The Waterbury Democrat., 1932-10-06
Fail To Register As Tax Contact
 Points Locally
Internal Revenue Office Starts Drive to List Resorts Very Few File Applications to Date Says mc' Cratll Promising Drastic Action

duty to collect admission taxes is imposed on the person. making such application. In cases falling within class CD the application must be filed in the office of the collector of internal revenue of each district in which such a place is owned or leased. In cases falling within class (3) the application must be filed in the office of the collector or internal revenue of the district In which is located the principal place of business of the person making the application, or in which is To- cated his residence, if he has no fixed place of business. The col- lector, if satisfied that all the state ments made in the application for registry are correct, will issue ] certificate of registry on Form 753 to the person who made such ap- plication. This certificate must be kept conspicuous1y posted in the principal place of business of such person, or be carried about with him if he has no fixed place of bus- mess. This certificate is not trans- ferab1e from one person or firm to another, or, except in the case of travelling show or similar organi- zation, from one place of business to another.
 Art AZ. Travelling shows-The proprietor or manager of every show, circus, exhibition, Chautau- qua, or other amusement enterprise which is travelling or itinerant,
 shall file the application for reg istry required by Art. 46 with the collector of internal revenue of the
 district in which the headquarters
 of such show is located, if 1t has an established headquarters. If 1t has no established headquarters, then the application shall be filed
 with the collector of the district in which such proprietor or manager
 resides. The certificate of registry the daily record required by Art
 A, and q copy of each monthly re- turn (see Art. 45) must be carried along with the show and exhibited | on request to collectors of other districts or to internal revenue agents.
 This article applies only to shows, etc., which control the sale of tick cts to their performances and the collection of tax on the same. It does not include, therefore, travel
 ing theatrical attractions. lyceum entertainers, or the like, who per- form in theaters or other places where the local management con-
 trols the sale of tickets and the collection of tax.
 The Deputy Internal Revenue Collector also stated today that q
 fine of $1,000, provided by law, will be imposed on all engaged in
 businsses indicated below, for failure to register:
 Manufacturer, producer, or inn
 porter of beverages derived wholly
 or in part from cereals or. substi- tutes therefor, containing less than
 one-half of one percentum o1 alcohol by volume.
 Manufacturer, producer, or i'm porter of unfermented grape juice
 containing 35 per centum or less
 of sugars by weight.
 Manufacturer, producer, or inn porter of unfermented fruit juices (except grape juice) or limitations
 thereof intended for consumption
 as beverages.
 Manufacturer, producer, or i'm porter of carbonated beverages
 commonly known as soft drinks manufactured, compounded, or
 mixed by the use of concentrate, | essence, or extract.
 Manufacturer, producer, or i'm porter of still drinks containing
 less than one-half of one per cen
 tum of alcohol of volume, intend
 ed consumption as beverages in
 the form in which sold, other than
 grape juice, natural or artifica,
 mineral or table waters or imi-
 tations, or pure apple cider. Producer, bottler, or importer of
 natural or artificial mineral or
 table waters or limitations thereof /, sold in bottle or other closed con
 tainers as over 12h cents per | gallon.
 Manufacturer, producer, or im-
 porter of finished or fountain
 syrups of the kinds used in. the
 manufacturing compromising or
 mixing drinks commonly known as
 soft drinks.
 Manufacturer, producer, or im- porter, of, or dealer in, carbonic
 acid gas to be used in the manu-
 featuring, compromising, or mixing
 drinks commonly known as soft drinks.