Page:United States Statutes at Large Volume 53 Part 1.djvu/431

 CODIFICATION OF INTERNAL REVENUE LAWS SEC. 3461. RETURNS. Every person liable for the tax imposed under section 3460 shall make monthly returns under oath in duplicate and pay such taxes to the collector for the district in which is located his principal place of business or, if he has no principal place of business in the United States, then to the collector at Baltimore, Maryland. Such returns shall contain such information and be made at such times and in such manner as the Commissioner, with the approval of the Secre- tary, may by regulations prescribe. SEC. 3462. PUBLICITY OF RETURNS. For provisions with respect to publicity of returns under this sub- chapter, see subsection (a) (2) of section 55. SUBCHAPTER B-TELEGRAPH, TELEPHONE, RADIO, AND CABLE FACILITIES SEC. 3465. IMPOSITION AND RATE OF TAX. There shall be imposed- (a) in the case of each telegraph, telephone, cable, or radio dis- patch, message, or conversation, which originates before July 1, 1939, within the United States, a tax at the following rates: (1) Telephone conversations for which the charge is 50 cents or more and less than $1, 10 cents; for which the charge is $1 or more and less than $2, 15 cents; for which the charge is $2 or more, 20 cents; (2) telegraph dispatches and messages, 5 per centum of the amount charged therefor; and (3) cable and radio dispatches and messages, 10 cents; but only one payment of such tax shall be required, notwithstanding the lines or stations of one or more persons are used for the trans- mission of such dispatch, message, or conversation; and (b) a tax equivalent to 5 per centum of the amount paid to any telegraph or telephone company for any leased wire or talking cir- cuit special service furnished before July 1, 1939. This subsection shall not apply to the amount paid for so much of such service as is utilized in the conduct, by a common carrier or telephone or telegraph company or radio broadcasting station or net work, of its business as such. SEC. 3466. EXEMPTION FROM TAX. No tax shall be imposed under section 3465 upon any payment received for services or facilities furnished to the United States or to any State or Territory, or political subdivision thereof, or the District of Columbia, nor upon any payment received from any person for services or facilities utilized in the collection of news for the public press or radio broadcasting, or in the dissemination of news through the public press or by means of radio broadcasting, if the charge for such services or facilities is billed in writing to such person. The right to exemption under this section shall be evidenced in such manner as the Commissioner with the approval of the Secre- tary may by regulation prescribe. SEC. 3467. RETURNS AND PAYMENT. (a) The taxes imposed by section 3465 shall be paid by the person paying for the services or facilities. (b) Each person receiving any payments specified in section 3465 shall collect the amount of the tax imposed by such section from the person making such payments, and shall on or before the last day of each month make a return, under oath, for the preceding month, and pay the taxes so collected, to the collector of the district in which his principal place of business is located, or if he has no prin- cipal place of business in the United States, to the collector at Baltimore, Maryland. Such returns shall contain such information 422

�