The Key West citizen. [volume] (Key West, Fla.) 1879-current, 1941-09-29
GIVES OUTLINE
OF new TAXES
BEING LEVIED
COLLECTOR OF INTERNAL
REVENUE EXPLAINS ADD
TIoNAL AMOUNTS TO BE
COLLECTED

1 John l. Fahs, Collector of In
ternal Revenue, advises that in
addition to increased income
taxes, the 1871 Revenue Act pro-
vides additional revenue through
the levying of floor stocks taxes
pm tires, tubes, matches, wine, and
distilled spirits.
FANS explained that in the case
of tires and tubes, the tax applies
to the ones held for sale at the
first moment of October /, 1941,
by wholesalers, jobbers, distri-
butors, retailers or any person
other than the manufacturer, pro-
ducer or importer. The tax ap-
plies to all matches held at the
first moment of October 1, 1941,
by wholesalers, jobbers, distri-
butors and retailers. In respect to
retailers, the tax is applicable only
to the matches held in the ware
house or place other than the re-
tail establishment.
Other provisions in the 1871
Revenue Act include higher es-
tate and gift taxes, an increase in
the tax on safe deposit boxes,
elimination Of all exemptions on
admission taxes, imposition of a
59e tax on cabarets, roof gardens,
ETC., manufacturers tax increase
on autos, trucks, buses and Access
series, radios, monographs, rec
ords, musical instruments, refrig-
orators, refrigerating apparatus
and air conditioners, and tax of
6R of the amount paid by SUBJ
scribers for local telephone serv-
ice. New taxes were imposed on
the manufacturer, producer or
importer of sporting goods, lug
gage, electric, gas and oil appli-
ances, Photographic apparatus,
electric signs, business and store
machines, rubber articles, COM
mercial washing machines, optical
equipment, electric light bulbs
and tubes.
New taxes of general interest
throughout Florida are the re-
tailers' excise taxes These re-
quire retailers of jewelry, furs and
toilet preparations to collect toe
of the sale price on all taxable.
goods and make monthly returns
to the Collector of Internal Rev
enue in Jacksonville. Under this
section Of the law barber shops,
beauty parlors or similar estab-
lishments are required to pay the
tax on all toilet preparations pur-
chased.
The law provides for a tax of
So on all transportation tickets
where the cost is in excess of 35c.
Additional fares such as pullman
are taxable at the same rate.
Each person having on his
premises coin operated amuse-
ment or gaming device must pay
a tax of at least $40.
Anyone operating bowling
alley, billiard or pool room, is re-
quired to pay $40 per year for
each alley or table.
Mr.. Fahs explained that per-
haps the most all inclusive tax
provided under the 194l Revenue
Act is the use tax on motor
vehicles and boats. Any motor
vehicle used on the public high
ways is subject to tax Of $500
per year. Boats measuring from
is to % feet carry a tax OF So 90,
with a graduated tax increase on
the basis of the overall length
The tax imposed on, motor We
hicles and boats shall nat apply to
any use before February |, 1912,
and use before such date shall not
be considered to be used within
the meaning Of the law.
For such detailed information
as is available concerning the
taxes outlined above. Mr.. FANS
suggested that the local offices of
the Internal Revenue Service or
his office in Jacksonville be con-
tacted.
Mr.. Fahs said that in view OF
the greatly increased work re-
sulting from the new tax bill the
indulgence of the public Isl
earnestly requested. as inquiries
viii be answered as promptly as
possible.