Page:United States Statutes at Large Volume 42 Part 1.djvu/319

 SIXTY-SEVENTH CONGRESS. Sess. I. Ch. 136. 1921. 291 (c) The term " admission" as used in this title includes seats and “3“““‘°“‘;n“‘°d:d"**s,; tables, reserved or otherwise, and other similar accommodations, and  °1° thed<$h¥1ges made therefor. f b b h Pd tc to be ( e rice (exc usiveo the tax to e aid the erson pa . °°¤ ° · for admissildn) at which eve admission tiicket gl carg is sold gli-:5 p\lLl11ii§li°¤gB¤d- be cons icuously and indeliblliy printed, stamped, or written on the °°' face or back of that part of the ticket which is to be taken up by the management of the theater, opera, or other place of amusement, together with the name of the vendor if sold other than at the ticket Pmmym, omions office of the theater, opera, or other lace of amusement. Whoever em. ’ sells an admission ticket or card on wlliich the name of the vendor and price is not so printed, stamped, or written, or at a price in excess of the price so printed, stamped, or written thereon, is guilty of a misdemeanor, and upon conviction thereof shall be fined not more than $100. Sec. 801. That from and after January 1, 1922, there shall be et? °° mb d°°S’ levied, assessed, collected, and paid, in lieu of the taxes imposed by section 801 of the Revenue Act of 1918, a tax equivalent to 10 per centum of any amount paid on or after such date, for any period after such date, (a) as dues or membership fees (where the dues or fees of an active resident annual member are in excess of $10 per _ _ year) to any social, athletic, or sporting club or organization; or I'“““*‘°“*°°°· (b) as initiation fees to such a club or organization, if such fees amount to more than $10, or if the dues or membership fees (not including initiation fees) of an active resident annual member are in excess of $10 r year; such taxes to be aid by the person paying _ such dues or fliees: Promkled, That there sgall be exempted from the {-§,?§“,.,;,, lodges, provisions of this section all amounts paid as dues or fees to a fra- ¤¢¤·»¤m¤v¤· ternal society, order, or association, operating under the lodge sys- _ _ tem. In the case of life memberships a life member shall pay an- L"°'“°'“b°'“"‘*’S‘ nually, at the time for the payment o dues by active resident annual mem ers, a tax eciluivalent to the tax upon the amount paid by such a member, but s all pay no tax upon the amount paid for life membership. _ Sec. 802. That every person receiving any pa ents for such ,,,,$°"°°“°" b"°°°“" admission, dues, or fees, s all collect the amount ofyge tax imiposed bly section 800 or 801 from the person making such payments. ver c ub or organization having ife members, shall collect from such members the amount of the tax imposed by section 801. In all the ,,,§$“'“' °”° P"' above cases returns and payments of the amount so collected shall be made at the same time and in the same manner and subject to the same penalties and interest as provided in section 502. ‘"‘"’P‘2“‘ TITLE IX.-·EXCISE TAXES. ¤<=¤¤¤ m¤·=¤- Sec. 900. That from and after January 1, 1922, there shall be ,,{t°,,‘§‘§,,‘?‘j,,°‘?,,,‘Q,{,';,“,‘,§‘;'Q,’[ levied, assessed, collected, and paid upon the following articles sold ¤{a$*,·¤5¤=i¤1;· I or leased by the manufacturer, producer, or imlplorter, a tax eqluivalent ea. ’p' ' to the followin ercentages of the price for w °ch so sold or eased- _ (1) Automoiilie trucks and automobile wagons (including tires, ,,,§“‘°m°"“° *’“°k·‘· inner tubes, parts, and accessories therefor, so d on orin connection therewith or with the sale thereof), 3 per centum; _ (2) Other automobiles and motor cycles (including tires, inner 6,2**** "“‘°“‘°""°°· tubes, parts, and accessories therefor, so d on or in connection therewith or with the sale thereof), except tractors, 5 per centum; _ (3) Tires, inner tubes, parts, or accessories for any of the articles u§,,°°"“°m',§,‘Zf‘,3,E,'gt‘{,,*l¥,$.f enumerated in subdivision (1) or (2), sold to any person other than ¤*°· a manufacturer or roducer of any of the artmles enumerated in subdivision (1) or (2)), 5 per centum;