The Record-courier. [volume] (Gardnerville, Nev.) 1904-current, 1917-10-26
LAW GOVERNING
AMUSEMENT HALLS
Tax on Admission Tickets to
BE in Force After Next
Month

Following is the new law which will
govern all places of amusement
after December 1st
Section 700. That from and after
the first day of December, 1917, there
shall be levied assessed, collected,
and paid (A) a tax of one cent for
each ten cents or fraction thereof, Of
the amount paid for admission to any
place, including admission by season
ticket or subscription, to be paid by
the person paying such admission
Provided that the tax on admission of
children under II years of age, where
an admission charge for such children
in made, shall in every case be one
cent, and (B) in the case of persons
Except bona fide employees, muni-
cipal officers on official business, and
children under IL years OF age) ad-
mitted free to any place at time
when and under circumstances under
which admission charge is made to
other persons of the same class a tax
OF one cent for each ten cents or
fraction thereof of the price so charg-
ed TO such other persons for the same
and similar accommodations to be
paid by the percons so admitted, and
tCl tax of one cent for each ten
cents or fraction thereof paid for ad-
mission to any public performance for
profit at any cabaret or other similar
entertainment to which the charge
for admission Is wholly or In part in
clnded In the price paid for refresh
ments. service, or merchandise.
In the case of persons having the
permanent use of boxes or seats In an
opera house or any place of amuse-
ment, or lease for the use of such
box or seat in such opera house or
place of amusement, there shall be
levied, assessed. collected, and paid
a tax equivalent to ten per centum
of the amount for which similar box
or seat Is sold for performance or ex-
hibition at which the box or scat Is
used or reserved by or for the lessee
or holder. These taxes shall not be
imposed In the case of n place the
maximum charge for admission to
which Is 5 cents, or In the case OF
shows. rides. and other amusements
tthe maximum charge for admission
general amusements parks or in the
to which il ten cents) within outdoor
case of admission to such parks.
Section 702. That every person,
corporation, partnership. or associa-
ton receiving any payments for such
admission. dues, or fees, shall collect
the amount of the tax imposed by Sec
uon '0l from the person making such
payments, or fB) admitting any per-
son Tree to any place for admission
10 which charge Is made shall col
iect the amount OF the tax imposed
ny section seven hundred from the
person so admitted, and (C) In either
case shall make returns and payments
VI the amounts so collected, at the
same time and In the same manner as
provided in section 503 of this act.
sec. 5O3 That each person, corp
Grafton. partnership. or association
receiving any payments referred to In
section 800 shall collect the amount of
'he tax. II any, imposed by such Sec
''oh from the person. corporation,
partnership, or association making
such ayments. and shall make month
~ returns under oath, to duplicate,
and pay the taxes SO collected and
'he taxes imposed upon 1t under para
graph two Of section 500 and one to
Tue collector or internal revenue and
one to the principle office or place OF
business is located. Such returns
snail contain such information, and
pe made in such manner, as the Com
missioner of Internal Revenue, with
'he approval of the Secretary of
treasury, may by regulation pre-
scribe.