The gazette-times. [volume] (Heppner, Or.) 1912-1925, 1919-05-15

cents or fraction thereof Of the price
The tax is upon the whole of the
amount Of the price paid by the pur-
chaser. when the price is paid al
one time tho in payment for several
articles which are the subject of a
single transaction of purchase OF
sale; the total price paid is the unit
for computing the tax" Thus, if
the purchaser orders two sodas at
the same time, each sold for f5c, &c
tax is &c and not 4c. If, however,
he buys one soda for 15c the tax is
2 cents and if he then Immediately
purchases another 15c drink the tax
is &c on the second sale, which can
not be treated as part of the first
sale. Any means by which separate
purchasers pool their order for de-
feating or escaping the tax imposed
by section 63G shall be carefully
guarded against by the vendor, for
its employment subjects the pur-
chaser and the vendor (if he connives
in it, to the penalties provided in
section 1903 of the Act.
Place of business: The tax Is
upon the price of certain com-
modities paid to any person con-
ducting a soda fountain, ice-cream
parlor, or other similar place of
business. The words, 'other
similar place of business" refer
primarily to the character of the bus
mess transacted rather than to any
physical resemblance to the place
where such business is done. Wheth-
er a person selling the above de-
scribed articles is conducting a place
of business similar to a soda foun-
tain or ice-cream parlor is question
dependent on the facts in each par
ticular case. Sales Of soft drinks,
ice cream, and similar articles Of
food or drink otherwise taxable,
when made in the course of his
leg uldl DuSiHCoo W tioNOhho
vendor, whether by means of a
motor vehicle, pushcart, or other
~'-o> GRO subject to the tax imposed
by section $50. Sales of soft drinks,
ice cream and similar articles by
i4dlviduals or organizations, such as
religious, educational, or charitable
societies, on special occasions only,
as church festivals, social parties,
etc, are not taxable; such sales in
5tands, booths and similar places at
agricultural fairs, racing parks,
public exhibitions, circuses, shows
and similar places, are taxable. The
distinction lies in the fact of the
sale being made by the person con-
ducting a place of business, even tho
temporarily, and merely incidental
sales which cannot properly be con-
sidered business" Sales of soft
drinks, ice cream, and similar
articles of food and drink are not
taxable when made in the regular
course of business at a hotel, res
taurant, cafeteria, lunch-room, or
unless such articles are
sold separate and apart from meals.
Consumption at place of business:
The above section provides that the
tax shall be levied upon the sale of
soft drinks, ice cream, ice-cream
5odas, sundaes, or other similar
articles of food or drink, when sold
for consumption in or in proximity
% such place of business. This
provision is interpreted to mean that
when any of the specified articles
ire sold in such containers Z under
such conditions as to indicate that
hey would ordinarily be consumed
N or in proximity of the place of
business, they are taxable. Ice
,ream sold in cones is taxable. When
ce cream or any similar article is
3old under conditions which indicate
hat it usually would be consumed
1t or in proximity to the premises,