, 1959-12-12
THE ST. cROIX AVIS

LEGISLATIVE RECORD Continued
Continued from Thursday
(l When the arbitrary determination Of tax due is
made, as provided in subsection lal Of this section, the tax
payer shall be billed forsaid amount and may be proceed
ed against in any way that any other delinquent taxpayer
naye be proceeded against, including the levy and attach
ment and sale OF property, whether real or personal; pro-
Vided, however, that the taxpayer may file a petition IN
the Municipal Court that such execution be stayed, pend
ing determination of the actual 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, ar
rive at the amount the taxpayer should have paid had he
complied with the law. Whereupon, the taxpayer shall be
required to pay such amount plus anyaccrued penalty and
Court costs.
{c) The Commissioner of Finance after arbitrarily
determining the amount of tax due may, upon the tax
payer having complied with the law by furnishing the in
formation required prior to the levy Of attachment, reach
any agreement with the taxpayer respecting the amount
due, plus accrued penalties.
ld The Commissioner OF Finance, upon satisfactory
proof by a taxpayer that failure to file a return or pay any
tax or penalty required under the provisions OF this chap
ter was due to reasonable cause and not due to Wiful
neglect, may waive any and all penalties
Section 46. Tax upon mail order purchasers agree
ments to include tax in mail order price
Articles, goods, merchandise and commodities puT-
chased 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 Tor each delivery
at the rate specified in section AZ Of this chapter upon
valuation determined by the sales price. Immediately
upon receipt Of any articles, goods, merchandise or COM
modities from the Post Office, the shipping agency or air
line office, the purchaser shall declare the contents and
value thereof to the Tax Division and pay the tax as pro
vided by law; provided, that wherever a seller shall have
agreed to include and shall have included the tax in the
sales prices, the purchaser shall not be required to declare
the shipment. The Commissioner of Finance may enter
into agreements with business organizations for such IN
cluson Of the tax in the sale price and for remittance OF
all sums thus collected either monthly or at such other
reasonable interval as may be necessary to reconcile re-
turns and payments to a regular routine of record keeping.
Section Az. Tax on performances and entertainments
() "A tax at the rate Of five 800 per cent on gross
receipts shall be levied on all performances, or entertain
ments, not including dances, but including cock-ightS
horse races, theatrical performances, motion picture
shows, boxing matches, circuses and concerts where ad-
mission is charged or where admission IS available to con
tributors. or where or for which contributions are solicit
ed: provided, however, that this tax shall not apply in the
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