Ladysmith news-budget. [volume] (Ladysmith, Rusk County, Wis.) 1907-1927, 1917-12-14
DANCES MUST
PAY WAR TAX
Basketball Games and Many
Other Events Too, Sup
posed to be Exempt
RECENT RULINGS OF
COLLECTOR OF REVENUE
Lodges Affected as Well as Ladysmitll
Entertainment Course
Unique Tax

Dances have to pay a war tax. All
of the promoters of dances that have
z been held in Ladysmith or Rusk coun-
ty since the first of November owe the
government tax of ten per cent on
the gross receipts. and if they do not
pay there will he fine of 5000 as
SeSsed against each offender.
And all the entertainments except
those that are for the benefit of the
taxpayers and where the money goes
into the city or county treasury will
also have to pay tax.
The ruling of the collector of intern
al revenue directly affects the Lady
smith entertainment course. the basket
ball games at the high school gym and
all of the events which come under the
head of amusementS.
Just read what Burt Williams, Col
lectOr of Internal revenue for this dis
trict has to say:
THE provision which allows "bOna-
fide" employees to be admitted free of
tax does not include the admission tax
free of members of the families of en-
plOyes or the families of the owners,
managers or others connected with
the theater, but covers only 'bOna-fide
must be paid on free admissions not
specifically exempt by law.
The word proceeds" used in the
section eXempting from tax the adj
missions to entertainments where the
proceeds inure exclusively to the bene-
fit of religious, educational or charit-
able institutions. societies. or Organi-
ZatiOnS." is held to mean the entire
net proceeds after the expenses i'll
CURED in connection with the enter
tainment have been paid.
"One who rents or leases a theater
outright for one or more performances
must make returns and pay the tax
on the admission collected. The pro-
prietOr of the theater is required TO
show in his monthly return the dates
upon which the theatre was leased out
right and to whom the theatre was
leased.
The exemption in cases where the
maximum charge for admission is five
cents does not extend in cases where
a charge of more than five cents is
made for admission to any part of the
house.
Admission charged to university
and college and school athletic con-
tests are subject to tax. unless the
money collected goes directly into the
state. city or school district treasury.
Admission to lecture courses and
chatauquas are subject to tax unless
the entire net proceeds received from
such entertainments inure to the bene-
fit of some religious. charitable or ed
ncatiOnal society or organization.
Admissions to entertainments given
by secret societies are subject to tax.
although the proceeds may be used for
the purpose of benefit to members of
the society.
Admissions to entertainments given
by bands or other similar organiza-
tiOns are subject to tax.
Charges for admissions on account
of dances and roller skating Kinks are
subject to tax and must be reported
monthly and taX-paid in the same man
ner as theatre admissions.
1t will be observed from the above
that the ruling holding dance tickets.
lecture courses. and similar admis-
siOns subject to tax is going to affect
Il large number of people who are not
prODrietOrS of theaterS.
Manager NJ c. Martin of the Unique
sent to the collector $124.O0 as the
November war tax at the theater.