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established price therefor at such ticket offices plus the amount of any tax imposed under paragraph (1) of subsection (a), a tax equivalent to 11 per centum of the amount of such excess.

(For wartime increase in rate, see section 1650.] (2) BY WHOM PAID.-The taxes imposed under paragraph (1) shall be returned and paid by the person selling such tickets. (d) SALES BY PROPRIETORS IN EXCESS OF REGULAR PRICE.—

(1) RATE.-A tax equivalent to 50 per centum of the amount for which the proprietors, managers, or employees of any opera house, theater, or other place of amusement sell or dispose of tickets or cards of admission in excess of the regular or established price or charge therefor.

(2) BY WHOM PAID.-The tax imposed under paragraph (1) shall be returned and paid by the persons selling such tickets. (e) Tax on CABARETS, ROOF GARDENS, ETC.

(1) RATE.-A tax equivalent to 5 per centum of all amounts paid for admission, refreshment, service, or merchandise, at any roof garden, cabaret, or other similar place furnishing a public performance for profit, by or for any patron or guest who is entitled to be present during any portion of such performance. The term “roof garden, cabaret, or other similar place” shall include any room in any hotel, restaurant, hall, or other public place where music and dancing privileges or any other entertainment, except instrumental or mechanical music alone, are afforded the patrons in connection with the serving or selling of food, refreshment, or merchandise. A performance shall be regarded as being furnished for profit for purposes of this section even though the charge made for admission, refreshment, service, or merchandise is not increased by reason of the furnishing of such performance. No tax shall be applicable under subsection (a) (1) on account of an amount paid with respect to which tax is imposed under this subsection.

[For wartime increase in rate, see section 1650.] (2) BY WHOM PAID.--The tax imposed under paragraph (1) shall be returned and paid by the person receiving such payments. (1) CROSS REFERENCE.

For provisions requiring the tax so collected to be held as a special

fund in trust for the United States, see section 3661. SEC. 1702. PRINTING OF PRICE ON TICKET.

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. SEC. 1703. PENALTIES.

(a) FAILURE TO PRINT CORRECT PRICE ON TICKET.-Whoever sells an admission ticket or card on which the name of the vendor and

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price are 1 not printed, stamped, or written, as provided in section 1702, 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. (b) CROSS REFERENCE.

For other penalties relating to admissions, see section 1718. SEC. 1704. ADMISSION DEFINED.

The term “admission” as used in this chapter includes seats and tables, reserved or otherwise, and other similar accommodations, and the charges made therefor.

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SUBCHAPTER B-DUES SEC. 1710. TAX. (a) RATE.-There shall be levied, assessed, collected, and paid

(1) DUES OR MEMBERSHIP FEES.-A tax equivalent to 11 er centum 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.

[For wartime increase in rate, see section 1650.] (2) INITIATION FEES. -A tax equivalent to 11 per centum of any amount paid as initiation fees to such a club or organization, 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.

(For wartime increase in rate, see section 1650.) (3) LIFE MEMBERSHIPS.—In the case of life memberships, a tax equivalent to the tax upon the amount paid by active resident annual members for dues or membership fees other than assessments, but no tax shall be paid upon the amount paid for life membership. In such a case, the tax shall be paid annually at the time for the payment of dues by active resident annual

members. (b) By Whom PAID.-The taxes imposed by subdivision (a) shall be paid by the person paying such dues or fees, or holding such life membership SEC. 1711. EXEMPTIONS FROM TAX.

There shall be exempted from the provisions of section 1710 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. SEC. 1712. DEFINITIONS.

As used in this subchapter

(a) Dues.—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

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(b) INITIATION FEES.-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.

SUBCHAPTER C-PROVISIONS COMMON TO ADMISSIONS

AND DUES

SEC. 1715. PAYMENT OF TAX.

(a) COLLECTION BY RECIPIENT OF ADMISSIONS, DUES, AND FEES. Every person receiving any payments for admission, dues, or fees subject to the tax imposed by section 1700 or 1710 shall collect the amount thereof from the person making such payments. Every club or organization having life members shall collect from such members the amount of the tax imposed by section 1710.

(b) PLACE OF PAYMENT.-The taxes collected under subsection (a), and the taxes required to be paid under section 1700 (c), (d), or (e), shall be paid to the collector of the district in which the principal office or place of business is located.

(c) TIME FOR PAYMENT.—The tax shall, without assessment by the Commissioner or notice from the collector, be due and payable to the collector at the time fixed for filing the return. (d) Excess PAYMENTS.-

(1) Any person making a refund of any payment upon which tax is collected under this section may repay therewith the amount of the tax collected on such payment; and the amount so repaid may be credited against amounts included in any subsequent return.

(2) In the case of any overpayment or overcollection of any tax imposed by this chapter, the person making such overpayment or overcollection may take credit therefor against taxes due upon any return, and shall make refund of any excessive amount collected by him upon proper application by the person entitled

thereto. (e) CROSS REFERENCE.-

For provisions requiring the tax so collected to be held as a special

fund in trust for the United States, see section 3661. SEC. 1716. RETURNS.

(a) REQUIREMENT.-Every person required under subsection (a) of section 1715 to collect the taxes, or required under section 1700 (c), (d), or (e) to pay the taxes, imposed by this chapter shall make returns under oath, in duplicate, in such manner and containing such information as the Commissioner, with the approval of the Secretary, may by regulation prescribe.

(b) TIME FOR FIling.—The returns required under this section shall be made at such times as the Commissioner, with the approval of the Secretary, may by regulation prescribe.

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(c) PLACE FOR FILING.—The returns provided for in this section shall be filed with the collector of the district in which the principal office or place of business is located. SEC. 1717. ADDITION TO TAX IN CASE OF NONPAYMENT.

If the tax is not paid when due, there shall be added as part of the tax interest at the rate of 6 per centum per annum from the time when the tax became due until paid. SEC. 1718. PENALTIES.

(a) [FAILURE TO FILE RETURNS, SUBMIT INFORMATION, OR PAY Tax.-) Any person required under this chapter to pay any tax, or required by law or regulations made under authority thereof to make a return, keep any records, or supply any information, for the purposes of the computation, assessment, or collection of any tax imposed by this chapter, who willfully fails to pay such tax, make such return, keep such records, or supply such information, at the time or times required by law or regulations, shall, in addition to other penalties provided by law, be guilty of a misdemeanor and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than one year, or both, together with the costs of prosecution.

(b) [FAILURE TO COLLECT AND PAY OVER Tax, OR ATTEMPT TO EVADE OR DEFEAT TAX-CRIMINAL PENALTY.-) Any person required under this chapter to collect, account for and pay over any tax imposed by this chapter, who willfully fails to collect or truthfully account for and pay over such tax, and any person who willfully attempts in any manner to evade or defeat any tax imposed by this chapter or the payment thereof, shall, in addition to other penalties provided by law, be guilty of a felony and, upon conviction thereof, be fined not more than $10,000, or imprisoned for not more than five years, or both, together with the costs of prosecution.

(c) FAILURE TO COLLECT AND PAY OVER TAX, OR ATTEMPT TO EVADE OR DEFEAT Tax-Civil PENALTY.-) Any person who willfully fails to pay, collect, or truthfully account for and pay over any tax imposed by this chapter, or willfully attempts in any manner to evade or defeat any such tax or the payment thereof, shall, in addition to other penalties provided by law, be liable to a penalty of the amount of the tax evaded, or not paid, collected, or accounted for and paid over, to be assessed and collected in the same manner as taxes are assessed and collected. No penalty shall be assessed under this subsection for any offense for which a penalty may be assessed under authority of section 3612.

(d) [PERSON DEFINED.--] The term “person” as used in this section includes an officer or employee of a corporation, or a member or employee of a partnership, who as such officer, employee, or member is under a duty to perform the act in respect of which the violation occurs. SEC. 1719. DISCRETIONARY METHOD ALLOWED COMMISSIONER

FOR COLLECTING TAX. Whether or not the method of collecting any tax imposed by this chapter is specifically provided herein, any such tax may, under regulations prescribed by the Commissioner, with the approval of the Secretary, be collected by stamp, coupon, serial-numbered ticket, or such other reasonable device or method as may be necessary or helpful in securing a complete and prompt collection of the tax. All administrative and penalty provisions of subchapters A, B, and C of chapter 11, in so far as applicable, shall apply to the collection of any tax which the Commissioner determines or prescribes shall be collected in such manner. SEC. 1720. RECORDS, STATEMENTS, AND RETURNS.

Every person liable to any tax imposed by this chapter, or for the collection thereof, shall keep such records, render under oath such statements, make such returns, and comply with such rules and regulations, as the Commissioner, with the approval of the Secretary, may from time to time prescribe. SEC. 1721. RULES AND REGULATIONS.

For authority of the Commissioner, with the approval of the Secretary, to prescribe and publish all needful rules and regulations for the

enforcement of this chapter, see section 3791. SEC. 1722. OTHER LAWS APPLICABLE.

All administrative, special, or stamp provisions of law, including the law relating to the assessment of taxes, so far as applicable, shall be extended to and made a part of this chapter. SEC. 1724. CROSS REFERENCES.

For general provisions relating to stamps, information and returns, assessment, collection, and refund, see sections 3310 to 3313, and chapters 34 to 37, inclusive (sections 3600 and following).

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