Page:United States Statutes at Large Volume 53 Part 1.djvu/199

 TABLE OF CONTENTS CHAPTER 10--ADMI8SIONS AND DUES SUBCHAPTER A-ADMISSIONS Sec. 1700. Tax. Sec. 1701. Exemptions from tax. Sec. 1702. Printing of price on ticket. Sec. 1703. Penalties. Sec. 1704. Admission defined. SUBCHAPTER B-DUXS Sec. 1710. Tax. Sec. 1711. Exemptions from tax. Sec. 1712. Definitions. SUBCHAPTER C--PROVISIONS COMMON TO ADMISSIONS AND DUES Sec. 1715. Payment of tax. Sec. 1716. Returns. Sec. 1717. Addition to tax in case of nonpayment. Sec. 1718. Penalties. Sec. 1719. Discretionary method allowed Commissioner for collecting tax Ses. 1720. Records, statements, and returns. Sec. 1721. Rules and regulations. Sec. 1722. Other laws applicable. Sec. 1723. Effective date of chapter. Sec. 1724. Cross references. CHAPTER 10-ADMISSIONS AND DUES SUBCHAPTER A-ADMISSIONS SEC. 1700. TAX. There shall be levied, assessed, collected, and paid- (a) SINGLE OR SEASON TICKET; SUBSCRIPTION. - (1) RATE.-A tax of 1 cent for each 10 cents or fraction thereof of the amount paid for admission to any place, including admission by season ticket or subscription; except that in case the amount paid for admission, until July 1, 1939, is less than 41 cents, and there- after is $3 or less, no tax shall be imposed. In the case of persons (except bona fide employees, municipal officers on official business and children under 12 years of age) admitted free or at reduced rates to any place at a time when and under circumstances under which an admission charge is made to other persons, an equivalent tax shall be collected based on the price so charged to such other persons for the same or similar accommodations, to be paid by the person so admitted, except that no tax shall be imposed in the case of persons admitted free to any spoken play (not a mechanical reproduction), whether or not set to music or with musical parts or accompaniments, which is a consecutive narrative interpreted by a single set of characters, all necessary to the development of the plot, in two or more acts, the performance consuming more than 1 hour and 45 minutes of time, and except that in the case of tickets or cards of admission to any such spoken play sold at the ticket office of theaters at reduced rates the tax shall be based upon the price for which sold. Amounts paid for admission by season ticket or subscription shall be exempt only if the amount 189

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