Excerpt from Regulations No; 43 Relating to the War Tax on Admissions and Dues: Under the War Revenue Act of October 3, 1917 Art. III. Agents and brokers. - The tax is upon, the price paid for admission. In all cases where a broker purchases tickets for resale with the right to return those not sold, or a relation exists other than that of buyer and seller, the proprietor of the entertainment will be held responsible for collecting the tax on the full price paid by the actual user of the tickets. Independent brokers and dealers in admission tickets must collect and account for the tax on their sales, less the amount of the tax on each ticket collected and accounted for by the amusement enterprise. If a ticket is sold for use, and not for resale, at less than the face value, the tax is on the price paid, but the seller must collect the tax on the face value unless lie can furnish satisfactory evidence to this department that the presumptive purchaser was not an agent of or acting in collusion with the seller. Art. IV. Nature of admissions taxed: Amusements and entertainments. - The tax is on the amount paid for admission "to any place." No definition of "place" is given in the law, but the context indicates that in general only admissions to places of amusement and entertainment were intended to be taxable. Where an admission charge in form is made, but in fact is merely a payment for the privilege of using certain equipment, the admission is incidental to the privilege of using such equipment, and the tax does not apply. Examples of such admissions are charges for the use of pool tables, tennis courts, golf links, swimming pools, and Turkish baths. However, where a charge is made both to the persons using the equipment and to mere spectators, the tax applies to all such admissions. The test, therefore, to determine whether the tax is due on admissions is whether all persons admitted must pay a charge or only those who use the equipment. Where a dancing school changes an admission and an additional charge for instruction, the tax is only on the admission, but if there is a single charge for admission with instruction to those who wish it, the tax is on the entire charge. Where an admission charge is made to a dancing pavilion and a separate charge is made for each dance for admission to the dancing floor within the pavilion, every admission to the pavilion or dancing floor is taxable. Charges of exclusion boats providing opportunity for dancing are subject to the tax where such charges exceed the usual or reasonable rates for the transportation furnished. Art. V. Season tickets and subscriptions. - The tax is to be collected upon the price paid and at the time of paying for season tickets and subscriptions. No refund of any part of the tax is authorized because one or more performances may be missed. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.