The Arvada enterprise., 1917-11-08


ton of the premium charged under
each policy including renewals, but
not including policies Of reinsurance.
Casualty insurance. one cent on each
dollar or fraction of the premium
charged under each policy Except In
demnlty and surety bonds, which are
taxable under another title Of the billy
including renewals. but not including
reinsurance policies.
Policies issued by any corporation
exempt from the income tax are ex-
empt from this tax.
The person, partnership or associa.
ton issuing such policies Of insurance
is required to make monthly returns
and monthly payments to the govern
ment.
For every ten cents or fraction
thereof you spend on the movies you
must turn over to the government one
cent. OF course, the movie propri.
etors may save you the inconvenience
Of handling pennies by raising his ad-
mission price a nickel, as many other
persons selling goods affected by the
war tax have already done.
Here is the way admission tax and
the club dues levies will fall upon
the public:
One cent on each ten cents or frac-
ton of the amount paid for admission
to any place including admission BY
season ticket or subscription. to be
paid by the person paying for such
admission. except in the case Of chill.
dren under twelve, where the tax In
every case Is one cent. Persons ad-
mitted free pay the tax on the basis Of
the charge made to other persons Of
the same class, except employees.
municipal officers on Official business
and children under twelve. Where
the charge for admission to cabaret
or similar entertainment IL wholly or
In part included in the price paid for
refreShnent, service or merchandise.
the amount pnid is to be computed un.
der regulations to be prescribed by
the treasury department.
In the case Of persons having the
permanent use of boxes or seats, or
lease thereon. the tux IL equivalent
to 10 per cent Of the amount for which
a similar box or seat Is sold for the
performance or exhibition at which
the box or seat is used or reserved by
or for the lessee or holder.
These taxes are not to be imposed
in the case Of place where the maxi.
mum charge for admission IL five cents
or for shows. rides or other amuse.
ments In outdoor general amusement
parks where the admission Is ten cents
or In the case Of shows. rides or other
amuscmcnts (the maximum charge for
admission to which Is ten cents) with
In outdoor general amusement parks.
or in the case Of admissions to such
parks. Where the proceeds inure ex.
clusively to the benefit Of religious,
educational or charitable societies or
organizations. and In the case Of nd.
missions to agricultural fairs. no tux
shnll be levied, provided none Of the
proceeds nre distributed to stOckhold-
crs or members Of the association.
A tux OF 10 per cent is imposed on
the amount paid us dues or member.
ship fees. including Initiation fees, to
uny social. athletic or sporting club
where such dues or fees are In ex.
cess Of Sl2 per year. such tnx to bs
paid by the person paying the dues
or fees. Dues or fees paid to frn.
ternal or beneficiary societies. orders
or associations operated on the lodge
system are exempt.
Those collecting admission dues or
fees nre required TO collect the tsI
and make monthly returns and pay.
mcnts to the government.