Article Tax Cameras weighing not more than 100 pounds, and lenses for them.. Candy.. Cigar and cigarette holders and pipes composed wholly or partly of meerschaum or amber, humidors and smoking stands.. 10% 3% 10% Daggers, dirk-knives, sword-canes, stilettos and brass or Hunting and shooting garments and riding habits. 10% 10% Photographic films and plates (other than moving picture films)... 5% Tires, inner tubes, parts or accessories, etc. (except sales to manufacturers).. 5% Yachts and motor boats not designed for trade, fishing or national defense; and pleasure boats and pleasure canoes, if sold for more than $100. 10% Articles in the following list are taxed 5 per cent on that part of the selling price above the specified amounts: (1) Carpets and rugs, including fiber; on the amount over $4.50 a square yard for carpets, and $6 a square yard for rugs. (2) Fans, on the amount over $1 each. (3) Portable lighting fixtures including lamps and lamp shades, on the amount over $10 each. (4) Purses, pocketbooks, shopping and hand bags, on the amount over $5 each. (5) Trunks, on the amount over $35 each. (6) Valises, traveling bags, suit cases, hat boxes used by travelers and fitted toilet cases, on the amount over $25 each. Works of Art. A tax of 5 per cent of the selling price is imposed upon the dealer on sales of sculpture, paintings, statuary, art porcelains and bronzes except when: (1) Sale is made by the artist. (2) Sale is made by one dealer to another dealer for resale. (3) Sale is made to an educational institution or to a public art museum. Jewelry. A tax of 5 per cent of the selling price is imposed upon the dealer on: (1) All articles of jewelry, real or imitation. (2) Pearls, precious and semi-precious stones and imi tations. (3) Articles made of or ornamented, mounted or fitted with precious metals or imitation thereof, or ivory (except surgical instruments, eyeglasses and spectacles). (4) Watches, clocks, opera glasses, lorgnettes, marine glasses, field glasses and binoculars. Returns and Payment of Tax. Every person liable to pay an excise tax on any of the articles enumerated in the first two lists above or an excise tax on the sale of works of art or jewelry must make a return in duplicate to the local Collector of Internal Revenue on or before the last day of the month following that for which the return is made. Payment of tax must accompany the report. TAX ON BEVERAGES Title VI, Sections 600-627, Revenue Act, 1918; Sections 600-603, Revenue Act, 1921 Alcoholic Beverages. The provisions set forth in Sections 600-627 of the Act of 1918, relating to distilled spirits, wines, cordials, malt liquors, etc., continue in force. The Act of 1921 merely modifies Sections 600(a) and 605 of the 1918 Act by the addition of certain provisos. Non-Alcoholic Beverages. The following taxes, which must be paid by the manufacturer, producer or importer, are imposed on the sale of all beverages containing less than one-half of one per cent of alcohol: (a) Cereal beverages, 2 cents a gallon. (b) Unfermented fruit juices and soft drinks, 2 cents a gallon. (c) Still drinks (except natural and artificial mineral waters and pure apple cider), 2 cents a gallon. (d) Mineral or table waters sold for more than 121⁄2 cents a gallon, 2 cents a gallon. (e) Syrups, finished or fountain (except those in (f) below), used in compounding or mixing soft drinks, 9 cents a gallon. (f) Syrups intended to be used in the manufacture of carbonated beverages, sold in bottles or other closed containers, 5 cents a gallon. (g) Carbonic acid gas used in preparing soft drinks, 4 cents a pound. Returns and Payment of Tax. A manufacturer, producer or importer of any of the articles listed above, or anyone who sells carbonic acid gas to a manufacturer of carbonated beverages or to a person conducting a soda fountain, ice cream parlor or similar place of business, is required to make monthly returns in duplicate to the local Collector of Internal Revenue. The return is due on or before the last day of the month following that for which the return is made. Payment of tax must accompany the return. Certificate of Registry. In addition to filing returns, each person required to pay a tax imposed by this section of the Law must keep posted a certificate of registry, in accordance with the regulations of the Commissioner. This certificate may be obtained from the local Collector, and must be renewed annually on or before July 1. PUBLIC. FACILITIES TAX Title V, Sections 500-502, Revenue Act, 1921 The taxes listed below are imposed upon wire messages and allied facilities furnished by public utilities. They are based on the amount charged for the transmission of the message. Rates of Tax. (1) On telegraph, telephone, cable and radio messages originating within the United States: (a) Where the charge is more than 14 cents and not more than 50 cents, the tax is 5 cents. (b) Where the charge is more than 50 cents, the amount of tax is 10 cents. (2) Leased wire or talking circuit special service is taxed 10 per cent of the amount paid for the service, but no tax applies where the service is utilized: TAX ON CIGARS, TOBACCO, SNUFF, ETC. (a) In collecting and disseminating news through the public press. (b) By a common carrier, telegraph or telephone company in conducting its business as such. (c) By the Federal, or any State or Territorial Government, or by the District of Columbia. Returns and Payment of Tax. The person or corporation supplying the facilities is required to collect the tax from the person using the services. Monthly returns, in duplicate, of the amount collected must be made to the local Collector of Internal Revenue on or before the last day of the month following that for which the return is made. The tax must be paid when the return is filed. TAX ON CIGARS, TOBACCO AND MANUFACTURES Title VII, Sections 700-704, Revenue Act, 1921 Manufacturers and importers must pay on cigars and cigarettes, whether of domestic or foreign manufacture, which are sold or removed for consumption or sale, the following taxes: Cigars, weighing not more than three pounds per thousand $1.50 per 1,000. Cigars, weighing more than three pounds per thousand, manufactured or imported to retail at the following prices: 5 cents each or less, $4 per 1,000 16 cents to 20 cents, $12 per 1,000 Cigarettes, weighing not more than three pounds per thousand, $3 per 1,000. Cigarettes, weighing more than three pounds per thousand, $7.20 per 1,000. Tobacco and snuff, sold or removed for sale or consumption, are taxed at 18c a pound. Taxes on cigarette papers are: On packages containing more than 25 papers, but not more than 50, 2c per package; more than 50 papers, but not more than 100, Ic per package; more than 100 papers, 1⁄2c for each 50 papers or fraction thereof. On cigarette tubes a tax is imposed of Ic for each 50 or fraction thereof. MISCELLANEOUS OCCUPATIONAL TAXES Title X, Section 1001, Revenue Act, 1921 Annual taxes on the occupations numerated below are imposed at the following rates: Occupation Brokers.. If a broker is a member of a stock exchange, or of any produce exchange, board of trade or similar organization where produce or merchandise is sold, and if the average value during the preceding year ending June 30, of a seat or membership in such exchange or organization was not less than $2,000 and not more than $5,000, an additional.. More than $5,000, an additional. Pawnbrokers.. Ship brokers.. Custom house brokers.. Theaters, museums and concert halls: Seating capacity not over 250... Seating capacity over 250 and not over 500. (In cities, towns or villages of 5,000 population or less, Circuses (one special tax for exhibition within any one State, Exhibitions not otherwise provided for (one special tax for Aggregation of entertainments, known as a "street fair" Bowling alleys and billiard rooms, for each alley or table.. Riding academies. Hiring passenger automobiles: Tax .$ 50 Seating from 3 to 7 passengers, each automobile.. Seating more than 7 passengers, each automobile. Conducting the business of a brewer, distiller, wholesale liquor dealer, retail liquor dealer, wholesale dealer in malt liquor, or manufacture of stills, contrary to the laws of the State, Territory or District where such a 100 150 100 50 50 50 100 150 200 100 15 100 ΙΟ 20 ΙΟΟ ΙΟ 20 |