D 
 
 
 
 
 8 
 2 
 9 
 
 
 c: 
 
 o 
 
 
 
 
 
 
 o 
 
 J3 
 
 3 
 9 
 5 
 
 
 3> 
 
 33 
 
 
 > 
 
 
 p 
 
 3 
 
 
 "^ 

 
 UNIVERSITY 
 
 OF CALIFORNIA 
 
 LOS ANGELES 
 
 SCHOOL OF LAW 
 LIBRARY
 
 X 
 
 TREASURY DEPARTMENT 
 UNITED STATES INTERNAL REVENUE 
 
 ^'■5/ lyi[h')^^i K<V<MU<. j-frvi(:«' 
 
 REGULATIONS NO. 43 
 
 RELATING TO THE 
 
 War Tax on Admissions and Dues 
 
 UNDER THE WAR REVENUE ACT 
 
 OP 
 
 OCTOBER 3. 1917 
 
 WASHINGTON 
 
 GOVERNMENT PRINTING OFFICE 
 
 1918
 
 s 
 
 In ^r A2 
 19/8
 
 
 REGULATIONS No. 43 
 
 RELATING TO THE 
 
 WAR TAX ON ADMISSIONS AND DUES 
 
 UNDER 
 
 Title Vn of the Act of October 3, 1917. 
 
 [Public, No. 50, Sixty-fifth Congress. H. R. 4280.1 
 
 TAX ON ADMISSIONS. 
 
 Sec. 700. That from and after the first day of November, nineteen 
 hundred and seventeen, there shall be levied, assessed, collected, and 
 paid * * * 
 
 Article I. Effective date. — Liability to tlie tax depends upon 
 the date of the admission to any place. If on or after Novem- 
 ber 1, 1917, the amomit paid therefor is taxable, notwithstanding 
 a ticket may have been procured or the admission paid for 
 before that date. 
 
 (a) a tax of 1 cent for each 10 cents or fraction thereof of the amount paid 
 for admission to any place, including admission by season ticket or sub- 
 scription, to be paid by the person paying for such admission: Provided, 
 That the tax on admission of children under twelve years of age where 
 an admission charge for such children is made shall in every case be 1 
 cent; * * * 
 
 Art. II. Paid admissions. — The tax is 1 cent for each 10 cents 
 or fraction thereof of the amount paid for admission to any place 
 by a person 12 years of age or oveiC Every person charging 
 taxable admissions shall keep conspicuously posted in his place 
 of business a sign accurately stating the prices charged for 
 admission, the tax due on each admission, and the total of the 
 admission and tax. The tax must be paid on tickets sold and 
 not caUed for wliich the theater reserves no right to sell. Upon 
 an exchange of tickets for other tickets of a higher price the 
 difference between the tax on the more expensive tickets and 
 the tax already paid shall be collected. Where all the admis- 
 sions to an entertainment are sold en hloc to a piu'chaser for a 
 specific sum and no charge is made for individual tickets, the 
 tax is on the price •'paid for the entertainment; but the pur- 
 chaser must account for the tax on any excess over the purchase 
 price for which he may resell the tickets. 
 
 3
 
 WAR TAX ON ADMISSIONS AND DUES. 
 
 Art. III. Agents and brokers. — The tax is upon, the price paid 
 for admission. In all cases where a broker purchases tickets for 
 resale with the right to return those not sold, or a relation exists 
 other than that of buyer and seller, the proprietor of the enter- 
 tainment will be held responsible for collecting the tax on the 
 full price paid by the actual user of the tickets. Independent 
 brokers and dealers in admission tickets must collect and 
 account for the tax on their sales, less the amount of the tax 
 on each ticket collected and accounted for h\ the amusement 
 enterprise. If a ticket is sold for use, and not for resale, at less 
 than the face value, the tax is on the price paid, but the seller 
 must collect the tax on the face value unless lie can furnish satis- 
 factory evidence to this department that the presumptive pur- 
 chaser was not an agent of or acting in collusion with the seller. 
 
 Art. IV. Nature of admissions taxed: Amusements and enter- 
 tainments. — The tax is on the amount paid for admission "to 
 any place." No definition of ''place" is given in the law, but 
 the context indicates that in general only admissions to places 
 of amiLsement and entertainment were intended to be taxable. 
 Where an admission charge in form is made, but in fact is merely 
 a payment for the privilege of using certain equipment, the 
 admission is incidental to the privilege o^ using such equipment, 
 and the tax does not apply. Examples of such admissions 
 are charges for the use of pool tables, tennis courts, golf links, 
 swimming pools, and Turkish baths. However, where a charge 
 is made both to the persons using the equipment and to mere 
 spectators, the tax applies to aU such admissions. The test, 
 therefore, to determine whether the tax is due on admissions 
 is whether all persons admitted must pay a charge or onl}^ those 
 who use the equipment. Wliere a dancing school chai'ges an 
 admission -and an additional charge for instruction, the tax is 
 only on the admission, but if there is a single charge for admission 
 with instruction to those who wish it, the tax is on the entire 
 charge. Where an admission charge is made to a dancing 
 pavilion and a separate charge is made for each dance for admis- 
 sion to the dancing floor within the pavilion, every admission 
 to the pavilion or dancing floor is taxable. Charges of exclusion 
 boats providing opportunity for dancing are subject to the tax 
 where such charges exceed the usual or reasonable rates for the 
 transportation furnished. 
 
 Art. V. Season tickets and subscriptions. — The tax is to be 
 collected upon the price paid and at the time of paying for season 
 tickets and subscriptions. No refund of any part of the tax is 
 authorized because one or more performances may be missed. 
 In the case of such tickets and subscriptions covering a period
 
 WAR TAX ON ADMISSIONS AND DUES. 5 
 
 before and after November 1, 1917, the tax is payable on the 
 proportion of the price paid representing admissions on and 
 after November 1, 1917, and should be collected upon the first 
 presentation of the season ticket or exercise of the subscription 
 right after October 31, 1917. 
 
 Art. VI. Tax payable by person paying admission. — The tax 
 is to be paid by the person paying for the admission, and must 
 be collected by the proprietor of every place to wliich admissions 
 are charged. The proprietor is not allowed to pay the tax for 
 his patrons, and no place where taxable admissions are charged 
 will be permitted to display any sign, notice, or placard to the 
 effect that the war tax is not charged. Where entertainment 
 enterprises, finding it impracticable to handle pennies or for 
 other reasons, have advanced their prices 5 or 10 cents, including 
 the tax in the advance, conspicuous signs, in addition to the 
 sign required by Article II, must announce, "The charge for a 
 [denomination] ticket includes the tax of 1 cent for each 10 
 cents or fraction thereof of the amount paid for admission." 
 As the tax is 1 cent for each 10 cents or fraction thereof of the 
 amount paid for admission to any place, the tax can not be paid 
 on the total receipts, but must be collected on each separate 
 admission. By appropriate signs and by notices printed in 
 programs for a reasonable period the public should be informed 
 that the tax is required by law to be paid by the person paying 
 for the admission and that the amount collected goes to the 
 United States Government for war purposes. Where a ticket is 
 redeemed before a performance, the tax as weE as the price of 
 the ticket should be refunded. 
 
 Art. VII. Children's admissions. — The tax on the admission 
 of children under 12 years of age, where an admission charge for 
 such children is made, is 1 cent, regardless of the charge made 
 for such admission. The tax at the fuU rate of 1 cent for each 
 10 cents or fraction thereof must be collected in all cases, how- 
 ever, except where distinctive tickets are issued for children 
 under 12 years, or tickets for their use are indelibly stamped to 
 show that they are good only for the admission of children under 
 12 years, or where in the absence of tickets the tax is paid at the 
 time of admission of children under 12 vears. 
 
 and (b) in the case of persons (except bona fide employees, municipal 
 officers on official business, and children under twelve years of age) 
 admitted free to any place at a time Trhen and under circumstances 
 under which an admission charge is made to other persons of the same 
 class, a tax of 1 cent for each 10 cents or fraction thereof of the price 
 so charged to such other persons for the same or similar accommoda- 
 tions, to be paid by the person so admitted; * * *
 
 WAR TAX ON ADMISSIONS AND DUES. 
 
 Art. VIII. Free admissions. — In the case of persons, with 
 certain exceptions, admitted free to any place at a time when 
 and under cii'cmnstances under which an admission charge is 
 made to other persons of tlie same class, the tax is 1 cent for 
 each 10 cents or fraction thereof of the price so charged to such 
 other persons for the same or similar accommodations. In other 
 words, free admissions are taxable at the same rate as paid ad- 
 missions entitling to similar accommodations. In the case of 
 a pass for a single admission the holder shall be required to pay 
 the tax, at the option of the proprietor, when the pass is issued 
 (it then to be stamped "Tax paid") or when it is presented for 
 admission. In the case of a season pass the holder shall be 
 required to pay the tax, at the option of the proprietor, when 
 it is issued (it then to be stamped "Tax paid'O on all admissions 
 to which the pass entitles, or whenever it is presented, on each 
 single admission. The tax is to be paid by the holder of the 
 pass (see Art. VI). Where a pass is "Tax paid," no refund of 
 the tax will be allowed on account of failure to use any or all 
 of the admissions covered by it. The admission of a lady on a 
 gentleman's ticket without extra charge is not taxable, because 
 the same ticket covers both, even though an unaccompanied 
 lady must pay the same admission as a gentleman. 
 
 Art. IX. Exempt admissions: Employees, municipal officers, 
 and children. — Bona fide employees, municipal officers on official 
 busmess, and children under 12 years of age when admitted 
 free are not taxable. Municipal officers include pohcemen and 
 firemen when in attendance in the course of their duty. Children 
 under 12 years of age are taxed unless admitted free. Em- 
 ployees include persons necessary to the production of the 
 performance or entertainment who are not admitted as specta- 
 tors and who do not occupy seats or space intended for the 
 use of the spectators except when such occupancy is necessary 
 to the performance of the duties of such persons. Among 
 admissions held to be exempt are those of baseball reporters 
 and telegraphers, occupying special space at baseball parks 
 and admitted by passes issued by the base ball writers' associa- 
 tion, employees of the management or of concessionau-es selling 
 refreshments, etc., to patrons, and newsboys selling newspapers. 
 Persons recovering or aiding in the custody of property necessary 
 to the performance may be admitted tax free. But newspaper 
 critics and reporters occupying space in the audience must 
 pay the tax. Doctors and attorneys for theaters are exempt 
 from the tax when entering a theater in the course of their 
 employment, but must pay it when attending as mere specta-
 
 WAR TAX ON ADMISSIONS AND DUES. 7 
 
 tors and occupying seats in the audience. In general, if a 
 person admitted free to a place of entertaiTiment attends purely 
 for business reasons and does not occupy space that might 
 otherwise be sold, no tax is payable. 
 
 and (c) a tax of 1 cent for each 10 cents or fraction th reef paid for 
 admission to any public performance for profit at any cabaret or other 
 similar entertainment to which the charge for admission is wholly or in 
 part included in the price paid for refreshment, ser-vice, or mer- 
 chandise ; the amount paid for such admission to be computed under 
 rules prescribed by the Commissioner of Internal Revenue, with the 
 approval of the Secretary of the Treasury, such tax to be paid by 
 
 the person paying for such refreshment, service, or merchandise. 
 
 * * * 
 
 Art. X. Cabarets: Rate of tax. — The tax is 1 cent for each 
 10 cents or fraction thereof paid for admission to any public 
 performance for profit at any cabaret or other similar entertain- 
 ment where the charge for admission is wholly or in part included 
 in the price paid for refreshment, service, or merchandise. In 
 cases where an adequate fixed charge is m.ade for admission, 
 seats, and tables the tax shall be based upon such charge. How- 
 ever, if a cabaret charges a nominal admission not actually 
 covering the cost of the entertainment, the admission being 
 wholly or partly absorbed in the price of refreshments and 
 service, such charge will not be accepted as a basis of the tax on 
 admissions to such place. 
 
 Art. XI. Cabarets : Computation of charge for admission. — 
 Twenty per cent of the total amount paid for ]-efreshments, 
 merchandise, service, convert charge, etc., including any sum 
 paid for seats and tables, at any public performance for profit at 
 any cabaret or other similar entertainment to which the charge 
 for admission is wholly or in part included in the amount so paid, 
 shall be regarded and deemed to be paid for admission to such 
 performance, unless satisfactory evidence is submitted to the 
 Commissioner of Internal Revenue in any case that a different 
 percentage should be fixed, on the basis of which the Commis- 
 sioner shall approve a different percentage. The tax is at the 
 rate of 1 cent on each 10 cents or fraction thereof of such 20 per 
 cent of the total charge to each patron and must be paid by the 
 person paying for such refreshments, service, merchandise, etc. 
 (See Art. VI.) It can not be reckoned or paid by the proprietor 
 upon the montlily gross receipts. 
 
 Art. XII. Cabarets: Entertainments included. — ''Cabaret or 
 other similar entertai4iment " includes every hotel, or room there- 
 in, restaurant, hall, or other public place at or in which, in con- 
 nection with the service or sale of food or other refreshments or 
 merchandise, any vaudeville or other performance or diversion
 
 WAK TAX ON ADMISSIONS AND DUES. 
 
 in the way of acting, singing, declamation, or dancing, either 
 with or without instrumental or other music, is conducted. 
 Every form of entertainment so conducted is included, except 
 that furnished by orchestras such as were usual in hotels and res- 
 taurants before the advent of cabarets, performing instrumental 
 music only unaccompanied by any other form of entertainment. 
 A hotel, restaurant, or hall affording, in connection with the serv- 
 ice of refreshment, food, or merchandise, entertainment in the 
 form of dancing by its patrons is included. The performance 
 must be public and for profit, so that admissions to a private dance 
 given by a society are not taxable if members and bona fide guests 
 only are admitted, but admissions to a public banquet, mcluding 
 dancing or other entertainment, are taxable if the performance 
 is for profit as to the person, if any, who provides both the 
 dinner and the entertainment. The tax is to be collected only 
 from persons who are present or have paid or agreed to pay for 
 accommodations at a restaurant or other place during some 
 period of the day at which an entertainment is in progress or 
 there is opportunity for pubhc dancing. If there is an enter- 
 tainment in one dining room and not in an entirely separate 
 dining room of the same hotel or restaurant, only admissions to 
 the first room are taxable. 
 
 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 there shall be 
 levied, assessed, collected, and paid a tax equivalent to ten per centum 
 of the amount for which a similar box or seat is sold for perfonnance or 
 exhibition at which the box or seat is used or reserved by or for the les- 
 see or holder. * * * 
 
 Art. XIII. Leases of boxes and seats. — In the case of persons 
 having the permanent use or a lease for the use of boxes or 
 seats in any place of amusement, the tax is 10 per cent of the 
 amount for which a similar box or seat is sold for every single 
 performance or exhibition at which the boxes or seats are used 
 or reserved by or for the lessee or holder. The tax must be 
 paid in respect to the performances for which the seats or boxes 
 are sold or reserved, whether or not they are used. If there are 
 no boxes of similar size, the tax is to be computed by dividmg 
 the tax payable on a smaller box by the number of seats in it and 
 multiplying the tax per seat by the number of seats in the 
 larger box. If there are no boxes occupying a similar position, 
 the tax is to be based on the price of single seats in -the same 
 part of the house. In the case of seats or boxes leased or re- 
 served for a period before and after November 1, 1917, the tax 
 is payable on the admissions after October 31, 1917, and should 
 be collected for aU such admissions upon the first use of the box
 
 WAR TAX ON ADMISSIONS AND DUES. 9 
 
 or seat after said date. Where the lease only entitles the lessee 
 to the right of occupancy upon payment of the regular price 
 charged for admission, the tax of 10 per cent is to be collected 
 also on the additional charge when paid. 
 
 These taxes shall not be imposed in the case of a place the maximum 
 charge for admission to which is 5 cents, or in the case of shows, rides, 
 and other amusements (the maximum charge for admission to which is 
 10 cents) within outdoor general amusement parks, or in the case of ad- 
 missions to such i^arks. * * * 
 
 Akt. XIV. Exempt entertainments. — Admissions to places 
 charging no admission higher than 5 cents, and to shows, rides, 
 and other amusements, charging no higher admission than 10 cents, 
 within outdoor general amusement parks, and admissions to out- 
 door general amusement parks, are not taxable. Where a place 
 has admission charges in excess of 5 cents, the tax is applicable to 
 all admissions, including charges of 5 cents or less. If a place 
 charges no more than 5 cents in the afternoon, for example, and 
 more than 5 cents in the evening, the tax applies to all admis- 
 sions when the higher rate is effective. Where a dance hall 
 charges no initial admission, if a charge of not more than 5 
 cents is made for admission to the dance floor for each dance, 
 no tax is payable, but if the charge is 10 cents for each dance, 
 or if the purchase at one time of more than one 5-cent ticket is 
 required, then the tax is payable. The term "outdoor general 
 amusement parks" apphes only to such permanent outdoor parks 
 as include a considerable variety of entertainments, such as 
 mechanical shows, musical attractions, riding devices, and vau- 
 deville shows, and not to carnivals or itinerant amusement enter- 
 prises within temporary enclosures or on vacant lots. Outdoor 
 amusement parks include similar enterprises conducted on piers, 
 but not motion picture or other theaters known as ''airdromes." 
 
 No tax shall be levied under this title in respect to any admissions 
 all the proceeds of which inure exclusively to the benefit of religious, 
 educational, or charitable institutions, societies, or organizations, or 
 admissions to agricultural fairs none of the profits of which are dis- 
 tributed to stockholders or members of the association conducting the 
 same. * * * 
 
 Art. XV. Entertainments for religious, educational, or chari- 
 table institutions.— Where the proceeds of admissions inure 
 exclusively to the benefit of rehgious, educational, or charitable 
 institutions, societies, or organizations, the admissions are not 
 taxable. The character of the organization for which the benefit 
 46228°— 18 2
 
 10 WAR TAX ON ADMISSIONS AND DUES. 
 
 is given and not the purpose of the particular benefit is control- 
 ling. The admissions to any entertainment given for charity are 
 taxable if the fimds are administered by any persons or organi- 
 zation other than rehgious, educational, or charitable institutions, 
 societies, or organizations. Admissions to school or college ath- 
 letic contests and other college entertaiimaents are not taxable if 
 the proceeds go to the school or the college, but they are if the 
 proceeds are used for the support of athletics or other separate 
 purposes. Admissions to pubhc zoological parks and other enter- 
 tainment enterprises conducted by or under the dnection of the 
 Government or a State or poHtical subdivision of it are not tax- 
 able. "All the proceeds" means the net proceeds after payment 
 of actual reasonable expenses. 
 
 Art. XVI. Exemption affidavit. — Every institution, society, or 
 organization clahning exemption from collecting the tax on ad- 
 missions by reason of being religious, educational, or charitable, 
 shall file with the collector of the district an affidavit upon 
 Form 755 (Appendix E) prior to conducting any entertainment 
 or amusement or permitting it to be conducted for its benefit. 
 Unless such afiidavit shall be filed sufiiciently before the date of 
 the entertainment to permit of a full advance investigation of 
 the cii'cumstances and a decision thereon, the managers of the 
 entertainment shall keep and exhibit to the internal revenue 
 officers a complete record of the admissions to each performance 
 and ^yi]l be held responsible for the collection of the tax in case 
 the claim for exemption is not subsequently allowed. 
 
 Art. XVII. Agricultural fairs. — Admissions to agricultural 
 fairs are not taxable if none of the profits are distributed to stock- 
 holders or members of the association conducting the fair. 
 "Agricultm'al fairs" include five stock and similar shows for the 
 promotion of agricultural interests, but not bench shows or 
 other indoor exhibitions. 
 
 Tlie term "admission" as used in this title includes seats and tables, 
 reserved or otherwise, and other similar accommodations, and the 
 charges made therefor. 
 
 Art. XVIII. Accommodations included in admissions. — ''Ad- 
 mission" includes the use of seats and tables, reserved or other- 
 •wise, and other smiilar accommodations. Where an adnnssion 
 charge is made at the main entrance and an additional charge 
 is made for admission to seats, tables, or other space, the tax is 
 payable on the aggregate charge.
 
 WAR TAX ON ADMISSIONS AND DUES. 11 
 
 TAX ON DUES. 
 
 Sec. 701. That from and after the first day of November, nineteen 
 hundred and seventeen, there shall be levied, assessed, collected, and 
 paid, — * * * 
 
 Art. XIX. Effective date. — Liability to the tax depends upon 
 the period for which the dues are paid. The tax must be paid 
 upon all dues representing membership privileges for any time 
 elapsing after October 31, 1917, regardless of the tune of pay- 
 ment, except in the case of life membership fees paid before 
 November 1, 1917. In the case of dues paid in advance for the 
 calendar year 1917 the tax is payable on one-sixth of the fuU 
 amount paid for such calendar jesir and should be collected at 
 the time of the first payment of dues for 1918. 
 
 a tax equivalent to ten per centum of any amount paid as dues or member- 
 ship fees (including initiation fees), to any social, athletic, or sporting 
 club or organization, where such dues or fees are in excess of $12 per 
 year; such taxes to be paid by the person paying such dues or fees: 
 
 Art. XX. Basis of tax. — The tax is 10 per cent of any 
 amount paid as dues or membership fees (including initiation 
 fees and any payments required for becoming or remaining a 
 member as weU as extraordinary dues or assessments) to any 
 social, athletic, or sporting club or organization where such dues 
 or fees are in excess of $12 per year. Where all the dues or fees 
 payable in any one 3'^ear by a member of a club mil aggregate 
 more than S12, the tax attaches to each payment by such mem- 
 ber. If the dues exclusive of the initiation fee are not in excess 
 of $12 a year, no tax is payable except from members paying 
 such fee. The tax is payable on life membership f ee3 when paid. 
 
 Art. XXI. Clubs iacluded. — The Commissioner of Internal 
 Revenue shall determine whether a club or organization comes 
 within the scope of the words "social, athletic, or sporting" 
 upon being furnished the charter or constitution and by-laws 
 of the organization, a statement as to its actual activities and 
 practices, and such other information as he may deem pertinent 
 to the determination. An}^ organization which maintains Cjuar- 
 ters or arranges periodical dinners or meetings for the purpose 
 of affording its members the opportunity of congi'egating for 
 social intercourse is a social club within the meaning of the 
 law, unless its social features are subordinate and merely 
 incidental to the furtherance of business or other special inter- 
 ests. The tax does liot attach to dues paid to chambers of com- 
 merce or other primarily business organizations. Atliletic and 
 sporting clubs include boating, tennis, goK, boxing, canoe, fish- 
 ing, and hunting clubs, and any organizations for the practice or
 
 12 WAR TAX ON ADMISSIONS AND DUES. 
 
 promotion of athletics or sports. Dues and fees paid by resi- 
 dents of the United States to clubs located in a foreign country 
 and having no branches or organization here are not taxable. 
 
 Provided, That there shall be exempted from the proAdsioiis of this 
 section all amounts paid as dues or fees to a fraternal beneficiarj'- society, 
 order, or association, operating under the lodge system or for the exclu- 
 sive benefit of the members of a fraternity itself operating under the lodge 
 system, and providing for the payment of life, sick, accident, or other 
 benefits to the members of such society, order, or association or their 
 dependents. 
 
 Art. XXII. Exempt organizations. — -Dues or fees are expressly 
 exempt when paid to a fraternal beneficiary society, order, or 
 
 association operating under the lodge system or for the exclusive 
 benefit of the members of a fraternity itself operating under the 
 lodge system, and providing for the payment of life, sick, acci- 
 dent, or other benefits to the members of such society, order, or 
 association or their dependents. Dues or fees paid to fraternal 
 orders not falling within the express exemption are not subject 
 to the tax if the purposes and practices of the order to which 
 they are paid are religious, benevolent, or educational, and any 
 social activities of the order are incidental and subordinate. If, 
 however, the purposes or practices of any fraternal order are pri- 
 marily social in character, the dues or fees paid to it are subject 
 to the tax. 
 
 RETURN OF TAX ON ADMISSIONS AND DUES. 
 
 Sec. 702. That eveiy person, corporation, partnership, or association 
 
 (a) receiving any payments for such admission, dues, or fees, shall 
 collect the amount of the tax imposed by section seven hundi-ed or 
 seven hundred and one from the person making such payments, or 
 
 (b) admitting any person free to any place for admission to which a 
 charge is made shall collect the amount of the tax imposed by section 
 seven hundred from the person so admitted, and (c) in either case shall 
 make returns and payments of the amount so collected, at the same 
 time and in the same manner as provided in section five hundred and 
 three of this Act. 
 
 Art. XXIII. Persons required to make return of admissions. — 
 
 Every person, corporation, partnership, or association receiving 
 any payments for admission, including admission to cabarets and 
 other similar entertainments, or admitting any person free to 
 any place where admission is charged, must collect the tax on 
 such admissions from the persons admitted or making such 
 payments and make monthly return and payment of collections 
 as provided in Section 503, as follows: 
 
 Sec. 503. That each person, corporation, partnership, or association receiv- 
 ing any payments referred to * * * shall make monthly returns under
 
 WAR TAX ON ADMISSIONS AND DUES. 13 
 
 oath, in duplicate, and pay the taxes so collected * * * to the collector 
 of internal revenue of the district in which the principal office or place of 
 business is located. Such returns shall contain such information, and be 
 made in such manner, as the Commissioner of Internal Revenue, with the 
 approval of the Secretary of the Treasury, may by regulation prescribe. 
 
 Art. XXIV. Registration of proprietor. — Every person, cor- 
 poration, partnersliip, or association, including ticket brokers, 
 required to collect the tax on admissions to any place shall on 
 the 1st day of April, 1918 (and if not on that date engaged in 
 business, then witliin 10 days after engaging in business), and 
 annually thereafter on the 1st day of July, file in the office of the 
 collector of internal revenue of the district in which his place 
 of business is located, an appHcation for registry on Form 752 
 (Appendix B), setting forth the full name of such person or 
 persons, the address of each, with street, city, and State, the 
 nature of the business, and, in the case of proprietors, the name 
 of the theater, hall, park, or place where the performances are 
 held, and the location and capacity of such theater, hall, park, 
 or place, together with the foUomng information for the period 
 of 12 months prior to such registration: The total receipts from 
 such business; the number of performances given by the pro- 
 prietor; the number given by others; and the prices of admission 
 charged. If the registrant has no permanent place of business, 
 he shall give the name and address of every place where enter- 
 tainments or amusements conducted by him have been held 
 during the 12 months' period above mentioned. In the case of 
 travehng or itinerant shows, exhibitions, or amusement enter- 
 prises, which have fixed or established headquarters, the pro- 
 prietor, manager, or duly authorized officer thereof shall register 
 with the collector of the district in which such headquarters are 
 located, and shall also file with liim at the time, or as soon there- 
 after as possible, a schedule of the itinerary covering the year, 
 season, or other period during which the circus, show, exhibition, 
 or amusement is to operate, or if the itinerary is prepared 
 only weekly or monthly in advance, then shall ffie schedules 
 of such itinerary immediately upon its preparation from time 
 to time, and shall keep a daily record and render monthly returns 
 to the collector of said district as prescribed by these regula- 
 tions. The collector, if satisfied that all the statements given 
 in the application for registry are correct, will issue a certificate 
 of registry on Form 753 (Appendix C), which the proprietor shall 
 keep conspicuously posted in his place of business, or carry on 
 his person if he has no fixed place of business.
 
 14 WAR TAX ON ADMISSIONS AND DUES. 
 
 Art. XXV. Tickets: Cabaret checks. — In order that a check 
 may be kept on admissions, every proprietor of a place where ad- 
 mission is charged must sell serially numbered tickets or use a 
 machine or device giving similar information, except such pro- 
 prietors as use detached tickets valid only on the date printed 
 thereon or use permanent tickets for repeated performances. 
 Proprietors making their first purchase of serial reel tickets after 
 these regulations become effective shall order such tickets to 
 start with number 1, and theu' tickets shall thereafter run in 
 serial order until the number 500,000 is reached, when they may 
 start again at number 1 if so desired. Unless at the time every 
 ticket is sold or a pass is issued the words ''Tax paid" shall be 
 indelibly and conspicuously stamped or printed thereon, it shall 
 not be good for admission except upon pa^-ment of the tax at 
 the time of admission. No ticket or pass expressed to be "Tax 
 paid" shall be issued without collection of the tax. The tax 
 collected at the- time of issue of a season ticket or pass must be 
 accounted for in. full in the next monthly return, irrespective of 
 any use of the ticket or pass. Where rain checks attached to 
 tickets sold for a canceled baseball game are redeemable in cash, 
 with refund of the tax, or by the issue of a ticket for another 
 game, the box-office statement for the canceled game may be 
 marked "Canceled," but in its next return the tax must be 
 accounted for by the club on any tickets not redeemed as shown 
 by a comparison of the box-office statement for the canceled 
 game with the statements for subsequent games. Cabaret pro- 
 prietors must furnish each guest upon paying his check a coupon 
 receipt to be detached therefrom, containing separately in in- 
 dehble figures the total of the amount paid for refreshments, 
 etc., and the war tax paid thereon. The checks and coupons 
 must be serially numbered. 
 
 Art. XXVI. Records and returns. — Daily records shall be kept 
 by proprietors, or their agents in charge, showing separately the 
 paid admissions, the chJidren's admissions, the taxable free ad- 
 missions, the free admissions not taxable, and the total admission 
 tax collected on each class for each performance, and by ticket 
 brokers, showing the tickets sold for each entertainment, the pro- 
 ceeds, the cost of the tickets, and the tax returnable. The col- 
 lector of internal revenue may in his discretion require any person 
 receiving payments for taxes to make daily deposit of the sums so 
 received in a special account in such bank as the collector shall 
 designate. The monthly return, which shall be a recapitulation 
 of the daily records, is to be made in duphcate on Form 729 (Ap- 
 pendix A) and to be transmitted to the office of the collector, 
 vrith the amount of the tax, on or before the last day of the month 
 following that for which the return is made. This department
 
 WAR TAX ON ADMISSIONS AND DUES. 15 
 
 will furnish Form 729 to the taxpayer on application and also 
 suggest specimen forms for daily records, but the proprietor must 
 furnish his own forms for keeping the daily records. Instructions 
 as to the preparation of Form 729 will be found on the back thereof. 
 In all cases where the performance is given by a person other 
 than the proprietor, both he and the proprietor, or his agent in 
 charge, must sign the daily record. The daily records of the pro- 
 prietors and ticket brokers, with copies of their monthly returns, 
 shall be kept on file in the places of business of such proprietors 
 and brokers for a period of two years, in such manner as to be 
 readily accessible to investigating internal revenue officers. 
 
 Art. XXVII. Leases of theaters. — Wlien a person, society, or 
 organization leases a theater, hall, park or place, the lessee is re- 
 quired by law to collect the tax on admissions to entertainments 
 or amusements conducted at such place. However, for the con- 
 venience of the parties and the safeguarding of the revenue, this 
 department will permit the lessor to assume responsibility for 
 the collection of the tax. If this is done, the lessee will sell 
 tickets from the reels or supplies of the proprietor and the record 
 of the entertainment or amusement will be kept in the daily 
 records of the lessor in the same manner and form as if the enter- 
 tainment had been conducted by the proprietor. In addition, 
 the name of the lessee must appear in a space provided in the 
 daily record, and the lessee shall certify to the correctness of the 
 record upon dehvering to the proprietor the tax collected. Wlien 
 general admission tickets are sold by societies or organizations 
 leasing theaters, halls, parks or places, they must be exchanged 
 for the regular box-office tickets, for which the proprietor must 
 account. Wliere all the admissions to an entertainment are sold 
 to an organization or society for a specific sum, the tickets sold 
 by such organization or society shall be exchanged in the same 
 manner. If the procedure authorized under this article is not 
 adopted, the lessee, precisely like any proprietor, must comph^ 
 in every respect with these regulations regarding registration, 
 records, and all other matters herein contained, and the lessor 
 before or at the time of the leasing must notify the collector in 
 writing of such lease on Form 754 (Appendix D), giving the 
 name and address of the lessee and the dates on which the enter- 
 tainment will be held. 
 
 Art. XXVIII. Persons required to make return of dues. — 
 Every person, corporation, partnership, or association receiving 
 any payments for dues or fees must at the time collect the tax 
 from the persons liiaking such payments, including in such col- 
 lection the amount of unpaid tax, if any, on dues or fees received 
 prior thereto covering any period since October 31, 1917, and
 
 16 WAR TAX ON ADMISSIONS AND DUES. 
 
 make monthly return and payment of collections to the collector 
 of the district as specified in Article XXIII above. 
 
 Art. XXIX. Records and returns. — Daily records shall be kept 
 by clubs or organizations, shov^dng the classes of memberships, 
 the number of members paying dues or initiation fees, and the 
 amount of such dues or initiation fees each day under each classi- 
 fication, together with the amount of the tax. The monthly re- 
 turn, which shall be a recapitulation of the daily records, is to 
 be made in duplicate on Form 729 (Appendix A) and to be trans- 
 mitted to the office of the collector, with the amount of the tax, 
 on or before the last day of the month following that for which 
 the return is made. The daily records and copies of the monthly 
 returns shall remain on file in the club or organization for a period 
 of two years, in such manner as to be readily accessible to inves- 
 tigating internal revenue officers. 
 
 Sec. 1004.. That whoever fails to make any return required by this 
 Act or the regulations made under authority thereof ^vithin the time 
 prescribed or who makes any false or fraudulent return, and whoever 
 evades or attempts to evade any tax imposed by this Act or fails to 
 collect or truly to account for and pay over any such tax, shall be sub- 
 ject to a penalty of not more than $1,000, or to imprisonment for not 
 more than one year, or both, at the discretion of the court, and, in addi- 
 tion thereto a penalty of double the tax evaded, or not collected, 
 or accounted for and paid over, to be assessed and collected in the 
 same manner as taxes are assessed and collected, in any case in which 
 the punishment is not otherwise specifically provided. 
 
 Art. XXX. Penalties. — In addition to the penalties provided 
 above, other punishment for failure to comply with the law and 
 regulations is prescribed by Section 3176 of the Revised Statutes, 
 as amended, and by other sections of the internal revenue laws* 
 Doorkeepers and other employees of amusement enterprises, 
 equally with proprietors and with persons admitted, will be 
 prosecuted for any violation of the law. 
 
 Sec. 1005. That the Commissioner of Internal Revenue, with the 
 approval of the Secretary of the Treasury, is hereby authorized to make 
 all needful rules and regulations for the enforcement of the pro-vdsions 
 of this Act. 
 
 Art. XXXI. In pm-suance of the statute the foregoing regu- 
 lations are hereby made and promulgated and all ruhngs incon- 
 sistent herewith are hereby revoked. 
 
 Daniel C. Roper, 
 CoTnmissioner of Internal Revenue. 
 Approved : 
 
 W. G. McAdoo, 
 
 Secretary oj tlie Treasury.
 
 APPENDIX A, 
 
 ONTTBD BTaTES INTERNAL HEV^NUB. 
 6ee Ixutructions oa back. 
 
 WAR TAX ON ADMISSIONS AND DUES 
 
 (TiUe VII, 8«0tloaa700»I)<l 701. Act Oct. 3, r.'l7.> 
 
 Rtbunjar the monlh of^ 
 
 -.19 
 
 I tU^mixM I 
 L «t«W«. J 
 
 (Eater lautM and ad<lress ebovt^) 
 
 (Collector wdl stamp & 
 of dLsIri<Tt lUMl dalo o 
 
 ClUnS AND CABARETS 
 
 TOTAL CHADCES lUTE AMOUNT OP TAX FUCtS 10 WHICH ADHISSIOH IS CflAtCED 
 
 RATE OF TAX 
 
 AMOUNT OF TAI 
 
 07 assot/tlhnjor Ute month aioc* s 
 
 SiKtrn to anj juit^hej hzjor 
 
 SltncJ- 
 
 Mot*.— Ail rotulttanc«« to M oude pAyablc to CoUoctor al Intoraa] Rovowio,*' 
 
 (Stoto whethor fauUThiiial o 
 
 DO NOT DETACn 
 
 WAR TAX ON ADMISSIONS AND DUES 
 
 <TltIe VH, Bectlua TOO Ulll :oi. Act Oct. 8, 1917.) 
 
 Return for the month tf . 
 
 DO NOT DETACH 
 ,/9 
 
 foi usHia n CDUEcnrs oina 
 
 <EBt«r name aod addns ftbdvai) 
 
 Cot 
 
 Cfatt 
 
 Una 
 
 M? 
 
 !«»<wir 
 
 CUIfiS AND CABARETS 
 
 TOTAL CHARGES 
 
 RATE 
 
 AMOUNT OP TAI 
 
 PIAC5S TO BBICH ATKJSSIOII IS CBAMU) 
 
 KATE OF TAX 
 
 AMOUNT Of TAX 
 
 Chih iiiti octr $12 pa cnnum.^. 
 
 
 
 
 
 I,»„^l0t»l-tdlm. 
 
 ( 
 
 
 
 
 Klnoik 
 
 
 
 
 
 
 
 
 tCbUmt ania 17 fcmi of Ufa 
 
 tcoM, dc, at taxa or uats 
 
 
 
 
 
 
 
 
 
 
 M ~ji 
 
 
 S- 
 
 
 
 ,T?0J. o; as ue{enjra. 
 
 
 
 
 
 Ida 
 
 ■ 
 
 
 
 A'Or£— Sni IM Uk criihal mi JiipUtole cj till (dum mj a» nulet, 
 prcpalsi fiHeJln, leitfi l/i« amount 0/ ta* due. It Itt 
 
 i urUjji that lAlt It a trut e9pg t>J Um Jortioini saora rdanL 
 SttmJ — .. . . ; — 
 
 poKOTDETAcu WAR TAX ON ADMISSIONS ANd DUES 
 
 (TlUo Vn, eectlQua 700 and 701, Act Oct 3, W17 ) 
 
 NOTICE 
 
 Bfatdbof^flf AeAcf <f October 3, 1917. the amouDt of ux s'aowi) by t}iii f^turu to be du« u !ier^7 n)«4> 
 pcyible oo tbe snbmBBtoa td cim retani do( laler ^an the lut dsy p4 the moDlli followiog the ojofuh (or which tha 
 return b made Whoerei iaib Ic colloct or truly to acoxiat for u»4 pay over »Aid l^x AiW be Bibjtct to a pca&ltf 
 of Qor more thv $' .000 or lo iinpnsoamuit lor cot moie tbui ooe yui. ot both, ud in Addititxi thereto to a penait; 
 of double the tax doi collected o: accouotcd lot and p^ki ova, aad cucb peaalr/ of douhk ihc tai roust he Atidta 
 to iKe uaofmi of the Uz vbeo paid. 
 
 DANIEL C ROPER. 
 (— Commlisiona of Internal Ratnoc 
 
 [[] Anwunl of tax paij {enter amount in icorJs) 
 
 OO NOT DETACH 
 
 MONTH AND AMOUNT OP TAX 
 
 to btt DSitd la by t<xp»7« 
 
 Fi» the month ef . 
 
 e space, U II isttOtuit«r«L 
 
 OmCEOF 
 COLLECTOR OF INTERNAL REVENUE 
 
 CsHuto^ti tnianalRjatnaB 
 
 17
 
 APPENDIX A. (Back.) 
 
 INSTRUCTIONS. 
 1 Wh«r Is Caied.— A tax at tte rates specified is imposed upon tha following classy of dues and admisiona: 
 
 CLASS OP DDES ANB ADMIflSIONa. BAIS. 
 
 <o) Club dues.— Amount paid on dues or memberehip fora (including initiation ie«e) to any lOpCTCcut. 
 
 eocial, aihletic, oi sporting club or organization, if such dues or fees are in excess of 112 per 
 
 year, 
 (fc) Cabarets. — Amount paid for admisaon to any public perfoimanoe for profit or any cabaret 1 cent for each 10 cents or 
 
 orotherjdinilarent.ertainmentton-iiichtliechaj-geforadniis3ion ia wholly or in partincluded fraction thereof. 
 
 ia the prices paid for refreahmpTit. ger-noe. or mcrchandifie. (Soe below, paragraph 9.) 
 (<■) Paid admissions.— Amount paid for a(luu.>sJon of persons twelve years of age or over to any 1 cent for each 10 cents or 
 
 otbef place (including admii^sion by p^-afijo ticket or subecriptiou ). fraction thereof. 
 
 (rf) Free admissions. — In the case of perwna (ewcpt bona-fide employees, municipal officere 1 cent for each 10 cents or' 
 
 on offic ial business, and children uiider twelve ^ears of ace) admitted free to any place at a fraction thereof. 
 
 lime when and under circumstancee under wmch an admission charge is made to other 
 
 persong of the same class, the tax is imposed on the price so charged to other pereons for the 
 
 same or similar accommodations. 
 ((•) Children under twelve.— Admission of children under twelve years of age if an axlmiasion 1 cent on each admission. 
 
 charge for such children is made. 
 (/) Season tickets, etc.— In the case of persons having permanent use of boxes or seats in an 
 
 opera house or any pisce of amuetmeat or a lea.'<e for Iho use of eueh box or seat in anch 
 
 opera house or place of amusement, the (ax is imposed on the amount for which a similar 
 
 box or scat is sold for ihe performance or exliibition at which the box or seat is used or 
 
 reserved by or for the lessee or hoMer 
 
 Note. — For tho purpose of this tax the term "adixusaion" includes seat^ and tables, reser\'ed or otherwise, and other eiraiLir accom- 
 iDudationB, and (be cnarges made therefor. 
 
 ■2. Exemptions.— No tax is imposed with resivect to — 
 (o) Admi'^on to a place the maximum chaxge for admission to which is 5 cents, or .to shows, rides, and other amusemeut.** (the 
 
 .-naximum i barge for admission to which is 10 cents) within outdoor general dtausement parks, or to such outdoor general 
 
 amu-'jcment parks, 
 (ft) Admissions, all the proceeds of which ioure exclusively to the benefit of reUgious, educational, or charitable iiistilutiaus, 
 
 societies, or orgamzatioDB, or admissions to agricuitutal fairs none of the profits of which are distributed to Kt6ckhold«rR 
 
 or memb*>rs of the association conducting the same, 
 (c) Amounts paid as dues or fees to a fraternal beneficiary society, order, or association operating imder the lodge sj^stcm or for 
 
 the e.'^clusive benefil of the members of the fraternity itself operating under the lodge system, and providing fol- the 
 
 payment of life, sick, accident, or otherbenefita to the members of such sodetj', order, or assodatiOD, or their depebdents.. 
 
 3. When tax lakes effect.— On November 1, 1917. 
 
 4. Who Is required to make returns and collect and pay over the tax. — Hh'ery person, corporation, psutnerehip, or associa- 
 tion, receiving any payments forsuchaclruiEsions, dues, orfee.?, or admitting any person tree to any place for admission to which a charge, 
 is made (except as pro\ ided iu paragraph 2) is required to collect the amount of the tax from the person making snch payment or from 
 the person so admitted, and to make returns and pay over the full amount of the tax that ib required to be so collected. 
 
 .■j. When must returns he made and tax paid over.— On or before the last day of December, 1917. and of each month there- 
 after; a returu shall be made for the preccdir\g month and the tax required to be collected in that month shall be paid over. 
 
 6. To whom reliirns .shall be made and tax paid over. — To the Collector of Internal Revenue of the district in which » located 
 tie principal office or place oI business of the person, corporation, partnership, or asacciatioa. The address of the Collectoi is stamped 
 nn the face of the return 
 
 7. Computation of tax. — Note carefully with respect to all of thrae ta.'iea that the tax is imposed on each payment received and 
 upon eoik free admission and Dol upon the total aruount of such admissions, and must be separately computed as to each payment or 
 admission. 
 
 The aggregate amoiml of tax upon all payments of admiasioiis within each class, computed aa above directed, should be entered 
 in the return. 
 
 In computing f ^ tax xipon each payment a fractional part of a rc-ntis tohedisre^rded.uuless it amounts to one-half cent or more, 
 in which-Cftse it is to be incpdased to 1 -cent.- 
 
 8. Children under twelve years of age. — The tax upon adinisaious at the full rate uf 1 cent for each 10 cents or fraction thereo! 
 must be collected in all cases, unless the ticket or other evidence of the right to admission is conspicuously stamped in such a manner 
 as to indicate thai it is good only for the admission of a child under the age of twelve years, or unless the payment is made at the actual 
 time of admission of a child under Iho age oi twelve years. 
 
 9. Cahar«ts.—TD the case of cabarets or other similar entertainments to which the charge for admission is wholly or in part 
 included in the price paid for refreohmcnt, service, or merchandise, the amount faij for admission shall be (iecracd to be 20 per erf. 
 of the amount paid for such refreshment, service, or merchandise, unless s;itisiacti>ry e^'idence is presented to the Tollivmr that a 
 ilifferent percentage should be fixed. 
 
 10. Preparation of return. — Be careful to fill in every space which is applicable to your business, both in the original and 
 dupbcate return aud in the receipt. Do not detach the duphcate or receipt. The receipt will be stamped and returned by tire 
 Collector. 
 
 11. Penalties.— Whoever fails to submit a return within the time prescribed in pajaei8i>h 5 is subject to a penalty of stot mnre 
 than $1,000 or imprisonment for not more than one year, or both. 
 
 For penalty lor failure to collect or to aceoimt for and pay over the tax, see " Notice'' on face of reoupt. 
 
 DANIEL C. ROPER, 
 Vommi33ic»ler of Inienal Rci^nue- 
 AppROVEnr 
 
 JAilES H. MOYLE, 
 
 Acling Secretory of the Treasury. 
 
 18 *""
 
 APPENDIX B. 
 
 APPLICATION FOR REGISTRY. 
 
 Form 752. 
 
 U. S. Internal Revenue. 
 
 Name of registrant , 
 
 Address of registrant ... 
 
 U. S. Registry No. 
 Date of Registry . 
 
 (Individual, corporation, partnership, or association.) 
 (Street.) (City.) (State.) 
 
 Natui'e of business 
 
 Name, title, and address of each person intereeted in the business: 
 
 (State.) 
 
 Name of theater, hall, park, or place 
 
 Location 
 
 (Street.) (City.) 
 
 Capacity Prices of admission 
 
 Total receipts covering a period of 12 months prior to registration, 8. 
 Number of performances for same period conducted by registrant . . 
 by others 
 
 State of , county of , city of , ss: 
 
 I solemnly swear that the above statements are true and correct and that the cer- 
 tificate of registry herein applied for ia to cover only the business and location above 
 specified. 
 
 Sworn to ana subscribed before me this day of , 19 
 
 Signed 
 
 Title 
 
 (If iadividual owner, so state.) 
 
 (Title of offleer.) 
 This return should be executed and forwarded to the collector of internal revenue 
 before commencing business and before July 1 of each successive year. 
 
 Received , 19 
 
 Collector. 
 
 To Collector of Internal Revenue at 
 
 19
 
 APPENDIX C. 
 
 Form 753. U. S. Internal Revenue. 
 
 CERTIFICATE OF REGISTRY. 
 
 War tax on admissions. 
 
 This certifies that , as a person receiving 
 
 payments for admission to entertainments and required to collect the tax on such 
 admissions, has registered with the undersigned collector of internal revenue with 
 
 respect to his business located at , for the year 
 
 ending June 30, 19 , as requu'ed by law and the regulations relating to the war 
 
 tax on admissions and dues imposed by the act of October 3, 1917. 
 
 Dated 
 
 Collector of Internal Revenue, 
 
 District. 
 
 20
 
 APPENDIX D. 
 
 Form 754. U. S. Internal Revenue, 
 
 NOTIFICATION TO COLLECTOR BY LESSOR WHERE LESSEE IS RESPONSIBLE FOR 
 
 COLLECTION OF TAX. 
 
 Date ,19.... 
 
 To Collector of Internal Revenue, 
 
 Name 
 
 (Lessee conducting amusement or entertainment.) 
 
 (Address.)" (City.) District.) (State.) 
 
 Name, title, and residence of each person interested in the business: 
 
 (Name.) (Title.) (Residence.) 
 
 on ^^^ll conduct at my theater, 
 
 ( Date.) (Character of amusement or entertainment.) 
 
 park, or hall,* and will be responsible for the collection and return of the tax. 
 
 Name of lessor 
 
 Title 
 
 Address 
 
 City 
 
 State 
 
 * Strike out words not applicable. 
 
 21
 
 APPENDIX E. 
 
 Form 755. U. S. Internal Revenue. 
 
 AFFIDAVIT CLAIMING EXEMPTION FROM COLLECTION OF TAX ON ADMISSIONS. 
 
 State of , county of , city of , ss: 
 
 I, , do hereby swear that all the proceeds of admis- 
 
 (Name of person making affidavit.) 
 
 sions to the conducted on \rin inure 
 
 (Character of amusement or entertainment. ) ( Date.) 
 
 exclusively to the benefit of a religious, educational, or charitable {*) institution, 
 
 society, or organization, exempt by law and regulation, such beneficiary being 
 
 (Name.) 
 
 (Address.) "(City.) (State.) 
 
 This oath is taken by me with the full knowledge that, if false, I will be subject 
 to the fines and penalties imposed by law. 
 
 Name 
 
 Title 
 
 Address 
 
 City 
 
 State 
 
 Subscribed and sworn to before me this day of , 19 
 
 (Official title.) 
 * Strike out words not applicable. 
 
 22
 
 INDEX TO REGULATIONS NO. 43. 
 
 [References are to articles.] 
 
 Article. 
 
 Accident benefits, exemption of fraternal societies, etc., paying 22 
 
 Accommodations included in ' ' admissions " 18 
 
 Accounting for tax on excess over purchase price of admission ticket on resale 2, 3 
 
 "Admission, " definition 18 
 
 Advance payment of dues for calendar year 1917, computation of tax 19 
 
 Affidavit, exemption from collecting tax 16 
 
 Age of persons, admission tax dependent on 2, 7, 9 
 
 Agents, daily records of admissions 26 
 
 Sales of admission tickets tlu'ough 3 
 
 Agricultiual faii-s, definition 17 
 
 Taxability of admissions 17 
 
 Airdromes, admissions to 14 
 
 "All the proceeds, " definition 15 
 
 Amount of charge, taxability of admissions dependent on 14 
 
 Dues, tax dependent on 20 
 
 Amusement, taxability of admissions to places of 4 
 
 Application for registration of persons required to collect taxes on admissions . . 24 
 
 Assessments, amount of tax 20 
 
 Athletic clubs, what clubs constitute 21 
 
 Contests, school or college, admissions to 15 
 
 Attorneys for theaters, taxability 9 
 
 Audience, taxability of otherwise exempt persons occupying space in 9 
 
 Authority for making and promulgating regulations 31 
 
 Banquets, public, admissions to 12 
 
 Basetjall games, refund of tax on redemption of rain checks 25 
 
 Reporters and telegraphers, exempt admissions 9 
 
 Baths, Tm'kish, taxability of charges for use of 4 
 
 Bench shows, taxability of admissions 17 
 
 Beneficiary societies, fraternal, exemption of dues or fees 22 
 
 Benefit performances, taxability of admissions 15 
 
 Boating clubs, taxability of dues 21 
 
 Bona fide employees admitted free, taxability 9 
 
 Boxing clubs, taxability of dues 21 
 
 Box-office tickets, exchange of general admission tickets for 27 
 
 Brokers, admission tickets sold through 3 
 
 Records and returns 26 
 
 Registration of ticket brokers 24 
 
 Business, exemiation of person attending performance in line of 9 
 
 Organizations, taxability of duesT^ 21 
 
 Cabarets, computation of charge for admission 11 
 
 Coupon receipts 25 
 
 Definition 12 
 
 Entertainments included in word "cabaret" 12 
 
 Rate of tax- 10, 11 
 
 Retiu-n of admigsions, requirement 23 
 
 Cafes, admission to cabaret 10-12, 23 
 
 Cancellation of baseball game, refund of tax 25 
 
 Canoe clubs, taxability of dues 21 
 
 Carnivals, inclusion within "outdoor general amusement pai"ks " 14 
 
 Certificate by lessee of theater, etc., correctness of daily record of admissions. . 27 
 Registration, issuance to, and posting by, proprietor of place of entertain- 
 ment 24 
 
 Chambers of commerce, taxajjility of dues 21 
 
 Charitable institutions, etc., admissions to entertainments for 15 
 
 Affidavit claiming exemption from collection of admission tax 16 
 
 Charity, admissions to entertainments given for 15 
 
 23
 
 24 INDEX TO REGULATIONS NO. 43. 
 
 Article. 
 
 Children, admissions 2, 8, 9 
 
 Records and returns 26 
 
 Circus, filing of schedule of itinerary 24 
 
 Registration of proprietor or authorized officer 24 
 
 Clubs included in words "social, athletic or sporting " 21 
 
 Records as to dues and fees 29 
 
 Collection of tax on admissions, exemption affidavit 16 
 
 Person liable 6, 27 
 
 Collection of tax on dues, person liable 28 
 
 College entertainments, admissions to 15 
 
 Affida^dt claiming exemption from collection of admission tax 16 
 
 Collusion with seller of ticket, presumptive purchaser acting in 3 
 
 Commercial organizations, taxability of dues 21 
 
 Computation of charge for admission to cabarets 11 
 
 Tax on charges for admission and for use of seats or tables 18 
 
 Leased boxes and seats 13 
 
 Concessionaires selling refreshments, exempt admissions 9 
 
 Critics of performances, taxability of admissions 9 
 
 Custody of property necessary to performance, exemption of persons aiding in . . 9 
 
 Daily record of admissions 24, 26 
 
 Lease of theater 27 
 
 Daily record of dues and fees 29 
 
 Dancing, inclusion within "cabaret or other similar entertainment " 12 
 
 Schools, pavilions, etc., admissions to 4 
 
 Taxability of charges for, dependent on amount of charge 14 
 
 Date of admission as determining liability to tax 1, 5, 13 
 
 Payment of dues, taxability dependent on 19 
 
 Dealers in admission tickets, sales by 3 
 
 Declamation, inclusion within "cabaret or other similar entertainment" 12 
 
 Definitions: 
 
 "Admission" 18 
 
 "Agricultural fairs " 17 
 
 "All the proceeds ■' 15 
 
 "Athletic club " 21 
 
 "Cabaret or other similar entertainment " 12 
 
 "Employees " 9 
 
 "Municipal officers '' 9 
 
 "Outdoor general amusement parks " 14 
 
 "Place " 4 
 
 "Social clubs" 21 
 
 "Sporting club " 21 
 
 Deposit of taxes collected in special account 26 
 
 Dining rooms, admissions to cabaret 10-12, 25 
 
 Doctors for theaters, taxability of admissions 9 
 
 Doorkeepers of amusement enterprises, violation of law 30 
 
 Educational institutions, etc., admissions to entertainments for 15 
 
 Affidavit claiming exemption from collection of admission tax 16 
 
 Employees admitted free, taxability 9 
 
 Amusement enterprises, violation of law 30 
 
 En bloc sale of admissions 2 
 
 Exchange of tickets for regular box-office tickets 27 
 
 Entertainment, taxability of admissions to places of 4 
 
 Evidence, agency or collusion in sale of admission tickets 3 
 
 Exchange of admission ticket for higher-priced ticket 2 
 
 Regular box-office ticket 27 
 
 Excursion boats providing opportunity for dancing, taxability of charges of 4 
 
 Exempt admissions 9 
 
 Entertainments 14, 15 
 
 Organizations, dues and fees 22 
 
 Exemption from collecting tax, affidavit 16 
 
 Extraordinary dues or assessment, amount of tax 20 
 
 Face value, admission tickets sold for use at less than 3 
 
 Fairs, agi'icultural, definition 17 
 
 Taxability ot admissions 17 
 
 Filing copies of oioiithly returns of collections of taxes on admissions 26 
 
 On dues and iees „ 29
 
 INDEX TO REGULATIONS NO. 43. 25 
 
 Article. 
 
 Firemen admitted free, taxaljility 9 
 
 Fishing clubs, taxability of dues'. 21 
 
 Foreign clubs, taxability of dues 21 
 
 Form, affidavit claiming exemption from collection of tax on admissions 16 
 
 Notice to collector of lease of theater, etc 27 
 
 Records and returns of admissions 26 
 
 Registry application 24 
 
 Fraternal beneficiary societies, etc., exemption of dues or fees 22 
 
 Fraternal orders, admissions to entertainments for 15 
 
 Free admissions, records 26 
 
 Return and payment of taxes 23 26 
 
 Taxation 8 9 
 
 General admission tickets, exchange for box-office tickets 27 
 
 Golf clubs, taxability of dues 21 
 
 Links, taxability of charges for use of 4 
 
 Government, entertainment enterprises conducted by or under direction of 15 
 
 Gross receipts, payment of tax on 6, 11 
 
 Hotels, admission to cabaret 10-12, 25 
 
 Hunting clubs, taxability of dues ' 21 
 
 Inconsistent rulings revoked 31 
 
 Independent brokers and dealers, sales of admission tickets by 3 
 
 Indoor exhibitions, inclusion in "agricultural fairs" 17 
 
 Initiation fees, amount of tax 20 
 
 Daily record of club members pa\dng 29 
 
 Itinerant shows, etc. , filing of schedule of itinerary 24 
 
 Inclusion within ' ' outdoor general amusement parks " 14 
 
 Registration of proprietor or authorized officer 24 
 
 Lady, taxability of admission on gentleman's ticket without extra charge 8 
 
 Leases of boxes and seats I3 
 
 Theaters, etc., collection of tax 27 
 
 Life benefits, exemption of fraternal societies, etc. , paying 22 
 
 Life membership fees paid prior to November 1, 1917, taxability 19 
 
 Time for paying tax 20 
 
 Live stock shows, taxability of admissions 17 
 
 Lodge system, exemption of fraternal beneficiary societies operating under 22 
 
 Mechanical shows, inclusion within * ' outdoor general amusement pai'ks " 14 
 
 Membership fees, liability for tax on, dependent on time of payment 19 
 
 Time when tax on, payable ^ 20 
 
 Monthly retui'ns and payment of collections of taxes on admissions 23, 24, 26 
 
 Dues and fees 28, 29 
 
 Motion-picture theaters, admissions to 14 
 
 Municipalities, entertainment enterpiises conducted by or under direction of. . 15 
 
 Officers admitted free, taxability 9 
 
 Music, orchestral, inclusion within '"cabaret or other similar entertainment " . . 12 
 
 Name of lessee of theater, etc., daily record of admissions 27 
 
 Newsboys selling papers to patrons of performance, exempt admissions 9 
 
 Newspaper reporters, critics, and newsboys, exempt admissions 9 
 
 Notice, persons liable for, and object of, admissions tax 6 
 
 Theater, notice to collector of lease of 27 
 
 War tax not charged, display of notice prohibited 6 
 
 Numbers, serial, on tickets of admission and cabaret checks 25 
 
 Officers, municipal, admitted free, taxability 9 
 
 Orchestral music, inclusion within * " cabaret or other similar entertainment " . . 12 
 
 "Outdoor general amusement parks," definition 14 
 
 Parks, definition of ' ' outdoor general amusement parlis " 14 
 
 Zoological, admissions to 15 
 
 Passes, baseball reporters, etc., exemption from tax 9 
 
 Payment of tax 8, 25 
 
 Payment, admission prior to November 1, 1917, effect 1 
 
 Dues, taxability dependent on time of 19 
 
 Tax on admissions, person liable 6, 11 
 
 Passes 8, 25 
 
 Pecuniary benefits, exemptioii of fraternal societies, etc., paying 22 
 
 Penalties, "violation of law and regulations 30 
 
 Physicians for theaters, taxability of admissions 9 
 
 Piers, admissions to outdoor amusement parks conducted on.^. 14
 
 26 INDEX TO REGULATIONS NO. 43. 
 
 Article. 
 
 Placard that tax is not charged, displajdng prohibited 6 
 
 ' ' Place, ' ' definition 4 
 
 Policemen admitted free, taxability 9 
 
 Pool tables, taxability of charges for use of 4 
 
 Posting signs stating admission charged, tax due, and total thereof. 2, 6 
 
 Price paid for admission, tax on 3 
 
 Private dances given by a society, admissions to 12 
 
 Pri^•ilege of using equipment, taxability of admission charge as payment for... 4 
 
 Profit, necessity that performance be for, in order to tax admissions 12 
 
 Programs, notice in, as to persons liable for, and object of, adpissions tax 6 
 
 Public, necessity that performance be, in order to tax admissions 12 
 
 Officers admitted free, taxability 9 
 
 Rain checks, refund of tax on redemption of 25 
 
 Rate of tax on admissions 2, 7 
 
 Cabarets 10, 11 
 
 Dues 20 
 
 Record of admissions, daily 24, 26 
 
 Lease of theater 27 
 
 Performances claimed to be exempt 16 
 
 Record of dues and fees 29 
 
 Redemption of rain checks, refund of tax 25 
 
 Refreshments, cal)aret performances 10-12, 25 
 
 Concessionaiies selling, exempt admissions 9 
 
 Refund of tax on passes 8 
 
 Redemption of admission ticket before performance 6 
 
 Rain checks 25 
 
 Season admission tickets or subscriptions 5 
 
 Registration of persons required to collect taxes on admissions 24 
 
 Religious institutions, etc., admissions to entertainments for 15 
 
 Affidavit claiming exemption from collection of admission tax 16 
 
 Dues and fees of fraternal order having religious practices 22 
 
 Reporters, exempt admissions 9 
 
 Resale of admission tickets by brokers _. 3 
 
 Tickets sold en bloc, accounting for tax on excess over purchase price 2 
 
 Restaurants, admission to cabaret 10-12, 25 
 
 Return of admissions 23, 24 
 
 Dues or fees 28, 29 
 
 Revocation of rulings inconsistent with regulations 31 
 
 Riding devices j inclusion within ' ' outdoor general amusement parks " 14 
 
 Scalpers, sales of admission tickets through 3 
 
 Schedule of itinerary, filing by traveling shows, etc 24 
 
 School entertainments, admissiona to 15 
 
 Affidavit claiming exemption fi-om collection of admission tax 16 
 
 Season passes, payment of tax 8 
 
 Tickets of admission 5 
 
 Monthly return of taxes 25 
 
 Seats, use of, inclusion in "admission " 18 
 
 Serial numbers on tickets of admission and cabaret checks, requirement - 25 
 
 Sick benefits, exemption of fi-aternal societies, etc., paying 22 
 
 Sign stating admission charge, tax due, and total thereof, posting 2, 6 
 
 Tax not charged, displaying prohibited 6 
 
 Who liable for, and object of, tax on admissions 6 
 
 Signatm-es, daily records of admissions - 26 
 
 Singing, inclusion within "cabaret or other similar entertainment " 12 
 
 Social, fraternal orders in which practices are primarily 22 
 
 What clubs constitute ' ' social clubs " 21 
 
 Spectator, taxability of person when attending performance as 9 
 
 Sporting clubs, what clubs constitute •- 21 
 
 Stamp ' ' Tax paid " on passes 8, 25 
 
 Tickets of admission 25 
 
 State, entertainment enterprises conducted by or under direction of 15 
 
 Subscriptions 5 
 
 Swimming pools, taxability of charges for use of 4 
 
 Tables, use of, inclusion in admission 18 
 
 "Tax paid," stamp on passes 8, 25 
 
 Stamp on tickets of admission 25
 
 INDEX TO EEGULATIOXS NO. 43. 27 
 
 Article. 
 
 Telegraphers, baseball, exempt admissions 9 
 
 Temporary enclosui'ee, shows within, inclusion -w-ithin '"outdoor general amuse- 
 ment parks " 14 
 
 Tennis clubs, taxability of dues 21 
 
 Courts, taxability of charges for nse of 4 
 
 Test applied to determine taxability of admissions 4, 15 
 
 Tickets of admission, exchange for higher-priced tickets 2 
 
 Exchange of general admission tickets for box-office tickets 27 
 
 Numbering 25 
 
 Procurement prior to November 1, 1917, effect 1 
 
 Ref imd of tax on redemption of before performance 6 
 
 Season 5 
 
 Monthly retxirn of taxes 25 
 
 Stamping ' ' Tax paid " 25 
 
 Uncalled-for, taxability 2 
 
 Time for filing affidavit of exemption from collecting tax 16 
 
 Filing application for registration of persons required to collect taxes on 
 
 admissions 24 
 
 Liability to tax dependent on time of admission 1 
 
 Lease of boxes or seats 13 
 
 Season tickets or subscriptions 5 
 
 Making monthly retiu-ns as to admissions 26 
 
 Dues and fees 29 
 
 Payment of dues, taxability dependent on 19 
 
 Tax on passes 8 
 
 Total receipts, payment of tax on 6,11 
 
 Traveling shows, etc., filing schedule of itinerary 24 
 
 P^egistration of proprietor or authorized officer 24 
 
 Tm'kish baths, taxability of charges for use of 4 
 
 Uncalled-for tickets, taxability 2 
 
 Unpaid tax on dues or fees, covering period since October 31, 1917, collection. . 28 
 
 Vacant lots, shows on, inclusion within "outdoor general amusement parks" . . 14 
 
 Vaudeville, admission to cabaret 10-12, 25 
 
 Inclusion within ' ' outdoor general amusement parks " 14 
 
 Violation of law or regulations, penalties 30 
 
 Zoological parks, admissions to 15 
 
 o
 
 LAW LIBRARY 
 
 UNIVERSITY OF GAL»^RNU 
 LOS ANQfllillg
 
 GAYLAMOUNT 
 
 PAMPHLET BINDER 
 
 Maoufoctured bv 
 
 I GAYLORD BROS. Inc. 
 
 Syracuse, N.Y. 
 
 Stockton, Calif 
 
 ',, - I ) I m iii J I ■ 
 
 SOUTHERN REGIONAL LIBRARY FACIUTY 
 
 D 000 829 395 3