Page:United States Statutes at Large Volume 68A.djvu/541

 CH. 3 3—FACILITIES AND SERVICES

501

(b) STATE D E F I N E D. — For purposes of subsection (a), the term " State " includes Alaska, Hawaii, and the District of Columbia. SEC. 4234. PRINTING OF PRICE ON TICKET.

(a) GENERAL.—The price (exclusive of the tax to be paid by the person paying for admission) at which every admission ticket or card is sold shall be conspicuously and indelibly 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 office of the theater, opera, or other place of amusement. (b) PENALTY.—Whoever sells an admission ticket or card on which the name of the vendor and the price are not printed, stamped, or written, as provided in subsection (a), 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. PART II—CLUB DUES Sec. 4241. Imposition of tax. Sec. 4242. Definitions. Sec. 4243. Exemption—Fraternal organizations. SEC. 4241. IMPOSITION OF TAX.

(a) RATE.—There is hereby imposed— (1) D U E S OR MEMBERSHIP FEES.—A tax equivalent to 20 percent of any amount paid as dues or membership fees to any social, athletic, or sporting club or organization, if the dues or fees of an active resident annual member are in excess of $10 per year. (2) INITIATION FEES.—A tax equivalent to 20 percent of any amount paid 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 per year. (3) L I F E MEMBERSHIPS.—In the case of life memberships, a tax equivalent to the tax upon the amount paid by active resident . annual members for dues or membership fees other than assessments, b u t no tax shall be paid upon the amount paid for life membership. In such a case, the tax shall be paid annually at the time for the payment of dues by active resident annual members. (b) BY W H O M P A I D. — The taxes imposed by this section shall be paid by the person paying such dues or fees, or holding such life membership. SEC. 4242. DEFINITIONS.

(a) DUES.—As used in this part the term "dues" includes any assessment, irrespective of the purpose for which made, and any charges for social privileges or facilities, or for golf, tennis, polo, swimming, or other athletic or sporting privileges or facilities, for any period of more than six days; and (b) INITIATION F E E S. — A s used in this part the term "initiation fees" includes any payment, contribution, or loan, required as a condition precedent to membership, whether or not any such payment, contribution, or loan is evidenced by a certificate of interest or

§ 4242(b)

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