Page:United States Statutes at Large Volume 68A.djvu/572

 532

INTERNAL REVENUE CODE OF 1954

Subchapter C—Occupational Tax on Bowling Alleys, Billiard and Pool Tables .1 •!•>*.•)0'1

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See. Sec. Sec. Sec.

4471. 4472. 4473. 4474.

Imposition of tax. Definitions. Exemptions. Cross references.

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SEC. 4471. IMPOSITION OF TAX.

There shall be imposed a special tax to be paid by every person who operates a bowling alley, billiard room, or pool room at the rate of $20 a year for each bowling alley, billiard table, or pool table. SEC. 4472. DEFINITION.

For the purpose of section 4471 every building or place where bowls are thrown or where games of billiards or pool are played, except in private homes, shall be regarded as a bowling alley, billiard room, or pool room, respectively. SEC. 4473. EXEMPTIONS.

The tax imposed by section 4471 shall not apply with respect to— (1) HOSPITALS.—Any billiard table or pool table in a hospital if no charge is made for the use of such table; or (2) ARMED FORCES.—Any bowling alley, billiard table, or pool table maintained exclusively for the use of members of the Armed Forces on any property owned, reserved, or used by, or otherwise acquired for the use of, the United States if no charge is made for their use. SEC. 4474. CROSS REFERENCES. For penalties and administrative provisions applicable to this subchapter, see chapter 40 and subtitle F.

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§4471

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