72 S T A T. ]
PUBLIC LAW 85-859-SEPT. 2, 1958
1287
" (C) ]^Y WHOM PAID.—The taxes imposed under siibpanigraplis (A) and (B) shall be paid by the person paying for the admission." (b) APPLICATION or ADMISSIONS TAX OUTSIDE THE l> NITED STATES.— "
Section 4231 (admissions tax) is amended by adding at the end thereof the following new sentences: "This section shall apply with respect to amounts paid within or outside the United States, but only if the place of admission or performance is within the United States. In the case of any payment outside the United States in respect of which tax is imposed under paragraph (1), (2), or (8) of this section, such tax shall be collected by the person who is to furnish the facility or service, and if such person does not collect the tax he shall be liable for the payment of such tax." (c)
COLLECTION OF CABARET TAX ON PAYMENTS TO CONCESSION-
AIRES.—The second sentence of paragraph (6) of section 4231 (tax on cabarets) is amended to read as follows: "The tax imposed under this paragraph shall be returned and paid by the person receiving such payments; except that if the person receiving such payments is a concessionaire, the tax imposed under this paragraph shall be paid by such concessionaire and collected from him by the proprietor of the roof garden, cabaret, or other similar place." (d) APPLICATION OF CABARET TAX TO M I L K BARS.—Section 4232 26 USC 4232. (b) (defining the term "roof garden, cabaret, or other similar place") is amended by adding at the end thereof the following new sentence: "Such term does not include any place if— "(1) no beverage subject to tax under chapter 51 (distilled ^^^^ " ^ c sooispirits, wines, and beer) is served or permitted to be consumed; " (2) only light refreshment is served; "(3) where space is provided for dancing, no charge is made for dancing; and "(4) where music is provided or permitted, such music is (A) instrumental or other music which is supplied without any charge to the owner, lessee, or operator of such place (or to any concessionaire), or (B) mechanical music." (e) ADMISSIONS INURING TO BENEFIT OF SCHOLARSHIP AND F E L LOWSHIP FUNDS.—Section 4238(a)(1)(A) (exemptions from ad-
26 USC 4233.
missions tax) is amended by striking out "possessions—" at the end of clause (vi) and inserting in lieu thereof "possessions;", and by inserting after clause (vi) the following new clause: "(vii) a trust or organization described in section 501 (c)(3) which is exempt from tax under section 501(a) and which is organized and operated exclusively to provide scholarships and fellowships for study above the secondary level—". (f)
ADMISSIONS TO PRIVATELY OPERATED SWIMMING POOLS, E T C. —
Section 4233(a)(4) (exemption from admissions tax in case of certain places for physical exercise) is amended to read as follows: "(4) SWIMMING POOLS, ETC.—Any admissions to swimming pools, bathing beaches, skating rinks, or other places providing facilities for physical exercise (other than dancing)." (^) TECHNICAL AMENDMENT.—Section 4291 (cases where persons receiving payment must collect tax) is amended by striking out "Except as provided in section 4264(a), " and inserting in lieu thereof "Except as otherwise provided in sections 4231 and 4264 (a),".
26 USC 4291. 26 USC 4264.
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