79 STAT. ]
PUBLIC LAW 89-44-JUNE 21, 1%5
(3) by inserting after "transit systems)" the following: ", and 6424 (relating to amounts paid in respect of lubricating oil not Ante, p. 1.37. used in highway motor vehicles)".
TITLE III—TAXES ON FACILITIES AND SERVICES SEC. 301. REPEAL OF ADMISSIONS AND CLUB DUES TAXES. Subchapter A (relating to admissions and club dues) of chapter 33 T^^x^c^iiu is repealed and the table of subchapters for chapter 33 is amended by 4243. striking out the item relating to subchapter A. SEC. 302. COMMUNICATIONS TAX. Subchapter B of chapter 33 (relating to communications taxes) is ^^ Stat. 1239. amended to read as follows: "Subchapter B—Communications "Sec. 4251. Imposition of tax. "Sec. 4252. Definitions. "Sec. 4253. Exemptions. "Sec. 4254. Computation of tax. "SEC. 4251. IMPOSITION OF TAX. " (a) IN GENERAL.—
"(1) Except as provided in subsection (b), there is hereby imposed on amounts paid for the following communication services a tax equal to the percent of the amount so paid specified in paragraph (2): "Local telephone service. "Toll telephone service. "Teletypewriter exchange service. "The taxes imposed by this section shall be paid by the person paying for the services. " (2) The rate of tax referred to in paragraph (1) is as follows: "Amounts paid pursuant to bills first rendered— Percent— "During 1966 3 "During 1967 2 "During 1968 1 "(b) TERMINATION or TAX.—The tax imposed by subsection (a)
shall not apply to amounts paid pursuant to bills first rendered on or after January 1, 1969. "(c) SPECIAL RULE. — For purposes of subsections (a) and (b). in the case of communication services rendered before November 1 oi any calendar year for which a bill has not been rendered before the close of such year, a bill shall be treated as having been first rendered during such year. "SEC. 4252. DEFINITIONS. " (a) LOCAL TELEPHONE SERVICE.—For purposes of this subchapter,
the term 'local telephone service' means—• "(1) the access to a local telephone system, and the privilege of telephonic quality communication with substantially all persons having telephone or radio telephone stations constituting a part of such local telephone system, and "(2) any facility or service provided in connection with a service described in paragraph (1),