190 CODIFICATION OF INTERNAL REVENUE LAWS which would be charged to the holder or subscriber for a single admission is less than 41 cents, until July 1, 1939, and thereafter $3 or less. (2) BY WHOM pAID. -T he tax imposed under paragraph (1) shall be paid by the person paying for such admission. (b) PERMANENT USE OR LEASE OF BOXES OR SEATS.- (1) RATE. -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 under paragraph (1) of subsection (a)), 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. (2) BY WHOM PAID.- The tax imposed under paragraph (1) shall be paid by the lessee or holder. (c) SALES OUTSIDE Box OFEICE.- (1) RATE.- Upon tickets or cards of admission to theaters, operas, 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 estab- lished price therefor at such ticket offices plus the amount of any tax imposed under paragraph (1) of subsection (a), a tax equiva- lent to 10 per centum of the amount of such excess. (2) BY WHOM PAID.- T he taxes imposed under paragraph (1) shall be returned and paid by the person selling such tickets. (3) How PAID.- The taxes imposed under paragraph (1) shall be returned and paid in the manner and subject to the interest pro- vided in sections 1715, 1716, and 1717. (d) SALES BY PROPRIETORS IN EXCESS OF REGULAR PRICE.- (1) RATE.- 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. (2) BY WHOM PAID.- T he tax imposed under paragraph (1) shall be returned and paid by the persons selling such tickets. (3) How PAID.- T he tax imposed under paragraph (1) shall be returned and paid in the manner and subject to the interest pro- vided in sections 1715, 1716, and 1717. (e) SALES WHERE PRICE INCLUDES REFRESHMENTS, SERVICE, OR MER- CHANDISE.- (1) RATE.- A tax of 11/2 cents for each 10 cents or fraction there- of 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 deemed to be 20 per centum of the amount paid for refreshment, service, and merchandise. Where the amount paid for admission is 50 cents or less, no tax shall be imposed. (2) BY WHOM PAID. - The tax imposed under paragraph (1) shall be paid by the person paying for such refreshment, service, or merchandise. (f) CRoss REFERENCE. For provisions requiring the tax so collected to be held as a special fund in trust for the United States, see section 3661. SEC. 170L EXEMPTIONS FROM TAX No tax shall be levied under this subchapter in respect of- (a) RELIGIOUS, EDUCATIONAL, OR CHARITABLE ENTErrIAIENrT.- Except in the case of admissions to any athletic game or exhibition
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