CHAPTER XXXV TAX ON SOFT DRINKS EXTRACTS USED IN THEIR MANUFACTURE, 525.-TAXES ALL NEW. All the taxes on the so-called soft drinks are new and have been in effect only since October 4, 1917. They are to be paid by the manufacturer, producer or importer, each of whom is required to make a monthly report, or return, under oath to the local Collector of Internal Revenue. The official form on which this return must be made can be obtained from the Collector by personal or written application. 526. TAX ON SOFT DRINKS. The tax on the soft drinks is as follows: On all unfermented grape juice, soft drinks or artificial mineral waters (not carbonated), and all fermented liquors containing less than one-half of 1 per cent alcohol, the tax is 1 cent a gallon when sold by the manufacturer, producer or importer, in bottles or other closed containers. On all ginger ale, root beer, sarsaparilla, pop, and other carbonated waters or beverages, the tax is 1 cent a gallon when sold by the manufacturer, producer or importer of the carbonic acid gas used in carbonating the beverages. On all natural mineral waters or table waters the tax is 1 cent a gallon, when sold by the producer, bottler or importer, in bottles or other closed containers, at more than 10 cent a gallon. 527.-TAX ON SIRUPS AND EXTRACTS. On all prepared sirups or extracts (intended for use in the manufacture or production of soft drinks, by soda fountains, bottling establishments, and other similar places) the tax is imposed when sold by the manufacturer, producer or importer of such sirups or extracts according to the price for which sold, as follows: If sold for not more than $1.30 a gallon, a tax of 5 cents a gallon; if sold for more than $1.30 but not more than $2 a gallon, a tax of 8 cents a gallon; if sold for more than $2 but not more than $3 a gallon, a tax of 10 cents a gallon; if sold for more than $3 and not more than $4 a gallon, a tax of 15 cents a gallon; if sold for more than $4 a gallon, a tax of 20 cents a gallon. 528. TAX ON CARBONIC ACID GAS. On carbonic acid gas in drums or other containers (intended for use in the manufacture or production of carbonated water or other drinks) the tax is 5 cents a pound, when sold by the manufacturer. producer or importer. The tax in this case must be paid by the purchaser to the vendor and the vendor must make return and transmission of the tax to the local Collector of Internal Revenue. CHAPTER XXXVI TAX ON TOBACCO AND ON CIGARETTE PAPERS 529.-RATES REPRESENT INCREASE. The present rates of tax on cigars, cigarettes and all forms of tobacco represent material increase over the rates in effect before the passage of the Act of October 3, 1917. They were made effective 30 days after the passage of the act, or November 2, 1917. The rates given here are the present full rates, representing both the old rate and the increase. The manufacturer or importer must pay the tax. 530.-TAX ON CIGARS. On cigars of all descriptions, made of tobacco or any substitute, manufactured and sold, or removed for consumption or sale, if not weighing more than 3 pounds per thousand, the tax is $1 per thousand. If weighing more than 3 pounds per thousand, the tax is according to the following schedule: If manufactured or imported to retail at less than 4 cents each, the tax is $3 per thousand. If manufactured or imported to retail at 4 cents or more and not more than 7 cents each, the tax is $4 per thousand. If manufactured or imported to retail at more than 7 cents and not more than 15 cents each, the tax is $6 per thousand. If manufactured or imported to retail at more than 15 cents and not more than 20 cents each, the tax is $8 per thousand. If manufactured or imported to retail at more than 20 cents each, the tax is $10 per thousand. By "retail" is meant the ardinary retail price of a single cigar. 531.-TAX ON CIGARETTES. On cigarettes weighing not more than 3 pounds per thousand, the tax is $2.05 per thousand; if weighing more than 3 pounds per thousand, the tax is $4.80 per thousand. 532.-TAX ON TOBACCO AND SNUFF. On all tobacco and snuff manufactured and sold, or removed for consumption or use, after November 2, 1917, the tax is 13 cents per pound. 533.-TAX ON CIGARETTE PAPERS AND TUBES. On cigarette papers the tax is as follows: (a) On each package or book of more than 25 but not more than 50 papers.... .one-half of 1 cent (b) On each package or book of more than 50 but not more than 100 papers.. ..1 cent (c) On each package or book containing more than 100 papers, 1 cent for each 100 or fraction thereof. On cigarette tubes, 2 cents for each 100 tubes or fraction thereof. CHAPTER XXXVII SPECIAL TAXES ON OCCUPATIONS 534.-ON VARIOUS OCCUPATIONS. The following so-called Federal Special taxes are in effect: Special Taxes Rectifiers of spirits of less than 500 bbls. a year. Rectifiers of 500 bbls. or more a year.. Wholesale liquor dealers. Retail liquor dealers Wholesale dealers in malt liquors.. Retail dealers in malt liquors.. Manufacturers of stills. And for stills or worms mfg. each. Brewers Annual mfg. less than 500 bbls. Annual mfg. 500 bbls. or more.. Whse. dealers in filled cheese.. Manufacturers of oleomargarine.. Whse. dealers in oleo. artificially colored in imitation of butter. Whse. dealers in oleo. free from art. coloration.... Retail dealers in oleo. art. colored in imitation of butter. Retail dealers in oleo. free from art. coloration. Manufacturers of adulterated butter.. Wholesale dealers in adulterated butter. Manufacturers of process or renovated butter.. Manufacturers, packers or repackers of mixed flour. Pawnbrokers Customhouse brokers Shipbrokers Proprietors of theatres, museums, or concert halls: Seating capacity not over 250.. Seating capacity over 250 but not over 500. Seating capacity over 500 but not over 800. Seating capacity over 800...... $100 200 100 25 50 20 50 20 50 100 400 12 600 480 200 48 6 600 480 48 50 12 30 50 10 20 25 50 75 100 |