[55 STAT. PUBLIC LAWS--CH. 412 -SEPT. 20 ,1941 53 Stat. 195. 26U. .C. . 1800- 1838. Ante, p. 721. 53 Stat. 29. 26 U.S. C..§ 5 (a) (2). 53 Stat. 423. 26U.S.C.i3471 (a), (c). 63 Stat. 423. 26 U.S. C.. 3472 . modations in connection with transportation with respect to which a tax is imposed by subsection (a) a tax equivalent to 5 per centum of the amount so paid. "(d) RETURNS AND PAYMENT. -The taxes imposed by this section shall be paid by the person making the payment subject to the tax. Each person receiving any payment specified in subsection (a) or (c) shall collect the amount of the tax imposed from the person making such payment, and shall, on or before the last day of each month, make a return, under oath, for the preceding month, and pay the taxes so collected to the collector in the district in which his prin- cipal place of business is located, or if he has no principal place of business in the United States, to the collector at Baltimore, Maryland. Such returns shall contain such information and be made in such manner as the Commissioner with the approval of the Secretary may by regulations prescribe. "(e) EXTENSIONS OF TIME.- The Commissioner may extend the time for making returns and paying the taxes collected, under such rules and regulations as he shall prescribe with the approval of the Secretary, but no such extension shall be for more than ninety days. "(f) EXEMPTIONS.- "(1) GOVERNMENTAL EXEMPIrON. - The tax imposed by this sec- tion shall not apply to the payment for transportation or facili- ties furnished to the United States, or to any State or Territory, or political subdivision thereof, or the District of Columbia. "(2) EXEMPTION OF MEMBERS OF MILITARY AND NAVAL SERVICE.- The tax imposed by this section shall not apply to the payment for transportation or facilities furnished under special tariffs providing for fares of not more than 114 cents per mile applica- ble to round trip tickets sold to personnel of the United States Army, Navy, Marine Corps, and Coast Guard traveling in uni- form of the United States at their own expense when on official leave, furlough, or pass, including authorized cadets and mid- shipmen, issued on presentation of properly executed certificate." (c) STAMP TAX ON PASSAGE TICKETS NOT TO APPLY.- NO tax shall he imposed under chapter 11 of the Internal Revenue Code on a ticket sold or issued for passage the amount paid for which is taxable under section 3469 of the Internal Revenue Code. (d) TECHNICAL AMENDMENTS.- (1) Section 55 (a) (2) of the Internal Revenue Code is amended by striking out "subchapters A and B of". (2) Section 3471 (a) and (c) are amended by inserting after "subchapter B" wherever occurring therein "or subchapter C". (3) Section 3472 of the Internal Revenue Code is amended by striking out "of subchapters A and B". SEC. 555. COIN-OPERATED AMUSEMENT AND GAMING DEVICES. 653Stat. 380 ,39. Subchapter A of chapter 27 of the Internal Revenue Code is 3266. amended by adding at the end thereof the following new part: "Part IX-Coin-Operated Amusement and Gaming Devices "SEC. 3267. TAX ON COIN-OPERATED AMUSEMENT AND GAMING DEVICES. "(a) RATE. -Every person who maintains for use or permits the use of, on any place or premises occupied by him, a coin-operated amusement or gaming device shall pay a special tax as follows: "(1) $10 per year in the case of a device defined in clause (1) of subsection (b); "(2) $50 per year, in the case of a device defined in clause (2) of subsection (b) ; and 722
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