NAB reports (Jan-Dec 1941)

Record Details:

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on the public highways is a partial use of the public domain and advertisers are tairly chargeable therefor. (b) It is hereby declared to be the policy of this Act that the conditions hereinbefore referred to shall be corrected. DEFINITIONS Sec. 3. When used in this Act — (a) “Advertising” means and shall include all expense incurred which publicizes within the boundaries of the United States a business or its products and is for the purpose of promoting the business enterprise. It shall include all radio programs, publications, posters, and notices except items of office stationerv and expense. It shall also include all legislative and lobbying expense and all attorney's fees directed toward the influencing of legislation. (b) “Taxpayer” means and shall include any person, individual, trust, estate, corporation, or organization who files a return under the income-tax or excess-profits-tax laws of the United States. (c) “Billboard” means and shall include all billboards, signs, posters, or posted advertisements fronting on and visible from a public highway. Each variation or change in subject matter shall constitute a different billing or billboard. “Billboard” within the meaning of this .Act shall not include signs or posters which adver¬ tise a business conducted or a product sold on the premises and such signs or posters shall be exempt from the special license fee or tax imposed by section 4 of this Act. (d) “License” means a suitable tag or label to be devised by the Commissioner and appended by the taxpayer to the lower left corner of each billboard to indicate payment of the tax. (e) The “Secretary” means the Secretary of the Treasury of the United States. (f) The “Commissioner” means the Commissioner of internal Revenue of the United States. (g) The “United States”, when used in a geographical sense, means and includes the several States, the District of Columbia, the Territories, and all possessions. EXCISE, TAX, OR DUTY Sec, 4. (a) There is herebi' levied an excise, tax, or duty of $1 for each calendar year or part thereof on each billboard in the L'nited States. (b) Failure to pay the said excise, tax. or duty and affix a license to a billboard within ten days following the erection thereof shall subject both the advertiser and the erector to a fine of $100 for each such offense and the billboard shall be subject to destruc¬ tion or sale at the discretion of the Commissioner. (c) The revenue raised under this section shall be paid into the special fund established by title III of the Revenue .^ct of 1940 for the national defense. deductions for advertising Sec. .3. (a) All advertising expense of any taxpayer shall be taxed as net income under the income-tax and excess-profits-tax laws of the United States (titles I and II of the Revenue .^cts of 1940). No deduction of advertising expense from gross income shall be allowed in computing taxable net income thereunder. (b) \ basic exemption of $100,000 a year shall be permitted each business. If two or more taxpayers constitute the ownership of a single business, they shall be entitled to only a single exemp¬ tion to be shared between them. What constitutes a single business shall be governed by regulations to be issued by the Commissioner. (c) The Secretarv. the Commissioner and taxpayers shall have the same rights and duties hereunder as they have in regard to the income-tax law. conflicting laws Sec. 6. All Federal Acts or parts of .\cts in conflict with anv of the terms of this Act are hereby expressly repealed to the extent of such conflict. date Sec. 7. This Act shall take effect upon its enactment. Miscellaneous NAB ASSOCIATE MEMBERSHIP At its meeting last month, the Board of Directors ap¬ proved a plan of Associate Membership submitted by the Board committee consisting of Messrs. John J. Gillin, Jr., Earl Gammons, and Eugene P. O’Eallon. The plan opens Associate Membership in NAB to Transcription Com¬ panies, Equipment (Manufacturers, Station Representa¬ tives and News Services. Dues are based upon a classi¬ fied schedule and have been worked out on a fair and equitable basis. The new plan accords to Associate Members all rights of membership except voting and gives them official recog¬ nition at the NAB convention. Only those who are Asso¬ ciate Members in good standing will be permitted to con¬ duct exhibits or establish their headquarters rooms in the hotel where the cohvention is being held. An official list of exhibitors will be published and the Association will stand a certain portion of the Associate Members’ ex¬ hibiting expense. The members of NAB are asked to assist in securing associate memberships from those com¬ panies which are eligible. Before the next copy of the Reports reaches you, the number one mailing piece in the associate membership campaign will have been gotten out to all prospects. xAny assistance which any of the members can render us in rounding up these associate memberships will be greatly appreciated. 50,100,000 RADIO SETS MEMO TO STATION EXECUTIVES: It is suggested that the information below be included in an appropriate news show over your station and be used additionally where it will do the most good. ARTHUR STRINGER. The number of radio sets in use in the United States is estimated by the National .Association of Broadcasters to be 50,100,000 as of January 1, 1941. This is a net increase of 6,100,000 receivers in use over the year previous. Included are consoles of all types, portable sets, new “personal” radios and auto radios. The figures of set ownership in the United States in¬ dicate that the country is well along on a program of a set in every room and in every automobile. This in¬ creasing availability to the instrument of program recep¬ tion points to far more radio listening than was considered possible two or three years ago. “50,000,000 Radio Sets by Christmas”, the radio in¬ dustry’s special promotion, during the past December, played an important part in lifting set ownership to the new high figure. January 3, 1941 — 7