, 1958-05-24

LEGISLATIVE
amount due. The Court shall advance such petition and
shall hear such relevant evidence as the taxpayer and tax
administration authority may produce and shall, IN the
light of such evidence, arrive at the amount the taxpayer
should have paid had he complied with the Law. Where
upon, the taxpayer shall be required to pay such amount,
plus any accrued penalty, and Court costs.
te4 The Commissioner of Finance after arbitrarily
determining the amount Of tax due may, upon the taxpay-
er having complied with the Law by furnishing the lnfor-
nation required prior to the levy of attachment, reach an
agreement with the taxpayer respecting the amount due,
plus accrued penalties.
SECTION 7. Articles, goods, merchandise and com
modities purchased by mail and delivered to individuals
within the Virgin Islands for their own use or consumption
shall be taxed upon entry into the Virgin Islands for each
delivery at the rate specified in Section 3 of this law upon
valuation determined by the sales price. Immediately up
on receipt Of any articles, goods, merchandise or comn1o-
dities from the Post Office, the shipping agency or airline
office, the purchaser shall declare the contents and value
thereof to the Tax Division and pay the tax as provided by
law; Provided, that wherever a seller shall have agreed to
include and shall have included the tax in the sales price,
the purchaser shall not be required to declare the ship
ment. The Commissioner of Finance may enter into agree
ments with business organizations for such inclusion of the
tax in the sale price and for remittance of all sums thus
collected either monthlyor at such other reasonable inter
walls as may be necessary to reconcile returns and pay
ments to a regular routine Of record keeping.
SECTION 8. A Tax at the rate of five (5%) per cent
on a Gross Receipts shall be levied on all performances,
on Gross Receipts shall be levied on all performances,
races, theatrical performances, motion picture shows, box
ing matches, circuses and concerts where admission is
available to contributors, or where or for which contribu-
lions are solicited. PROVIDED, however, that this. tax
shall not apply in the case of any event held by or spon-
sored by any officially recognized religious, charitable,
benevolent-ciVic, educational or other organization when
not engaged in the conduct of business for profit.
The owner or operator Of any theatre, auditorium,
building or property where performances an dentertain-
ments are held shall be Jointly liable with the managers or
conductors of such performances or entertainments for
making reports and payments at such periods OF time as
+bn Head Of tho Tax Division shall REQUIRE.
SECTION g. All persons, partnerships, firms, cor
p~orations or other business associations engaged in a trade
or business in the Virgin Islands shall keep such records
as are adequate and necessary for them to prepare the
several reports required by this law, and the Commits
Sionor Of Finance and his agents are authorized to examine
anv books. records, papers or other information bearing
upon matters covered by this law and he may require
the attendance of a taxpayer having knowledge of such