Page:United States Statutes at Large Volume 68A.djvu/537

 C H. 3 3 ^ F A C I L I T I E S AND SERVICES

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CHAPTER 33—FACILITIES AND SERVICES SUBCHAPTER A. Admissions and dues. SUBCHAPTER B. Communications. SUBCHAPTER C. Transportation.

SUBCHAPTER D. Safe deposit boxes. SUBCHAPTER E. Special provisions applicable facilities taxes.

to services and

Subchapter A—Admissions and Dues Part I. Admissions. Part II. Club dues.

PART I—ADMISSIONS Sec. Sec. Sec. Sec.

4231. 4232. 4233. 4234.

Imposition of tax. Definitions. Exemptions. Printing of price on ticket.

SEC. 4231. IMPOSITION OF TAX.

There is hereby imposed: (1) GENERAL.—A tax of 1 cent for each 10 cents or major fraction thereof of the amount paid for admission to any place, including admission by season ticket or subscription. No tax shall be imposed under this paragraph on the amount paid for admission— (A) if the amount paid for admission is 50 cents or less, or (B) in the case of a season ticket or subscription, if the amount which would be charged to the holder or subscriber for a single admission is 50 cents or less. The tax imposed under this paragraph shall be paid by the person paying for such admission. (2) CERTAIN RACE TRACKS.—In lieu of the tax imposed under paragraph (1), a tax of 1 cent for each 5 cents or major fraction thereof of the amount paid for admission to any place (including admission by season ticket or subscription) if the principal amusement or recreation offered with respect to such admission is horse or dog racing at a race track. The tax imposed under this paragraph shall be paid by the person paying for such admission. (3) PERMANENT USE OR LEASE OF BOXES OR SEATS.—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 J tax imposed under paragraph (1) or (2)), a tax equivalent to 10 percent (20 percent if paragraph (2) would otherwise apply) of the amount for which a similar box or seat is sold for each per. formance or exhibition at which the box or seat is used or reserved by or for the lessee or holder. The tax imposed under this para]., graph shall be paid by the lessee or holder. (4) SALES OUTSIDE OF BOX OFFICE IN EXCESS OF ESTABLISHED

PRICE.—Upon tickets or cards of admission to theaters, operas, §4231(4)

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