The Lakeland evening telegram. (Lakeland, Fla.) 1911-1922, 1920-07-07
REVENUE DRIVE
ON FOR COLD
DRINK TAX

H. washington, July Tine united
States bureau of internal revenue is
on the war path for taxes from deal
ers in soft drinks, no matter whether
they are in Florida, Maine or Califor'
mia. A drive IS to be put into opera
ton with the idea of netting Me gov
ernment every penny it can get. Re-
ports from certain districts are that
many dealers are failing to account
for this tax, that they are selling
thousands of gallons Of soft drinks in
the place of beer and intoxicants and
that they are reaping small harv-
est for themselves but forgetting the
governments end Of the matter.
Il Instructions have been sent to col
lectors Of internal revenue to add
penalties in all cases where there is
evidence of wilful attempts to evade
payment. The maximum penalty for
such offense is fine of not more than
$4,000, one years Imprisonment, or
both. Whether offers of compromise
will be considered, or recommends
ton made for prosecution will depend
upon the facts disclosed in each par
ticular case.
Collectors are advised also to note
that persons who knowingly apprc
pirate to their own use taxes which 1t
is their duty TO collect and return to
the government are liable to prose-
cution. It Is rot necessary that the
intent be to appropriate money 20 %
to- forever exclude the government,
but the mere use Of the money with
the knowledge that it belongs to the
United States constitutes the frau
dulent transaction.
The soft drink tax of one cent for
each ten cents or fraction thereof o;
the amount paid applies to all sales
Of soft drinks, ice cream, ice cream
sundaes and similar articles of food
and drink in an ice cream parlor or
similar place Of business if sold for
consumption in or in proximity to the
place Of sale. All sales from soda
fountains of the articles mentioned
are taxable. regardless Of The nature
OF the place Of business in which the
fountain is located, in these two in
stances the tax applies whether or
fnOt the sale is accompanied by the
purchase Of the articles as part o.
the meal.
! II the sale is made at hotel, res
taurant, cafeteria lunch room or club
house as part Of a meal, and the ar
ticles are not sold from a soda foun
tain, no tax is due. Sales at such
places when made separately and not
os part Of meal are. taxable.
II several articles are purchased at
the same time, the total price paid is
the unit for computing the tax. Thus.
If a purchaser orders two sodas, each
selling for Is cents, the total tax Is
three cents and not four.
Regulations covering the collec-
lections Of this soft drink tax require
that daily records be kept showing
the number OF sales and the tax
thereon. In case the vendor does not
use an adequate cash register or
check system from which records may
b kept, the regulations require that
separate receptacle shall be used to
retain the tax collections.
The bureau is making this drive not
only for the collection of delinquent
soft drink taxes, but the so-called
luxury tax, the tax on rentals, earned
from the lease or income license OF
motion picture films, the admission
taxes, the manufacturer tax on Jew
elry and works of art, and the tax on
toilet articles and proprietary medi
cines.
A flying squadron from the Wash.
ington headquarters is soon to visit
the larger cities of this country
where thousands of gallons of soft
drinks are dispensed daily, to COOP
crate with field deputies and other Of
ficials in the hope of getting a square
deal for Uncle Sam.