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Speci f ication of other expenses
Percentage of expenses from annual
gross box-office receipts
6
Turnover tax:
not paid by motion-picture theaters 25 to 40 3 to 10
7
Film rentals: Advertising fees: Lighting costs (for
8
9
11
12 13
10
use of electricity) Personnel hire: Fire insurance: Room rentals: Sundry expenditures:
8
7 to 10 1
10 to 12 1
(b) Taxes As Paid By Importers-Distributors.
1. Import duty:
Motion-picture films are dutiable in Estonia at Ekr. 3 per kilogram, in accordance with provision of paragraph 169, subdivision 4b, of the Estonian Import Tariff. For importation the Government import license is required.
2. Control and registration tax (censorship tax):
This tax on motion-picture films is chargeable per each meter-length, as follows; At the time of the first importation, 1 sent in case of strictly scientific or art films, and 5 senti in case of all other film productions; at the time of the second and all subsequent importations, 0.25 senti in case of strictly scientific or art films, and 1 sent in case of all other film productions; on films produced in Estonia and intended for exhibition or export, 1 sent; and on local compulsory film "chronicles" and on imported "chronicles" obtained in exchange for local films or film "chronicles," 0.25 senti.
This tax is computed on the basis of the data relating to the length of films as contained in the shipping documents accompanying the imported motionpicture films; if in doubt, the Film Inspector has the right to check the data relating to the length of films.
Motion-picture films which are not permitted to be imported shall be liable to taxation at 0.25 senti in case of strictly scientific or art films, and at 1 sent in case of all other film productions, per each meter length, for control expenses.
The film censorship tax shall be payable by the applicant to the account of the Motion Picture Film Fund at the Ministry of the Interior at the latest within a week as from the date of censoring of the film.
Other taxes as paid by the importers-distributors are as follows;
3. Turnover tax:
This tax is payable by the importers-distributors at the rate of 2 percent of the turnover.
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