55 STAT.] 77TH CONG. , 1ST SESS. -CH. 412 -SEPT. 20, 1941 roof garden, carbaret, or other similar place furnishing a public performance for profit, if any payment, or part thereof, for admission, refreshment, service, or merchandise, entitles the patron to be present during any portion 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. "(2) BY WHOM PAID.-T he tax imposed under paragraph (1) shall be returned and paid by the person receiving such payments.' (b) PLACE OF PAYMENT. -Section 1715 (b) of the Internal Revenue Code is amended to read as follows: "(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 prin- cipal office or place of business is located." (c) RETuRNs.- Section 1716 (a) of the Internal Revenue Code is amended to read as follows: "(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." (d) Section 1700 (c) (3) and section 1700 (d) (3) of the Internal Revenue Code are repealed as of the effective date of this Part. SEC. 543. CLUB DUES. (a) REDUCTION OF EXEMPTION AND DEFENSE TAX RATE MADE PERMANENT.- Section 1710 (a) (1) and (2) of the Internal Revenue Code are amended to read as follows: "(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. "(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 member- ship fees, not including initiation fees, of an active resident annual member are in excess of $10 per year." (b) DEFINITION OF DUEs.- Section 1712 (a) of tie Internal Rev- enue Code is amended to read as follows: "(a) DUES.-T he 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". SEC. 544. AUTOMOBILE, TRUCK, BUS, AND PARTS TAX. (a) INCREASE OF RATE AND CLASSIFICATION OF BussES. -Section 3403 (a) and (b) of the Internal Revenue Code are amended to read as follows: "(a) Automobile truck chassis, automobile truck bodies, automobile bus chassis, automobile bus bodies, truck and bus trailer and semi- trailer chassis, truck and bus trailer and semitrailer bodies, tractors of the kind chiefly used for highway transportation in combination with a trailer or semitrailer (including in each of the above cases parts or accessories therefor sold on or in connection therewith or 711 53 Stat. 189. 26U.S.C.§1700 (a) (1). Ante, p. 710 . 53 Stat. 192. 26 U.S.C. 1715(b). 53 Stat. 192, 190. 26U..C.§1700 (c), (d), (e). Ante, pp. 706, 710. 53 Stat. 193. 26 U.S. C. 1716 (a). 53 Stat. 192, 190. 26U. .C.. 1715 (a), 1 7 00 (c), (d), (e). Ante, pp. 706, 710. 53 Stat. 190. 26U..C.§1700 (c) (3), 1700 (d) (3). 53 Stat. 192. 26U.S.C.§1710 (a) (1), (2). 53 Stat. 192. 26U. S.C. 1712 (). 53 Stat. 410. 26U.S.C. 3403 (a), (b).
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