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SEC. 1650. WAR TAX RATES OF CERTAIN MISCELLANEOUS TAXES.
In lieu of the rates of tax specified in such of the sections of this title as are set forth in the following table, the rates applicable shall be the rates set forth under the heading "War Tax Rate":
Description of Tax
War Tax Rate
1700 (a). Admissions.
1 cent for each 10 cents 1 cent for each 5 cents or
or fraction thereof. major fraction thereof. 1700 (b). Permanent use or lease of
11 per centum...
20 per centum. boxes or seats. 1700 (c) Sales of tickets outside box 11 per centum.
20 per centum. office. 1700 (e) Cabarets, roof gardens, etc..-- 5 per centum.
20 per centum. 1710 (a) (1). Dues or membership fees.
11 per centum.
20 per centum, 1710 (a) (2) Initiation fees
11 per centum.
20 per centum. 2400 (except as re-Jewelry..
10 per centum.
20 per centum. spects watches selling at retail for not more than $65 and alarm clocks selling at retail for not more than
$5). 2401. Furs.
10 per centum.
20 per centum. 2402 Toilet preparations.
10 per centum
20 per centum, 2800 (a) (1). Distilled spirits..
$6 per gallon
$9 per gallon. 2800 (a) (3) Imported perfumes containing $6 per gallon...
$9 per gallon,
(1) Not over 14% of alcohol. 10 cents per gallon.. 15 cents per gallon.
21% of alcohol.
$1 per gallon...... $2 per gallon,
24% of alcohol. 3030 (a) (2)
Sparkling wines, liqueurs, and
cordials: (1) Champagne or sparkling | 10 cents per half-pint or 15 cents per half-pint or wine. fraction thereof.
fraction thereof. (2) Artificially carbonated 5 cents per half-pint or 10 cents per half-pint or wine. fraction thereof.
fraction thereof. (3) Liqueurs, cordials, etc... 5 cents per half-pint or 10 cents per half-pint or
fraction thereof. 3150. Fermented malt liquors...
$7 per barrel..
$8 per barrel. 3268_
Billiard and pool tables and $10 per year per table; $20 per year per table; $20 bowling alleys.
$10 per year per alley. per year per alley. 3406 (a) (10) Electric light bulbs and tubes. 5 per centum.
per centum. 3465 (a) (1) (A). Telephone, long distance....
20 per centum.
25 per centum. 3465 (a) (1) (B) (in- Domestic telegraph, cable, or 15 per centum.
25 per centum. sofar as it relates radio dispatches. to domestic telegraph, cable, and
radio dispatches). 3465 (a) (2) (A).... Leased wires, etc.
15 per centum.
25 per centum. 3465 (a) (2) (B) Wire and equipment service..
5 per centum.
8 per centum. 3465 (a) (3) Local telephone service.. 10 per centum.
15 per centum, 3469 (a). Transportation of persons. 10 per centum.
15 per centum, 3469 (c). Seats, berths, etc...
10 per centum.
15 per centum.
[For termination of the increase in rates of tax imposed by section 3465 (a), see section 1658.]
SEC. 1651. RETAILERS' EXCISE TAX ON LUGGAGE, ETC.
(a) Tax.--There is hereby imposed upon the following articles (including in each case fittings or accessories therefor sold on or in connection with the sale thereof) sold at retail a tax equivalent to 20 per centum of the price for which so sold:
(1) Trunks, valises, traveling bags, suitcases, satchels, overnight bags, hat boxes for use by travelers, beach bags, bathing suit bags, brief cases made of leather or imitation leather, and salesmen's sample and display cases.
(2) Purses, handbags, pocketbooks, wallets, billfolds, and card, pass, and key cases.
(3) Toilet cases and other cases, bags, and kits (without regard to size, shape, construction, or material from which made) for
use in carrying toilet articles or articles of wearing apparel. (b) OTHER LAWS APPLICABLE.---All provisions of law (including penalties) applicable in respect of the taxes imposed by chapter 19 shall be applicable in respect of the tax imposed by subsection (a).
(For restrictions on the applicability of section 1651, see sections
1652 (b) and 1653.] SEC. 1652. LEASES, CONDITIONAL SALES, EXISTING CONTRACTS, ETC.
(a) CASES WHERE RATE OF Tax INCREASED.-In the application of section 2405 or 3441 (c) to the articles with respect to which the rate of tax is increased by this chapter, where the lease, contract of sale, conditional sale, or chattel mortgage was made, delivery thereunder was made, and a part of the consideration was paid, before the effective date of Title III of the Revenue Act of 1943, the total tax referred to in such section shall be the tax at the rate in force on the day before such effective date.
(b) CASES WHERE NEw Tax IMPOSED.-In the case of (1) a lease, (2) a contract for the sale of an article wherein it is provided that the price shall be paid by installments and title to the article sold does not pass until a future date notwithstanding partial payment by installments, (3) a conditional sale, or (4) a chattel mortgage arrangement wherein it is provided that the sales price shall be paid in installments, no tax shall be imposed under section 1651 on the sale of any article if with respect to such article the lease, contract for sale, conditional sale, or chattel mortgage arrangement was made, delivery thereunder was made, and a part of the consideration was paid, before the effective date of Title III of the Revenue Act of 1943. (c) EXISTING CONTRACTS.
(1) TAX PAYABLE BY VENDEE.—If (A) any person has, prior to the effective date of Title III of the Revenue Act of 1943, made a bona fide contract for the sale on or after such date, of any article with respect to the sale of which a tax is imposed by that act or an existing rate of tax is increased by that act, and (B) such contract does not permit the adding to the amount to be paid under such contract of the whole of such tax or increased rate of tax, then (unless the contract prohibits such addition) the vendee shall, in lieu of the vendor, pay so much of the tax as is not so permitted to be added to the contract price.
(2) TAX PAID TO VENDOR.—Taxes payable by the vendee shall be paid to the vendor at the time the sale is consummated, and shall be collected and paid to the United States by the vendor in the same manner as provided in section 3467. In case of failure or refusal by the vendee to pay such taxes to the vendor, the vendor shall report the facts to the Commissioner who shall cause collection of such taxes to be made from the vendee.
[Title III of the Revenue Act of 1943 became effective April 1, 1944.] SEC. 1653. ARTICLES CLASSIFIABLE UNDER MORE THAN ONE
SECTION. In the case of any article classifiable (a) under section 1651 and one or more sections of chapter 19, or (b) under more than one section of chapter 19, only one tax on such article shall be imposed. the rates of tax differ, the article shall be subject to tax under that section which imposes the highest rate. SEC. 1656. FLOOR STOCKS REFUNDS ON DISTILLED SPIRITS, WINES,
AND CORDIALS, AND FERMENTED MALT LIQUORS. (a) IN GENERAL.-With respect to any article upon which tax is imposed under section 2800, 3030, or 3150, upon which internal revenue tax (including floor stocks taxes) at the rate prescribed in section 1650 has been paid, and which, on the rate reduction date (as defined in section 1659), is held by any person and intended for sale or for use in the manufacture or production of any article intended for sale, there shall be credited or refunded to such person (without interest), subject to such regulations as may be prescribed by the Commissioner with the approval of the Secretary, an amount equal to the difference between the tax so paid and the tax that would have been paid if section 1650 and the 1944 floor stocks taxes had not been applicable, if claim for such credit or refund is filed with the Commissioner within 30 days after the rate reduction date.
(b) LIMITATIONS ON ELIGIBILITY FOR CREDIT OR REFUND.—No person shall be entitled to credit or refund under subsection (a) unless (1) such person, for such period or periods both before and after the rate reduction date (but not extending beyond one year thereafter), as the Commissioner with the approval of the Secretary shall by regulations prescribe, makes and keeps, and files with the Commissioner, such records of inventories, sales, and purchases as may be prescribed in such regulations; and (2) such person establishes to the satisfaction of the Commissioner, with respect to each kind of article for which refund is claimed by him under this section, that on and after the rate reduction date and until the expiration of three months thereafter, the price at which articles of such kind were sold (until a number equal at least to the number on hand on the rate reduction date were sold) reflected, in such manner as the Commissioner may by regulations prescribe with the approval of the Secretary, the amount of the tax reduction.
(c) [OTHER LAWS APPLICABLE.-) All provisions of law, including penalties, applicable in respect of internal revenue taxes on distilled spirits, wines, liqueurs and cordials, imported perfumes containing distilled spirits, and fermented malt liquors shall, insofar as applicable and not inconsistent with this section, be applicable in respect of the
credits and refunds provided for in this section to the same extent as if such credits or refunds constituted credits or refunds of such taxes. SEC. 1657. FLOOR STOCKS REFUNDS ON ELECTRIC LIGHT BULBS.
(a) IN GENERAL.—With respect to any article upon which tax is imposed under section 3406 (a) (10), upon which internal revenue tax at the rate prescribed in section 1650 has been paid, and which, on the rate reduction date, is held by any person and intended for sale, or for use in the manufacture or production of any article intended for sale, there shall be credited or refunded to the manufacturer or producer of such article (without interest), subject to such regulations as may be prescribed by the Commissioner with the approval of the Secretary, an amount equal to so much of the difference between the tax so paid and the tax that would have been paid if section 1650 had not been applicable, as has been paid by such manufacturer or producer to such person as reimbursement for the tax reduction on such articles, if claim for such credit or refund is filed with the Commissioner prior to the expiration of three months after the rate reduction date.
(b) LIMITATIONS ON ELIGIBILITY FOR CREDIT OR REFUND.—No person shall be entitled to credit or refund under subsection (a) unless he has in his possession such evidence of the inventories with respect to which he has made the reimbursements described in subsection (a) as the regulations under subsection (a) prescribe.
(c) [OTHER LAWS APPLICABLE:-) All provisions of law, including penalties, applicable in respect of the tax imposed under section 3406 (a) (10) shall, insofar as applicable and not inconsistent with this section, be applicable in respect of the credits and refunds provided for in this section to the same extent as if such credits or refunds constituted credits or refunds of such taxes. SEC. 1658. TELEGRAPH, TELEPHONE, RADIO, AND CABLE FACILITIES.
Notwithstanding section 1650, the rates therein prescribed with respect to the taxes imposed by section 3465 (a) (1), (2), and (3) shall continue to apply with respect to amounts paid pursuant to bills rendered prior to the rate reduction date; and, in the case of amounts paid pursuant to bills rendered on or after the rate reduction date for services for which no previous bill was rendered, the decreased rates shall apply except with respect to such services as were rendered more than two months before such date; and, in the case of services rendered more than two months before such date, the provisions of sections 1650 and 3465 in effect at the time such services were rendered shall be applicable to the amounts paid for such services. SEC. 1659. DEFINITION OF “RATE REDUCTION DATE.”
For the purposes of this chapter, the term "rate reduction date” means such date as the Congress shall by law prescribe.
CHAPTER 10-ADMISSIONS AND DUES
SEC. 1700. TAX.
There shall be levied, assessed, collected, and paid(a) SINGLE OR SEASON TICKET; SUBSCRIPTION.
(1) RATE.—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 subscription. In the case of persons (except bona fide employees, municipal officers on official business, and children under 12 years of age) admitted free or at reduced rates to any place at any time when and under circumstances under which an admission charge is made to other persons, an equivalent tax shall be collected based on the price so charged to such other persons for the same or similar accommodations, to be paid by the person so admitted. No tax shall be imposed on the amount paid for the admission of a child under 12 years of age if the amount paid is less than 10 cents. Subject to such regulations as the Commissioner, with the approval of the Secretary, shall prescribe, no tax shall be imposed in the case of admission free of charge of a hospitalized member of the military, naval, or air forces of the United States or of a person hospitalized as a veteran by the Federal Government in a Federal, State, municipal, private, or other hospital or institution, except when such member or veteran is on leave or furlough.
[For wartime increase in rate, see section 1650.] (2) BY WHOM PAID.—The tax imposed under paragraph (1) shall be paid by the person paying for such admission. (b) PERMANENT USE OR LEASE OF BOXES OR SEATS.
(1) RATE.-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 (in lieu of the tax imposed under paragraph (1) of subsection (a)), a tax equivalent to 11 per centum of the amount for which a similar box or seat is sold for each performance or exhibition at which the box or seat is used or reserved by or for the lessee or holder.
(For wartime increase in rate, see section 1650.] (2) BY WHOM PAID.—The tax imposed under paragraph (1) shall be paid by the lessee or holder. (c) SALES OUTSIDE Box OFFICE.
(1) RATE.-Upon tickets or cards of admission to theaters, operas, and other places of amusement, sold at news stands, hotels, and places other than the ticket offices of such theaters, operas, other places of amusement, at a price in excess of the sum of the