, 1959-10-06

A0y any onA e0h AAo1I0 go AZ
Section 46. Tax upon mail order purchasers; agree
ments to inclue tax in mail order price
Articles. goods, merchandise and commodities pur-
chased by mail and delivered to individuals within the
Virgin Islands for their own use or consumption shall be
taxedupon entry into the Virgin Islands for each delivery
at the ratesspecifed in Section 40 of this chapter upon
valuation determined by the sales price. Immediately
upon receipt Of any articles, goods, merchandise or COM
modiies from the Post Office, the shipping agency or air
line office, the purchaser shall declare the contents and
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 de-
clare the shipment. The Commissioner of Finance may
enter into agreements with business organizations for such
inclusion Of the tax in the sale price and for remittance
Of all sums thus collected either monthly or at such other
reasonable intervals as may be necessarysto reconcile re-
turns. and payments to- Irregular routine OF record keeping.
Section AZ. Tax on performances and entertainments
(al 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 cock4ights,
horse races, theatrical performances, motion picture
shows, boxing matches, circuses and concerts where adj
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
case Of any event held by or sponsored by any officially
recognized religious, charitable, benevolent-civic, educa-
tional or other organization when not engaged in the con-
duct Of business for profit.
(hl The owner or operator of any theater, audito-
rum, building or property where performances and enter
tainnents are held shall be jointly liable with the man
ayers or conductors OF such performances or entertain
nents for making reports and payments at such periods
Of time as the Head of the Tax Division shall require.
Section 48. Taxpayers records
All persons, partnerships, firms, corporations, or
other business associations engaged in a trade or business
IN the Virgin Islands shall keep such records as are ade-
qlate and necessary for them to prepare the several re-
ports required BY this chapter, and the Commissioner Of
Finance and his agents are authorized to examine any
books, records, papers or other information bearing upon
m9ftArCs POVArnd nv fhic ahnnf0r% ond hn nou roC.,;rA# 4bo
of a taxpayer having knowledge Of such books,
records, etc as much as may befnecessary for proper en-
,forcement Of this chapter.
Section 49. Wharfage
{) All vessels plying between the. British Virgin
Islands and the Virgin Islands Of the United States or be-
tween points in the Virgin Islands of the United States
using the facilities of the new bulkheadin Charlotte Anna
lie or the other public wharves or public landing places
in the Virgin Islands for docking, or unloading cargo or