The Dawson news. (Dawson, Ga.) 1889-current, 1919-05-06
EXTRA CENT NEEDED
TO MAKE NICKEL GO
MANY FOUNTAIN DRINKS ARE
COSTING MORE UNDER RUL-
ING. SOME NoN-TAXABLE.

Soda water, ice cream, sundaes,
root beer and all other soda fountain
drinks became taxable Thursday I'M
der the revenue act. Five and ten
cents drinks or dishes are taxed one
cent, while fifteen or twenty cent
drinks are taxed two cents, and the
tax is collected from the purchaser,
unless the soda fountain keeper
chooses to reduce his prices to in
clude the extra tax item-and he
hasn't.
The question of when drinks are
taxable and when they may not be
taxable, and the precise methods of
collecting the tax, are discussed at
length in statement issued by the
internal revenue bureau for guild
ance of proprietors and patrons of
soda fountains.
These examples are of taxable
drinks when mixed and sold at the
fountain fol consumption on the
premises:
"Orangeade, lemonade, pineapple
juice, coca-cola, root beer, moxie,
phosphates, fruit and fiavoring syr-
ups mixed with carbonated water or
plain water, milk shakes, matted milk
shakes, cream and egg shakes, ice
cream, ice cream sodas, sundaes, ice
cream sandwiches, favored ices"
These drinkables are not taxable:
Hot beef tea, coffee, tea, butter
milk, milk, hot chocolate, hot clam
broth, tomato bouilon and bottled
drinks sold direct from the contain
er. Separate manufacturers taxes
are imposed on drinks of the latter
class
Not Taxable in Restaurants.
Ice cream is not taxable when sold
in containers to be carried away from
the selling place to be eaten. IceI
cream cones are taxable. Bromo self
ger, Rochelle salts, seidlitz powders,
castor oil, EPSON salts and similar
medicines often served at soda foun-
tains are not subject to the tax.
Soft drink stands or push cart en-
terprises are subject to the tax, but
restaurants or other places serving
ice cream or soft drinks as an incl
dental feature of the business are not
required to collect or to pay the tax.
Church "sociables" and clubs are ex-
empt, but booths at county fairs, cir
cuses or ball games must collect the
tax.
Monthly returns must be made to
the district revenue collector by the |
soda fountain proprietor and daiIy
records kept by cash register or
otherwise. If the proprietor has no
register he is advised to keep his
tax pennies separate.
The LUXURY" Tax.
The revenue bureau has also pub
lished preliminary regulations gov
ernlng assessment of new taxes
against so-called ''luxuries" such as
expensive carpets, picture frames, va
Uses, umbrellas, smoking jackets, |
silk hosiery, fancy waistcoats, mems
and women's dresses and hats, also
effective Thursday, May /. This tax
is figured at the rate of 10 per cent
amount paid by the purchaser in ex-
cess of certain prices mentioned in
the act for each article.
A retailer in stating the price of |
an article must give its actual selling
price and the tax extra He may not |
state a price which includes the tax.
Careful records must be kept by
the merchant. Returns for both the |
luxury tax and the soda water tax
must be made on the last day of the
month following the month for which
the return is made. Thus, May bust
ness must be reported by June.