Exhibitors Herald (Apr-Jun 1922)

48 EXHIBITORS HERALD April 8, 1922 Issues Revised Regulations On Admission Tax Booklet May Be Obtained from the Bureau of Internal Revenue at Washington, D. C. ANEW booklet dealing with the collection of the tax on admissions, including changes made to conform with the revenue law of 1921, has just been issued by the bureau of internal revenue. A copy of the regulations may be obtained by exhibitors from, the office of the commissioner of internal revenue, Washington, D. C. In requesting the booklet ask for "Supplement to Treasury Decisions (T. D. 3293), Regulations 43 (Part 1), Relating to the Tax on Admissions Under the Revenue Act of 1921." Here's How It's Done Clarion Photoplays, Inc., a new organization controlled by Weiss Brothers, is state righting a picture which is reported as an expose of the vaudeville act, "Sawing a Lady in Half," which has been presented throughout the country by John E. Coutts. Walter H. Hall directed the film. The act from which the picture was produced shows a woman being tied securely with ropes and placed in a wooden cabinet which is locked in the presence of witnesses. A large saw, in the hands of two attendants, then divides the cabinet, supposedly containing the woman, in half. This act, which has mystified the public, has been the subject of extensive newspaper publicity. ALTHOUGH exhibitors arc conversant with the regulations governing the tax on admissions, the booklet is highly informative and would make a worthy addition to the files of the manager's office. * * * Following are excerpts from the regulations: "The tax (1 cent for each 10 cents or fraction thereof, except where the amount paid for admission is 10 cents or less when no tax shall be imposed) applies to the amount paid for each admission separately, and, therefore, if two or more admissions are paid for at once, the total tax is determined by computing separately the tax on each admission." "If the case of season tickets or subscriptions which entitle the holder or subscriber to more than one admission the tax is computed on the amount paid without regard to the number of admissions involved." "The established price of an admission need not be the same for different attractions or even for different performances of the same attraction; but when tickets have once been put on sale for a particular performance or attraction the price of admission for every accommodation at that performance or attraction has been established" and "if sold at a higher price the excess charge will be taxable." * * * "Where a person or organization acouires the sole right to use any place or the right to dispose of all the admissions to any place for one or more occasions, the amount paid for such right is not subject to the tax on admissions. Such a transaction constitutes a rental of the entire place and of the attraction, if any, whether or not it is so designated." The sale price, tax paid and total should be indelibly printed, stamped or written on that part of the ticket taken up by the management and must appear on the face except in the case of strip tickets when the back may be used. The booklet lists exemptions and details the procedure necessary for obtaining exemption. In making a claim for exemption on any performance given for benefit of charity and the like, Form 755 (Revised) should be obtained from and filed with the collector of internal revenue in the district in which the theatre operates. Asks Donations Equal To Rental Tax to Aid In Combating Reform (Special to Exhibitors Herald) DENVER, COLO., March 28. — H. T. Nolan has sent an urgent appeal to all exhibitors in the state to contribute to a fund being raised to pay for the expenses of a legal fight pending on the Sunday closing question. The fight results from the arrest of Ole M. Nelson of the Majestic theatre and William Bell of the Crystal at Grand Junction on a charge of operating on Sunday in violation of Section 4000, Colorado, statutes. C. W. Wonderly of the Rourke theatre, La Junta, has suggested to Mr. Nolan that exhibitors subscribe amounts equal to their last month's 5 per cent rental tax, which has been repealed. "Anything collected over the actual expense," says Mr. Nolan, "will be turned into the new Colorado Exhibitors Association, which is being organized now and will harmonize with the new national association of which Mr. Will J. Hays is director." Adverse Bills Killed In South Carolina (Special to Exliibitors Herald) COLUMBIA, S. C, March 28.— Four bills, adverse to the motion picture industry were killed in South Carolina. Enactment of censorship measures also failed of passing. The General Assembly is now adjourned. The bills introduced which were not ratified were: a censorship bill, providing for a state board, a seating capacity tax and a film tax which would have amounted to $75,000; film tax providing a levy of $83,200; a luxury sales tax providing a levy of $125,000 and an occupational tax approximating $15,000. Parker Goes to Canada A. L. Parker, advertising director for Rothacker Film Manufacturing Company, has gone to Toronto, Canada, on an important mission for his chief. Officials Admit Big Deal Is Now Pending Goldwyn and First National Attorneys Are Handling Negotiations (Special to Exhibitors Herald) NEW YORK, March 28.— While no official announcement has been made as to the arrangements whereby Goldwyn Pictures Corporation retires from the distributing field and turns over all its product to First National, officials of both companies admit that negotiations are pending. Complications Arise The details of the arrangement have been under consideration for some time past and several weeks ago it was believed that all angles had been straightened out. Complications arose and for a time it was believed the deal would fall through. After several conferences between the heads of the two companies negotiations were resumed and it is now said that details have been agreed upon. Last week J. D. Williams and several members of the First National executive committee were in conference with Frank J. Godsol, president of Goldwyn, and several other officials of that company. The conference lasted several days, after which all the documents in the case are said to have been turned over to the attorneys of the two companies to get the agreement in legal form. "Nothing to Say" To all questions in regard to the deal both Mr. Williams and Mr. Godsol give the same answer: "We have not a word to say." It is generally believed, however, that as soon as the attorneys get through with the papers, an official announcement will be forthcoming. Goldman Made Counsel For Vaudeville Circuit (Special to Exhibitors Herald) KANSAS CITY, MO., March 28.Lavvrence E. Goldman, counsel and secretary of the M. P. T. O. Missouri, has been appointed counsel of the Managers and Performers Consolidated Circuit, a large small time vaudeville circuit. This work will in no way interfere with the praiseworthy work he is doing for Missouri exhibitors. Conventions NATIONAL: To be held at Washington, D. C, at the New Willard hotel on May 8 to 1Z. ILLINOIS: To be held at the Sherman hotel in Chicago on April 4 and 5. MISSOURI : To be held at Statler hotel in St. Louis, April 5 and 6. INDIANA: To be held at Indianapolis probably on April S and 6. WESTERN PENNSYLVANIA: To be held at Pittsburgh on April 10, 11 and 12. MINNESOTA: To be held at Minneapolis on April 10, 11 and 12 at the Radisson hotel. An exposition will be held in conjunction with the convention. WEST VIRGINIA: To be held »f Parkersburg on April 11.