The Celina Democrat. (Celina, O. [Ohio]) 1895-1921, 1917-11-09

|
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
dcmnity and surety bonds, which are
taxable under another title Of the bIl)
! including renewals, but not Including
reinsurance policies.
Policies issued by any corporation
exempt from the income tax are eX-
empt fr1m this taN.
The person, partnership or aSsocia-
tion issuing such policies of insurance
is required TO make monthly returns
and monthly payments to the govern
| ment.
For every ten cents or fruction
thereof you spend on the movies you
must turn over To the government OH"
cent. Of course, the movie. prupr
ctorS may save yea the Inconvenience
of handling pennies by raising his al
mission price n nickel, rs 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-
tion Of the amount paid for admission
to any place including admission by
season ticket or subscription. to be
paid by the pC"SOn paying for such
admission, except ia Tie case Of r!h.
dfen under twelve, where the tax ia
every ease is one cent. Persons ad-
mitted free pay the tax on the buslS 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 Il cabaret
or similar entertainment Is wholly or
in part included ia the price paid for
rPfrpShment, service or merchandise,
The amount paid 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
Il lease thereon. the tax is equivalent
to 10 per cent of the amount for which
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, tl,, ,nc, n ,,Iorn yVbnra tho Tnoyf.
mum charge for admission is 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
(the maximum charge for
in outdoor general amusement parks,
or in the case of admissions to such
parks. Where the proceeds inure ex-
to the benefit of religious,
or charitable societies or
and in the case of ad-
missions to agricultural fairs, no tas
shall be levied, provided none of the
are distributed to stOckhold-
nrs or members of the association.
A tax of 10 per cent is imposed on
The amount paid as dues or member.
ship fees, including initiation fees, to
any social, athletic or sporting clu
where such dues or fees are in ex
,ess of So per year, such tax to be
paid by the person paying the dues
)r fees. Dues or fees paid to fra
ernal or beneficiary societies, orders
,r associations operated on the lodge
system are exempt.
Those collecting admission dues or
ees are required to collect the ta2
md make monthly returns and pay.
nents to the government.