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TAXES
According to local film exchanges, the film censorship fees are regarded as being somewhat too high in Estonia. Furthermore, the same amount of import duty is charged on motion-picture films at the time of their second and subsequent importation into Estonia as is charged at the time of their first importation .
(a) Taxes and Other Expenses As Paid by Moticn-Picture Theaters.
1. Tax for the display of compulsory local news reel, per week:
As paid by first-run theaters: Ekr. 120 to Ekr. 150, As paid by second-run theaters: Ekr. 50 to Ekr. 90, As paid by third-run theaters: Ekr. 10 to Ekr. 30, As paid by all others: Ekr. 3 to Ekr. 10.
2. Amusement tax:
Motion-picture theaters at Tallinn, 15 in all, pay a tax of Ekr. 95,000 annually. Previously this tax was Ekr. 90,000. At the city of Tartu this tax is charged at 18 percent, at the city of Valga at 12 percent, and at the city of Viljandi at 15 percent of the total gross box-office receipts,. It is estimated that the total amount of money paid on amusement tax annually by all motion-picture theaters of Estonia (62 houses in all) is Ekr. 230,000. Of this total tax 10 percent is deducted for the Estonian Red Cross, and 10 percent for the Culture Capital Fund. .
3. Trade license tax, payable annually;
For license of the first category, Ekr. 475, For license of the second category, Ekr. 125.
4. Tax on net profit:
The tax on net profit usually represents 12 percent of gross box-office receipts of theaters.
5. Income tax:
This tax is payable by the owner of a motion-picture theater and corresponds approximately tc the tax payable on net profit.
Other expenses as paid by motion-picture theaters, in terms of percentages computed on the basis of annual gross box-office receipts, areas follows:
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