Page:United States Statutes at Large Volume 42 Part 1.djvu/318

 290 SIXTY·SEVEN TH CONGRESS. Srzss. I. Ch. 136. 1921. ¤,;g;*_j°¤¤#¤¤ ¤V¤¤~ (1) A tax of 1 cent for each 10 cents or fraction thereof of the ' amount paid for admission  any place on_or_a:fter such date, mcluding admission bfy season t1cket_ or subscrilption, to be paid by the person paying or such admission; but w ere the amount paid for _ admission IS 10 cents or less, no tax shall be imposed; a,*,‘},‘§§§:d* ;$,;°’§§ (2) Upon tickets or cards of admission to theaters, operas, and ¤¤wr¤¤¤¤b¤¤¤¤¤¤· other laces of amusement, sold at news stands, hotels, and places other ilian the ticket offices of such theaters, operas, or other places of amusement, at not to exceed 50 cents in excess of the sum of the established price therefor at such ticket offices plus the amount of any tax  under {paragraph (1), a tax e uivalent to 5 per centum of e amount 0 suc excess; and if sold for more than 50 cents in excess of the sum of such established price plus the amount of any tax imposed under paragra h (1), a tax eqinvalent to 50 per centum of the whole amount of such excess, such taxes to be returned and paid, in the manner and subject to the penalties and interest _ provided in section 903, by the person selling such tickets; (3) A tax equivalent to 50 per centum of the amount for which the 1¤r¤¤·¤¤· proprietors, managers, or mg?-lployees of anty opera house, theater, or other place of amusement or  o tic ets or cards of admission in excess of the regular or esta lished price or char e therefor, such tax to be returns and paid, in the manner and sugject to the penalties and interest provided in section 903, by the person selling such tickets; BY"°‘*’°“°"»°‘°· (4) In the case of persons having the permanent use of boxes or seats in an opera house or any place of amusement or a lease for the use of such box or seat in such opera house or place of amusement (in lieu of the tax imposed by paragraph (1)), a tax equivalent to 10 per centum of the amount for which a similar box or seat is sold for each performance or exhibition at which the box or seat is used or reserved y or for the lessee or holder, such tax to be paid by the lessee or holder; and ,e{§j‘g§,§“““· °°"’°‘ (5) A tax of L} cents for each 10 cents or fraction thereof of the amount paid for admission to any public performance for rofit at any roof garden, cabaret, or other similar entertainment, to wliiich the charge for admission is wholly or in (pwart included in the rice paid for refreshment, service, or merchan e; the amount paid for such admission to be deemed to be 20 per centum of the amount paid for refreshment, service, and merchandise; such tax to be paid by the _ person Dpaying for such refreshment, service or merchandise. ,,E'}i°"“““""“” °" (b) _ 0 tax shall be levied under this title in respect to (1) any 81Y§1é¤¤¤¤,¤¤¤¢¤¤¤¤· adm1ssions_all the (proceeds of which inure (A) exclusively to the bene- ’ fit of religious, e ucational, or charitable institutions, societies, or organizations, any post of the American Legion or the women’s auxiliary units thereof, societies for the prevention of cruelty to children or animals, or societies or organizations conducted for the sole purpose of maintaining symphony orchestras and receiving substantial sulpport from voluntary contributions, or of improving any city, town, vi age, or other municipality, or of maintaining a cooperative or cmuum. community center moving-lpicture theater——if no part of the net earnings thereof i.nm·es to the enent of any private stockholder or indi- ,,0§gf”“°¤*] °x¢'°P· vi ua.l· or (B) exclusively to the benefit of persons in the milit or naval forces of the United States; or (C) exclusively to the benziiyt of Amcuum; fm, persons who have served in such forces and are in need; or (2) any °“· admissions to agricultural fairs if no art of the net earnings thereof A. inures to the benefit of any stockholdiers or members of the association conducting the same, or admissions to any exhibit, entertainment, or other pay feature conducted by such association as art of any such fair,—if the proceeds therefrom are used exclusively for the improvement, maintenance and operation of such agricultural fairs.