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.

39

CHAPTER 10-ADMISSIONS AND DUES

SEC. 1700. TAX.

SUBCHAPTER A-ADMISSIONS

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, 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) 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. (f) 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

price are 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.

SEC. 1710. TAX.

SUBCHAPTER B-DUES

(a) RATE.-There shall be levied, assessed, collected, and paid— (1) DUES OR MEMBERSHIP FEES.-A tax equivalent to 11 per 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

1 The statute reads "is."

(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.