2 
Sales by propri 
ators, ete., in ex 
tess of regular 
prices. 
TAX ON ADMISSIONS AND DUES 
such theaters, operas, or other places of amusement, at 
not to exceed 50 cents in excess of the sum of the estab- 
lished price therefor at such ticket offices plus the amount 
bf any tax imposed under paragraph (1), a tax equiva- 
lent to 5 per centum of the amount of such excess; and 
if sold for more than 50 cents in excess of the sum of such 
sstablished price plus the amount of any tax imposed 
under paragraph (1), a tax equivalent to 50 per centum 
of the whole amount of such excess, such taxes to be re- 
urned and paid, in the manner and subject to the interest 
provided in section 602, by the person selling such 
-ickets: 
Article 6, Regulations No. 43, part 1, amended. (T. D. 
4041.) 
Payable by box 
nolders, etc. 
Roof gardens, 
rabarets. ete. 
Fxemptions. 
Exempt enter- 
lainments. 
Religious, edu- 
ational. eto. 
(3) 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, such tax 
to be returned and paid, in the manner and subject to 
the interest provided in section 602, by the persons selling 
‘uch tickets; 
(4) In the case of persons having the permanent use 
»f boxes or seats in an opera house or any place of amuse- 
ment or a lease for the use of such box or seat in such 
pera house or place of amusement (in lieu of the tax 
mposed by paragraph (1)), a tax equivalent to 10 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, 
uch tax to be paid by the lessee or holder; and 
(5) A tax of 114 cents for each 10 cents or fraction 
thereof of the amount paid for admission to any public 
performance for profit at any roof garden, cabaret, or 
sther similar entertainment, to which the charge for ad 
mission is wholly or in part included in the price paid 
‘or refreshment, service, or merchandise; the amount 
sald for such admission to be deemed to be 20 per centum 
bf the amount paid for refreshment, service, and mer- 
chandise; such tax to be paid by the person paying for 
such refreshment, service, or merchandise. Where the 
amount paid for admission is 50 cents or less, no tax shall 
re imposed. 
2 No tax shall be levied under this title in respect 
O1r— 
(1) Any admissions all the proceeds of which inure 
(A) exclusively to the benefit of religious, educational, or 
charitable institutions, societies, or organizations, socie- 
ties for the prevention of cruelty to children or animals, or 
societies or organizations conducted for the sole purpose 
of maintaining symphony orchestras and receiving sub- 
stantial support from voluntary contributions. or of im-