to any exhibit, entertainment, or other pay feature conducted by suc °°°‘”“°°*" association as art of any such fair-——if the proceeds therefrom are used exclusivellizl for the improvement, maintenance, and operation of snchagricul ral fairs. _d§,,'jB¤$*g;8*¤d¤°°° *¤ (c) The term " admission " as used in this title includes seats and ` tables, reserved or otherwise, and other similar accommodations, M t t be anegdthelglliarges madeltherefririh tg to be _d b th ¤•··¤· ¤ e moe excusiveo e x ai e erson a- mmd °°¤°i°u` ing for adniissiong at which every admissiolfi tickg: or gard is gold shall be conspicuously and indelibly printed, stamped, or written on the face or back of that part of the ticket whic is to be taken up by the management of the theater?era, or other place of amusement, toget er with the name of t e vendor if so d other than at the ticket chico of the theater, opera, or other place of amuse- ?°¤*“Y*°’ ‘*“°‘* ment. 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 o the price so printed, stamped, or written thereon, iscguilty of a misdemeanor, and upon conviction thereof shall be fin not more than $100. I $gf‘;g°*,;{‘g;‘{}°°•°*°· Sno. 501. On and after the date this title takes eEect there shall ' be levied, assessed, collected, and paid, in lieu of the taxes imposed by section 501 of the Revenue Act of 1924 a tax equivalent to 10 per eentum of any amount paid on or after such date, for any period after such ate, (a) as dues or membership fees (where the ues or fees of an active resident annual member are in excess of $10 per year) to any social athletic, or sporting club or organiza- 1¤i¤•¤<>¤f¤·¤· tion; 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