SIXTY-EIGHTH CONGRESS. Sess. I. Ch. 234. 1924. 321 reserved by or for the lessee or holder, such tax to be paid by the *”"'¤°'°” Am" °“* lessee or holder; and (5) A tax of 1% cents for each 10 cents or fraction thereof of the ,,§f’§{c?”d°”°' °°b°` amount paid for admission to any public performance for profit at 6dY°‘·‘*2·P-’°°·°m°¤d· any roof garden, cabaret, or other similar entertainment, to which the charge for admission is wholly or in art included in the price paid for refreshment, service, or merchandise; the amount paid for such admission to be deemed to be 20 per centum of the amount aid for refreshment, service, and merchandise; such tax to be paid) by the erson lpaying for such refreshment, service, or merchandise. Emu mm %Vhere the amount paid for admission is 50 cents or less, no tax shall P ` be imposed. (b) No tax shall be levied under this title in respect of (1) any ,,,§,‘§""° °°“‘°““' admissions all the proceeds of which inure (A) exclusively to the a,*;¤,§¢**>“¤· •d*!°¤**°¤· beneht of religious, educational, or charitable institutions, societies, ’ ' or organizations, societies for the prevention of cruelty to children or animals, or societies or organizations conducted for the sole purpose of maintaining symphony orchestras and receiving substantial support from volimtary contributions, or of improving any city, town, village, or other municipality, or of maintaining a cooiperative or commimity center movinig-picture theater——if no part of the net earn- °°¤d*”°¤¤· ings thereof inures to the benefit of any private stockholder or in- _ _ dividual; or (B) exclusively to the benefit of persons in the military u,;'§‘§f1‘°‘°°“] °’°""" or naval forces of the United States; or (C) exclusively to the bene- F°‘ "*°¤*¤=· °*°· » fit of persons who have served in such forces and are in need; or (D) exclusively to the benefit of National Guard organizations, Reserve ()iHcers’ associations or organizations, posts or organizations of war veterans, or auxiliary units or societies of any such posts or organizations, if such posts, organizations, units, or societies are o nized in the United States or any of its possessions, and if no part lcgtheir net earnings inures to the benefit of any private stockholder or individual; or (E) exclusively to the benefit of members of the police or ,,r°1*,'{,°;j]*°*¤¤*P°“°°¤¤d fire department of any cit , town, village, or other municipality, or ° the dependents or heirs ofy such members; or (2) any admissions to Acricunmi 1***% agricu tural fairs if no part of the net earnings thereof inures to the °°°° benefit of any stockholders or members of the association conducting the same, or admissions to any exhibit, entertainment, or other ay feature conducted by such association as part of any such fair,——ifli;he °°“‘"“°°°· proceeds therefrom are used exclusively for the improvement, maintenance and operation of such agricultural fairs. (c) The term " admission ” as used in this title includes seats and ,d°;,}}§‘§,°,§,_*”°*“"°° “‘ tables, reserved or otherwise, and other similar accommodations, and thezézfiafges made; theirefor. f h b db h eprice exc usiveo the tax to e pai the rson a in Fm- ¤*¢—· *° bs for admission) at which every admission ticket or bard ide sold sliall bg puma im mlm 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, to ther with the name of the vendor if sold other than at the ticket oéiie of the theater, opera, or other place of amusement. Whoever sells an P°°m"°'m°"‘ admission ticket or card on which the name of the vendor and price 1S not so printed, stamped, or written, or at a price in excess of the price so printed, stamped, or written thereon, is guilty of phmisgpgbeanor, and upon conviction thereof shaH be fined not more an . Sec. 501. On and after the date this title takes effect there shall be ,,3** °” °*“" "““· levied, assessed, collected, and paid, in lieu of the taxes imposed by v¤1.4z,p.m. section 801 of the Revenue Act of 1921, a tax equivalent to 10 per centum of any amount (paid on or after such date, for any period after such date, (a) as ues or membership fees (where the ues or
