SEC. 4227 (redesignated 1956)—Continued (2)(language deleted) Effective Date: June 29, 1956-the date of enactment. (Id., § 211, 70 Stat. 402.) June 21, 1965, H.R. 8371, P.L. 89-44, § 208(e), 79 Stat. 141: Amended paragraph (2) of Sec. 4227 (original 4226 renumberedsee n. 503) by striking out "and automobile radio and television receiving sets,". Applicability: In general-with respect to articles sold on or after June 22, 1965the day after the date of enactment (June 21, 1965). Insofar as the amendment relates to taxes imposed by section. 4061 (b), section 4091, or section 4131-with respect to articles sold on or after January 1, 1966. (Id., § 701(a)(1), (2), 79 Stat. 155. See n. 443, p. 670 above. CHAPTER 33-FACILITIES AND SERVICES (68A Stat. 497-511): June 30, 1958, H.R. 12695, P.L. 85-475, § 4(b)(1), 72 Stat. 260: Amended the table of Subchapters for Chapter 33 504 by striking out"SUBCHAPTER C. Transportation." Table and inserting in lieu thereof "SUBCHAPTER C. Transportation of persons." Applicability: Only with respect to amounts paid on or after August 1, 1958, but in certain cases only if the transportation began on or after August 1, 1958. (Id., § 4(c), 72 Stat. 261.)505 Footnote 503-Continued The section originally numbered 4226 read as follows (68A Stat. 496): "SEC. 4226. CROSS REFERENCES. "(1) For exemption from tax in case of certain sales to the United States, see section 4293. "(2) For credit for taxes on tires and inner tubes, and automobile radio and television receiving sets, see section 6416(c). "(3) For administrative provisions of general application to the taxes imposed under this chapter, see subtitle F." 504 The table of subchapters for chapter 33 originally read as follows (68A Stat. 497): "SUBCHAPTER A. Admissions and dues. "SUBCHAPTER B. Communications. "SUBCHAPTER D. Safe deposit boxes. "SUBCHAPTER E. Special provisions applicable to services and facilities taxes." 505 Subsection (c) of section 4 of P.L. 85-475 provided as follows (72 Stat. 261): "(c) EFFECTIVE DATES (1) Except as provided in paragraph (2), the repeals and amendments made by subsections (a) and (b) shall apply only with respect to amounts paid on or after August 1, 1958. "(2) In the case of transportation with respect to which the second sentence of section 4281 of the Internal Revenue Code of 1954 applies, the repeals and amendments made by subsections (a) and (b) shall apply only if the transportation begins on or after August 1, 1958." Subsection (a) of such section repealed Parts II and III of Subchapter C. Subsection (b) repealed the table of Parts for Subchapter C and the heading of Part I; amended the table of Subchapters for Chapter 33, and the heading of Subchapter C; and amended section 4292 in full. For the text of section 4281, see n. 528, p. 774 below. Do.. (Subch. C) Do (item deleted) Do.. (item deleted) June 28, 1962, H.R. 11879, P.L. 87-508, § 5(c) (1), 76 Stat. 118: "SUBCHAPTER C. Transportation of persons." and inserting in lieu thereof "SUBCHAPTER C. Transportation of persons by air." Applicability: Only with respect to transportation beginning after November 15, 1962. (Id., § 5(d), 76 Stat. 119.) 506 June 21, 1965, H.R. 8371, P.L. 89-44, § 301, 79 Stat. 145: Amended the table of subchapters for Chapter 33 (as amended by P.L. 85-475, § 4(b)(1) and by P.L. 87-508, § 5 (c)(1)) by striking out the item relating to Subchapter A. Applicability: See "Applicability" with respect to repeal of Subchapter A of Chapter 33, below. June 21, 1965, H.R. 8371, P.L. 89-44, § 304, 79 Stat. 148: Amended the table of subchapters for Chapter 33 (amended as set forth above) by striking out the item relating to Subchapter D. Applicability: With respect to use periods beginning on or after July 1, 1965. CH. 33, SUBCHAPTER A-ADMISSIONS AND DUES (68A Stat. 497-502): Repealed... June 21, 1965, H.R. 8371, P.L. 89-44, § 301, 79 Stat. 145: Repealed Subchapter A of Chapter 33, consisting of two Parts, namely Part I. Admissions. Part II. Club dues. Applicability: Insofar as the amendment related to taxes imposed by Code section 4231-with respect to admissions, services, or uses after noon, December 31, 1965; Insofar as the amendment related to taxes imposed by Code section 4241-various periods with respect to dues, membership fees, initiation fees, and amounts described in Code section 4243 (b). 507 (Id., § 701(b)(1), 79 Stat. 156.) 50 506 Subsection (d) of section 5 of P.L. 87-508 read as follows: "(d) EFFECTIVE DATES.-The amendment made by subsection (c) (1) shall apply only with respect to transportation beginning after November 15, 1962. The amendments made by subsection (c) (2) shall apply only in respect of claims filed with respect to gasoline used on or after November 16, 1962. The amendments made by subsection (c) (3) shall apply only in respect to the use or sale of special fuels made on or after November 16, 1962." The amendments made by section 5(c) were as follows: (1) this amendment; (2) amendment of section 6421; (3) amendment of section 6416(b) (2) (H). 507 Subsection (b)(1) of section 701 of P.L. 89-44 provides as follows: "(b) FACILITIES AND SERVICES TAXES. "(1) ADMISSIONS AND CLUB DUES. "(A) The amendments made by sections 301 and 305 insofar as they relate to the taxes imposed by section 4231 of the Code, shall apply with respect to admissions, services, or uses after noon, December 31, 1965. [Footnote 507 continued on following page] CH. 33, SUBCH. A, PART I-ADMISSIONS (68A Stat. 497-501): Repealed... June 21, 1965, H.R. 8371, P.L. 89-44, § 301, 79 Stat. 145: Repealed Part I 508 of Subchapter A of Chapter 33. SEC. 4231. (1)_ _ _ _ . Do Applicability: With respect to admissions paid after noon, December 31, 1965. (Id., § 701(b)(1), 79 Stat. 156. See n. 507.) IMPOSITION OF TAX (68A Stat. 497-498): Aug. 6, 1956, H.R. 9875, P.L. 84-1010, § 1, 70 Stat. 1074: Amended Sec. 4231 (1) 509 (relating to imposition of tax on admissions--original) by striking out each place it appeared "50 cents or less" and inserting in lieu thereof "90 cents or less". Applicability: Only with respect to amounts paid on or after September 1, 1956— the first day of the first month beginning more than 19 days after the date of enactment (August 6, 1956)-for admissions on or after such first day. (Id., § 2, 70 Stat. 1074.) Sept. 2, 1958, H.R. 7125, P.L. 85-859, § 131(a), 72 Stat. 1286: Amended Sec. 4231(1) (as amended by P.L. 84-1010, § 1) to read as follows: "(1) GENERAL. "(A) SINGLE ADMISSION.-A tax of 1 cent for each 10 cents or major fraction thereof of the amount in excess of $1 paid for admission to any place. Footnote 507—Continued. "(B) The amendments made by sections 301 and 305 insofar as they relate to the taxes imposed by section 4241 of the Code, shall apply with respect to "(i) dues and membership fees attributable to periods beginning on or after January 1, 1966; "(ii) initiation fees (other than initiation fees to which clause (iii) applies) and amounts paid for life memberships attributable to memberships beginning on or after January 1, 1966; "(iii) initiation fees paid on or after July 1, 1965, to a new club or organization which first makes its facilities available to members on or after such date; and "(iv) in the case of amounts described in section 4243 (b) of the Code, 3-year periods beginning on or after January 1, 1966." Section 301 of P.L. 89-44 repealed Subchapter A of Chapter 33 and amended the table of subchapters for Chapter 33 by striking out the item relating to Subchapter A. Section 305 amended Code section 4291 in full. 50 The table of sections for Part I of Subchapter A of Chapter 33, which had not been amended prior to its repeal by P.L. 89–44, § 301, read as follows (68A Stat. 497): "PART I-ADMISSIONS "Sec. 4231. Imposition of tax. "Sec. 4232. Definitions. "Sec. 4233. Exemptions. "Sec. 4234. Printing of price on ticket." Amendments made to these sections prior to their repeal are set forth below. 509 Section 4231 originally read as follows (68A Stat. 497-498): 'SEC. 4231. IMPOSITION OF TAX. "There is hereby imposed: "(1) GENERAL.-A tax of 1 cent for each 10 cents or major fraction thereof of the amount paid for admission to any place, including admission by season ticket or subscription. No tax shall be imposed under this paragraph on the amount paid for admission "(A) if the amount paid for admission is 50 cents or less, or "(B) in the case of a season ticket or subscription, if the amount which would be charged to the holder or subscriber for a single admission is 50 cents or less. "The tax imposed under this paragraph shall be paid by the person paying for such admission. [Footnote 509 continued on following page] SEC. 4231-Continued (1) (revised 1958)-Continued (6). "(B) SEASON TICKET.-In the case of a season ticket or subscription for admission to any place, a tax of 1 cent for each 10 cents or major fraction thereof of the amount paid for such season ticket or subscription which is in excess of $1 multiplied by the number of admissions provided by such season ticket or subscription. "(C) BY WHOM PAID. The taxes imposed under subparagraphs (A) and (B) shall be paid by the person paying for the admission.” Effective Date: January 1, 1959-the first day of the first calendar quarter beginning more than 60 days after the date of enactment (September 2, 1958). (Id., § 1(c), 72 Stat. 1275. See n. 445, p. 671 above.) Sept. 2, 1958, H.R. 7125, P.L. 85–859, § 131(c), 72 Stat. 1287: Amended the second sentence of Sec. 4231(6) (relating to admissions tax on cabarets-see n. 509) to read as follows: "The tax imposed under this paragraph shall be returned and paid by the person receiving such payments; except that if the person receiving such payments is a concessionaire, the tax imposed under this paragraph shall be paid by such concessionaire and collected from him by the proprietor of the roof garden, cabaret, or other similar place." Effective Date: January 1, 1959. (Id., § 1(c), 72 Stat. 1275. See n. 445, p. 671 above.) Footnote 509—Continued. "(2) CERTAIN RACE TRACKS.-In lieu of the tax imposed under paragraph (1), a tax of 1 cent for each 5 cents or major fraction thereof of the amount paid for admission to any place (including admission by season ticket or subscription) if the principal amusement or recreation offered with respect to such admission is horse or dog racing at a race track. The tax imposed under this paragraph shall be paid by the person paying for such admission. "(3) PERMANENT USE OR LEASE OF BOXES OR SEATS.-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) or (2)), a tax equivalent to 10 percent (20 percent if paragraph (2) would otherwise apply) 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. The tax imposed under this paragraph shall be paid by the lessee or holder. "(4) SALES OUTSIDE OF BOX OFFICE IN EXCESS OF ESTABLISHED PRICE.-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, or other places of amusement, at a price in excess of the sum of the established price therefor at such ticket offices plus the amount of any tax imposed under paragraph (1) or (2), a tax equivalent to 10 percent (20 percent if paragraph (2) applies) of the amount of such excess. The tax imposed under this paragraph shall be returned and paid by the person selling such tickets. "(5) SALES BY PROPRIETORS IN EXCESS OF REGULAR PRICE.-A tax equivalent to 50 percent 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. The tax imposed under this paragraph shall be returned and paid by the persons selling such tickets. "(6) CABARETS. A tax equivalent to 20 percent 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 tax imposed under this paragraph shall be returned and paid by the person receiving such payments. No tax shall be applicable under paragraph (1) or (2) on account of an amount paid with respect to which tax is imposed under this paragraph.” SEC. 4231-Continued (6)—Continued Do End... In full............ (repealed) SEC. 4232. (b) __ _ _. (sen'ce added) Apr. 8, 1960, H.R. 2164, P.L. 86-422, § 1, 74 Stat. 41: Amended Sec. 4231 (6) (as amended by P.L. 85-859, § 131(c)) by striking out "20 percent" and inserting in lieu thereof "10 percent". Applicability: Only with respect to periods after 10 antemeridian on May 1, 1960-the first day of the first month beginning more than 10 days after the date of enactment (April 8, 1960). (Id., § 2, 74 Stat. 41.) Sept. 2, 1958, H.R. 7125, P.L. 85-859, § 131(b), 72 Stat. 1287: Amended Sec. 4231 by adding at the end thereof, after paragraph (6), the following new sentences: "This section shall apply with respect to amounts paid within or outside the United States, but only if the place of admission or performance is within the United States. In the case of any payment outside the United States in respect of which tax is imposed under paragraph (1), (2), or (3) of this section, such tax shall be collected by the person who is to furnish the facility or service, and if such person does not collect the tax he shall be liable for the payment of such tax." Effective Date: January 1, 1959. (Id., § 1(c), 72 Stat. 1275. See n. 445, p. 671 above.) June 21, 1965, H.R. 8371, P.L. 89-44, § 301, 79 Stat. 145: Applicability: With respect to admissions paid after noon, December 31, 1965. (Id., § 701(b) (1) (A), 79 Stat. 156. See n. 507, p. 742 above.) DEFINITIONS (68A Stat. 498): Sept. 2, 1958, H.R. 7125, P.L. 85-859, § 131(d), 72 Stat. 1287: Amended Sec. 4232(b) 510 (defining the term "roof garden, cabaret, or other similar place") by adding at the end thereof the following new sentence: "Such term does not include any place if "(1) no beverage subject to tax under chapter 51 (distilled spirits, wines, and beer) is served or permitted to be consumed; "(2) only light refreshment is served; "(3) where space is provided for dancing, no charge is made for dancing; and 510 Section 4232 originally read as follows (68A Stat. 498): "SEC. 4232. DEFINITIONS. "(a) ADMISSION.-The term 'admission' as used in this chapter includes seats and tables, reserved or otherwise, and other similar accommodations, and the charges made therefor. "(b) ROOF GARDEN, CABARET OR OTHER SIMILAR PLACE.—The term 'roof garden, cabaret, or other similar place,' as used in this chapter, 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. In no case shall such term include any ballroom, dance hall, or other similar place where the serving or selling of food, refreshment, or merchandise is merely incidental, unless such place would be considered, without the application of the preceding sentence, as a 'roof garden, cabaret, or other similar place.' "(c) PERFORMANCE FOR PROFIT.-A performance shall be regarded as being furnished for profit for purposes of section 4231(6) even though the charge made for admission, refreshment, service, or merchandise is not increased by reason of the furnishing of such performance." |