The sun., 1919-02-07

turned and paid. as provided 10 section
9o3. by person selling such tickets
t5) Persons having permanent use OF
boxes or seats in opera house or place
OF amusement or lease OF box or seat In
opera house Of amusement place Tin lieu
OF tax imposed by paragraph CD, tax
equivalent to 10 per centum OF the
amount for which similar box or seat Is
sold for each performance or exhibition
at which box or seat Is used or reserved
by or for lessee or holder. such tax to be
paid by lessee or holder: and
t6) Tax of l n cents for. each 10 cents
or fraction thereof. Of amount paid for
admission to public performance for
profit az roof garden, cabaret. or similar
entertainment, to which admission charge
Is wholly or In part included In price paid
for refreshment, service or merchandise !;
amount paid for such admission to be
deemed to be 20 per cent. Of amount paid
for refreshment, service and merchan-
disc; such tax to be paid by person
paying for refreshment, service or mer-
chandise
tb) No tax shall be levied under this
title in respect to admissions, all pro-
ceeds OF which inure exclusively to
benefit OF religious, educational or chari-
table institutions. societies or organize
lions societies for prevention of cruelty
to children or animals, or exclusively to
benefit OF organizations conducted for
sole purpose OF maintaining symphony
orchestras and receiving substantial sup
port from voluntary contributions none
of profits OF which are distributed to
members OF such organizations or ex-
clusively TO benefit of persons in United
states Army or Navy. or admissions to
agricultural fairs none Of profits of which
are distributed to stockholders or men,
bers of association conducting same.
(c) Term Admission" as used In this
title includes seats and tables. reserved
or otherwise. and other similar accom-
modations, and charges made therefor
(d) The price exclusive OF tax to be
paid by person paying for admission) at
which every admission ticket or card is
sold shall be conspicuously and indelibly
printed. stamped or written on face of
back thereof, with name vendor. II sold
other than at ticket Office OF theatre,
opera or other amusement place. Who
ever sells admission ticket or card on
which name OF vendor and price is not
printed. stamped or written or at price
In excess OF price 30 printed, stamped
or written thereon Is guilty of mIsde-
meaDor. and upon conviction thereof
shall he fired not more than 800.
Sec. SOL. From and after April !. 1919.
paid. IN lieu of taxes imposed by section
70l of Revenue Act OF 1917. tax equiva-
lent to 10 per cent OF amount paid on or
after such dates, for any period after
such dates. ta) dues or membership fees
(where dues or fees OF active resident
annual member are in excess OF $40 a
year, to social. .thletic, or sporting club
or orga nization or (b) initiation fees to
such club or organiza don, II fees amount
to more than $40. or II dues OF member
ship fees tnot including initiation fees)
of active resident annual member are in
excess Of $40 year such taxes to be
paid by person paying dues or fees
There shall be exempted from provisions
of this section all amounts paid as dues
or fees TO fraternal society. order. or as
ISOLATION. operating under lodgs system
In case Of life membership. life member
shall pay annually. at time for payment
of dues by active resident annual mem
bers. tax equivalent TO tax upon amount
paid by such member. but shall pay no
tax upon amount paid for life member
ship
Sec. s02. Every person (a) receiving
payments for such admission. dues, or
fees shall collect amount OF the tax i'm
posed by section 500 or sol from person
making such payments. or (b) admitting
any person free to any place for admis-
sion TO which charge Is made. shall COL
lect amount of the tax imposed by sec
ton 500 from person admitted. Every
club or organization having hfe members
shall collect from such members amount
OF tax imposed by section sol. In above
cases returns and payments OF amounts
so collected shall! 30 made at same time
and IN same manner as provided in sec
ton bO2