Evening star., 1940-03-24

piers, swimming pools, bathing es-
tablishments, fairs and all other
places at or in which the public
may be entertained.
Streetcar and bus fares, however,
are specifically exempt from the sales
tax.
Under the pending plan the tax
would be paid by consumers to the
retailers In tokens, which the Com
missioners would be authorized to is
sue In denominations OF mill and 5
mills. The tax would be collected ac-
curate to the nearest one-tenth Of !
per cent.
As the bill now is written pur-
chases as low as 8 and 4 cents would
be subject to the sales tax. In the
collection Of the tax, the measure
says, q fractional part Of a mill shall
be disregarced unless 1t amounts to
one-half mill or more, in which case
1t would be Increased to l mill.
Thus, 1-mill tax would be collected
on 3 and 4 cent purchases because
the tax on each one would amount
to more than half q mill.
Quarterly Returns Required.
The new bill provides that within
is days after the quarter ending
March 81, 1941, and within Is days
after the close of each subsequent
quarter every retailer In the District
shall furnish the assessor a return
showing his gross receipts during
the preceding quarter. At the same
time, the retailer would pay the tax
collector the amount of the sales tax
collected by him, plus 2 per cent of
the purchase price of property pur-
chased and used or consumed by him
without the payment Of the retail
sales tax.
To aid in the enforcement, every
retailer would be required to OBJ
tain a license and pay a license fee
OF IS for each place of business.
The license could be revoked, can
celed, refused or not reissued for
failure to file return, pay the tax,
or do any act required by the regu-
lations. Any one selling retail per-
sonal properties not exempt with
out a license would be liable to a
fine Of $500 for each failure.
Every sale of tangible personal
property would be considered a re-
tail sale, unless the purchaser de-
livered to the seller a certificate of
resale on such forms as the Com
missioners would prescribe.
Penalty for Delay.
II returns were not made and
filed on time. the assessor would add
10 per cent to the tax. If the fail
ure was due to willful neglect, Is
per cent would be added. If a re-
turn were incorrect or insufficient,
and the amount paid were less than
what was due. the difference, to-
gether with interest at the rate of
l per cent a month, would have to
be paid by the retailer to the as
SCISSOR. If the tax were not paid
when due, interest would be COL
lected at the same rate.
In case Of overpayment of the
tax imposed by this title, the over
payment would be refunded to the
taxpayer, but no such refund would
be allowed after one year from the
time the tax Is paid.
If any retailer sells his business
or stock Of goods and quits the
business. -he would be required to
make final return and payment of
the sales tax within IS days after
the date of quitting business. His
successor, if any. would be required
to withhold a SUFFICIENT amount of
the purchase money to cover the
amount Of taxes, interest or penal
ties due and unpaid until the for
mer owner produces receipt show
Ing the taxes have been paid.
Absorbing Tax Unlawful.
The provisions of the law relating
to examination of books. records and
the taking Of testimony applicable
to the personal property taxes would
apply to the taxes imposed under
the retail sales tax title.
1t would be unlawful for any re-