Page:United States Statutes at Large Volume 56 Part 1.djvu/1009

 77TH CONG. , 2D SESS.-CH. 619-OCT. 21, 1942 to which the tax is imposed, but does not include the use of palm oil in the manufacture of iron or steel products, or tin plate or terne plate, or any subsequent use of palm oil residue resulting from the manufacture of iron or steel products, or tin plate or terne plate." SEC. 622. CABARET TAX. Section 1700 (e) (1) (relating to rate of cabaret tax) is amended to read as follows: "(1) RATE. -A tax equivalent to 5 per centum of all amounts paid for admission, refreshment, service, or merchandise, at any roof garden, cabaret, or other similar place furnishing a public performance for profit, by or for any patron or guest who is entitled to be present during any portion of such performance. The term 'roof garden, cabaret, or other similar place' shall include any room in any hotel, restaurant, hall, or other public place where music and dancing priv- ileges or any other entertainment, except instrumental or mechanical music alone, are afforded the patrons in connection with the serving or selling of food, refreshment, or merchandise. A performance shall be regarded as being furnished for profit for purposes of this section even though the charge made for admission, refreshment, service, or mer- chandise is not increased by reason of the furnishing of such per- formance. No tax shall be applicable under subsection (a) (1) on account of an amount paid with respect to which tax is imposed under this subsection." SEC. 623. SALE AND USE OF TOILET PREPARATIONS BY BEAUTY PAR- LORS, ETC. Section 2402 (b) is amended to read as follows: "(b) BrEUTr PARLOBS, ETc.- For the purposes of subsection (a), the sale of any article described in such subsection to any person operating a barber shop, beauty parlor, or similar establishment for use in the operation thereof and not for resale, shall be considered a sale at retail. The use in such operation of any article described in sub- section (a) purchased by such person on or after the effective date of section 622 of the Revenue Act of 1942 for resale, shall be considered a sale at retail by such person at the time the article is first set apart for such use and at a price equivalent to the amount paid by him for the article." TITLE VII-SOCIAL SECURITY TAXES SEC. 701. AUTOMATIC INCREASE IN 1943 RATE NOT TO APPLY. (a) Clauses (1) and (2) of section 1400 of the Federal Insurance Contributions Act (Internal Revenue Code, sec. 1400) are amended to read as follows: "(1) With respect to wages received during the calendar years 1939, 1940, 1941, 1942, and 1943, the rate shall be 1 per centum. "(2) With respect to wages received during the calendar years 1944 and 1945, the rate shall be 2 per centum." (b) Clauses (1) and (2) of section 1410 of such Act (Internal Revenue Code, sec. 1410) are amended to read as follows: "(1) With respect to wages paid during the calendar years 1939, 1940, 1941, 1942, and 1943, the rate shall be 1 per centum. "(2) With respect to wages paid during the calendar years 1944 and 1945, the rate shall be 2 per centum." 981 53 Stat. 190. 26U. S. C., Supp. I, 1 7 00 (e) (1). 55 Stat. 718. 26U. S. C ., Bupp. 1. § 2402 (b). 53 Stat. 175. 26U..C.I1400 (1), (2). 53 Stat. 176. 26U. S.C.§1410 (1), (2). 56 STAT.]

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