Lapas attēli
PDF
ePub

(b) STATE DEFINED. For purposes of subsection (a), the term "State" includes 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. Exemptions.

SEC. 4241. IMPOSITION OF TAX.

(a) RATE.-There is hereby imposed

(1) DUES 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 organiza tion, 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) LIFE MEMBERSHIPS.-In the case of life memberships

(A) a tax equivalent to the tax upon the amount paid as dues or membership fees by members (other than life members) having privileges most nearly comparable to those of the person holding the life membership; or

(B) at the election (made at such time not later than the day on which the first amount is paid for life membership, and made in such manner and form, as the Secretary or his delegate shall by regulations prescribe) of the person holding the life membership, a tax equivalent to 20 percent of any amount paid for the life membership. Any election under this subparagraph shall be irrevocable.

If subparagraph (A) applies, no tax shall be paid under this subsection on amounts paid for the life membership, and the tax under subparagraph (A) shall be paid at the time for the payment of dues or membership fees by members (other than life members) having privileges most nearly comparable to those of the person holding the life membership. Any tax payable under this paragraph shall be in addition to any tax payable under paragraph (1)

or (2). No tax shall be payable under this paragraph on any life membership for which no charge is made to any person.

(b) BY WHOM PAID.-Except as provided in section 4243 (b) (3), 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 FEES.-As 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 indebtedness or share of stock, and irrespective of the person or organization to whom paid, contributed, or loaned.

SEC. 4243. EXEMPTIONS.

(a) FRATERNAL ORGANIZATIONS.-There shall be exempted from the provisions of section 4241 all amounts paid as dues or fees to a fraternal society, order, or association, operating under the lodge system, or to any local fraternal organization among the students of a college or university.

(b) PAYMENTS FOR CAPITAL IMPROVEMENTS.-Notwithstanding any other provision of this part, there shall be exempted from the provisions of section 4241 any amount paid as dues or membership fees or as initiation fees

(1) for the construction or reconstruction of any social, athletic, or sporting facility, or

(2) for the construction or reconstruction of any capital addition to, or capital improvement of, any such facility, or

(3) for furnishings or fixtures (including installation charges) for any such facility, to the extent that such furnishings or fixtures are required, by reason of the construction or reconstruction described in paragraph (1) or (2), for the use of such facility upon completion of such construction or reconstruction;

except that, in the case of any such amount which is not expended for such construction, reconstruction, furnishings or fixtures (including installation charges) within 3 years after the date of payment of such amount, the exemption provided by this subsection shall cease to apply upon the expiration of such 3-year period, and the club or organization, rather than the person who made such payment, shall be liable for any tax imposed by section 4241 in respect of such payment, as if such payment had been made on the first day following the expiration of such 3-year period.

(c) NONPROFIT SWIMMING OR SKATING FACILITIES.-Under regulations prescribed by the Secretary or his delegate, there shall be exempted from the provisions of section 4241 all amounts paid as dues or fees to any club or other organization organized and operated primarily for the purpose of providing swimming or skating facilities for its members, if no part of the net earnings of such organization inures to the benefit of any private stockholder or individual. This

subsection shall apply with respect to an organization only if it is established to the satisfaction of the Secretary or his delegate that

(1) children will be permitted to use the swimming or skating facilities, on the basis of their own membership or the membership of adults;

(2) no beverage subject to tax under chapter 51 (distilled spirits, wines, and beer) will be served or permitted to be consumed on any premises under the control of such organization;

(3) no dining facilities (other than facilities for light refreshment), and no dancing facilities, will be provided on any premises under the control of such organization; and

(4) such organization is not controlled by, or under common control with, any other organization.

Subchapter B-Communications

Sec. 4251. Imposition of tax.

Sec. 4252. Definitions.

Sec. 4253. Exemptions.

Sec. 4254. Computation of tax.

SEC. 4251. IMPOSITION OF TAX.

(a) IN GENERAL.-There is hereby imposed on amounts paid for the communication services or facilities enumerated in the following table a tax equal to the percent of the amount so paid as is specified in such table:

Taxable service

Rate of tax

Local telephone service..

Long distance telephone service.

Telegraph service.....

Leased wire, teletypewriter or talking circuit special service..
Wire and equipment service...

Percent

10

10

10

10

8

The taxes imposed by this section shall be paid by the person paying for the services or facilities.

(b) TERMINATION OF TAX ON GENERAL TELEPHONE SERVICE.

(1) IN GENERAL.-Effective as provided in paragraph (2), the tax imposed by this section on amounts paid for general telephone service shall cease to apply.

(2) EFFECTIVE DATE.

(A) Subject to the provisions of subparagraph (B), paragraph (1) shall apply with respect to amounts paid on or after July 1, 1961, for services rendered on or after such date.

(B) Paragraph (1) shall not apply with respect to amounts paid pursuant to bills rendered before July 1, 1961. In the case of amounts paid pursuant to bills rendered on or after such date for services for which no previous bill was rendered, paragraph (1) shall apply except with respect to such services as were rendered more than 2 months before such date. Paragraph (1) shall not apply with respect to amounts paid for services rendered more than 2 months before such date.

SEC. 4252. DEFINITIONS.

(a) GENERAL TELEPHONE SERVICE.-For purposes of this subchapter, the term "general telephone service" means any telephone or radio telephone service furnished in connection with any fixed or mobile telephone or radio telephone station which may be connected (directly or indirectly) to an exchange operated by a person engaged in the business of furnishing communication service, if by means of such

connection communication may be established with any other fixed or mobile telephone or radio telephone station. Without limiting the preceding sentence, any service described therein shall be treated as including the use of

(1) any private branch exchange (and any fixed or mobile telephone or radio telephone station connected, directly or indirectly, with such an exchange), and

(2) any tie line or extension line.

The term "general telephone service" does not include any service which is toll telephone service or wire and equipment service.

(b) TOLL TELEPHONE SERVICE.-For purposes of this subchapter, the term "toll telephone service" means a telephone or radio telephone message or conversation for which (1) there is a toll charge, and (2) the charge is paid within the United States.

(c) TELEGRAPH SERVICE. For purposes of this subchapter, the term "telegraph service" means a telegram, cable, or radio dispatch or message for which the charge is paid within the United States.

(d) TELETYPEWRITER EXCHANGE SERVICE. For purposes of this subchapter, the term "teletypewriter exchange service" means any service where a teletypewriter (or similar device) may be connected (directly or indirectly) to an exchange operated by a person engaged in the business of furnishing communication service, if by means of such connection communication may be established with any other teletypewriter (or similar device).

(e) WIRE MILEAGE SERVICE. For purposes of this subchapter, the term "wire mileage service" means

(1) any telephone or radio telephone service, and

(2) any other wire or radio circuit service,

not included in any other subsection of this section; except that such term does not include service used exclusively in furnishing wire and equipment service.

(f) WIRE AND EQUIPMENT SERVICE. For purposes of this subchapter, the term "wire and equipment service" includes stock quotation and information services, burglar alarm or fire alarm service, and all other similar services (whether or not oral transmission is involved). Such term does not include teletypewriter exchange service.

SEC. 4253. EXEMPTIONS.

(a) CERTAIN COIN-OPERATED SERVICE.-Services paid for by inserting coins in coin-operated telephones available to the public shall not be subject to the tax imposed by section 4251 with respect to general telephone service, or with respect to toll telephone service or telegraph service if the charge for such toll telephone service or telegraph service is less than 25 cents; except that where such coinoperated telephone service is furnished for a guaranteed amount, the amounts paid under such guarantee plus any fixed monthly or other periodic charge shall be subject to the tax.

(b) NEWS SERVICES.-No tax shall be imposed under section 4251, except with respect to general telephone service, on any payment received from any person for services used in the collection of news for the public press, or a news ticker service furnishing a general

« iepriekšējāTurpināt »