Page:United States Statutes at Large Volume 68 Part 1.djvu/71

 68 S T A T. ]

P U B U C LAW 3 2 4 - M A R. 31, 1954

39

" (B) by any society or organization not organized for profit—if no part of the net earnings thereof inures to the benefit of any private stockholder or individual. For the purposes of subparagraph (A), the term 'State'includes Alaska, Hawaii, and the District of Columbia." (k) CERTAIN

AMATEUR

THEATER

PERFORMANCES.—Section

1701

(relating to exemptions from the admissions tax) is hereby amended— (1) by striking out the period at the end of subsection (e) and inserting in lieu thereof "; or"; and (2) by adding at the end thereof a new subsection as follows: "(f)

CERTAIN AMATEUR THEATER PERFORMANCES.—Any admission

to an amateur performance presented and performed by a civic or community theater group or organization—if no part of the net earnings thereof inures to the benefit of any private stockholder or individual." SEC. 202. TAX ON DUES. (a) DUES OR MEMBERSHIP FEES.—Section 1710(a)

(1)

(relating

to tax on dues or membership fees) is hereby amended by striking out "11 per centum" and inserting in lieu thereof "20 per centum". (b) INITIATION FEES.—Section 1710(a)(2) (relating to tax on

initiation fees) is hereby amended by striking out "11 per centum" and inserting in lieu thereof "20 per centum". SEC. 203. EFFECTIVE DATE OF TITLE 11. The amendments made by section 201 (other than subsection (b) thereof) shall apply only with respect to amounts paid for admissions on or after April 1, 1954. I n addition, such amendments shall apply— (1) in the case of any season ticket or subscription, only if all the admissions under such ticket or subscription can occur only on or after April 1, 1954; and (2) in the case of the permanent use of a box or seat or a lease for the use of such box or seat, only if all the performances or exhibitions at which the box or seat is used or reserved by or for the lessee or holder can occur only on or after April 1, 1954. The amendment made by subsection (b) shall apply only with respect to amounts paid on or after April 1, 1954, for admissions on or after such date.

TITLE III—MANUFACTURERS' EXCISE TAXES SEC. 301. EXCISE TAXES IMPOSED BY THE REVENUE ACT OF 1941. (a) TAX ON SPORTING GOODS.—Section 3406(a)(1) (relating to manufacturers' excise tax on sporting goods) is hereby amended by striking out "15 per centum, except that on and after April 1, 1954, the rate shall be 10 per centum;". (b) TAX ON PHOTOGRAPHIC APPARATUS.—Section 3406(a)(4) (relating to manufacturers' excise tax on photographic apparatus) is hereby amended by striking out "20 per centum" and inserting in lieu thereof "10 per centum". (c) TAX ON ELECTRIC LIGHT BULBS AND TUBES.—Section 3406(a) (10) (relating to manufacturers' excise tax on electric light bull^ and tubes) is hereby amended to read as follows: "(10) ELECTRIC LIGHT BULBS AND TUBES.—Electric light bulbs and tubes, not including articles taxable under any other provision of this subchapter, 10 per centum."

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