Page:United States Statutes at Large Volume 83.djvu/199

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[83 STAT. 171]
[83 STAT. 171]
PUBLIC LAW 91-000—MMMM. DD, 1969

83 STAT. ]

PUBLIC LAW 91-106-OCT. 31, 1969

171

of the gross receipts from sales of or charges for such tangible perExceptions. sonal property and services, except that— " (1) the rate of tax shall be 2 per centum of the gross receipts from (A) sales of food for human consumption off the premises where such food is sold, (B) sales of or charges for the services described in paragraph (11) of section 114(a) of this title, and (C) sales of medicines, pharmaceuticals, and drugs not made on prescriptions of duly licensed physicians, surgeons, or other general or special practitioners of the healing art; "(2) the rate of tax shall be 5 per centum of the gross receipts from sales of or charges for any room or rooms, lodgings, or accommodations, furnished to transients by any hotel, inn. tourist camp, tourist cabin, or any other place in which rooms, lodgings, or accommodations are regularly furnished to transients; and "(3) the rate of tax shall be 5 per centum of the gross receipts from sales of (A) spiritous or malt liquors, beer, and wines, and (B) food for human consumption other than off the premises where such food is sold."' SEC. 105. Paragraph (b) of section 127 of the District of Columbia Sales Tax Act (D.C. Code, sec. 47-2604(b)) is amended to read as 68 Stat. 118. follows: Rate of tax,, (b) On each sale of food for human consumption off the premises food consumed where such food is sold where the sales price is from 13 cents to 62 cents, of pr f^ both inclusive, 1 cent; on each such sale where the sales price is from 63 cents to $1.12, both inclusive, 2 cents; and on each 50 cents of the sales price or fraction thereof of such sale in excess of $1.12, 1 cent. SEC. 106. Paragraph (o) of section 128 of the District of Columbia Sales Tax Act (D.C. Code, sec. 47-2605 (o)) is amended by striking out 63 Stat. 117. "whether or not". SEC. 107. (a) Subsection (a) of section 147 of the District of Columbia Sales Tax Act (D.C. Code, sec. 47-2624(a)) is amended to read as 66 Stat. 543. follows: "SEC. 147. (a) Any person who fails to file a return, who files a false P e n a l t y and or incorrect return, or who fails to pay the tax to the District within interest. the time required by this title shall be subject to a penalty of 5 per centum of the amount of tax due if the failure is for not more than one month, with an additional 5 per centum for each additional month or fraction thereof during which such failure continues, not to exceed 25 per centum in the aggregate; plus interest at the rate of 1 per centum of such tax for each month or fraction thereof during which such failure continues; but the Commissioner may, if he is satisfied that the delay was excusable, waive all or any part of the penalty. Unpaid penalties and interest may be collected in the same manner as the tax imposed by this title. The penalty and interest provided for in this section shall be applicable to any tax determined as a deficiency." (b) Subsection (b) of such section is amended by striking out "The 63 Stat. 123. certificate of the Collector or Assessor, as the case may be," and inserting in lieu thereof "The certificate of the Commissioner". SEC. 108. Subsection (a) of section 201 of the District of Columbia Use Tax Act (D.C. Code, sec. 47-2701 (a)) is amended by adding at 68 Stat. 118. the end thereof the following new paragraphs: Admission " (6) The sale of or charges for admission to public events, including certain per- to movies, musical performances, exhibitions, circuses, sporting events, formances. and other shows or performances of any type or nature, except that any casual or isolated sale of or charge tor admission made by a semipublic institution not regularly engaged in making such sales or charges shall not be considered a retail sale or sale at retail.