Motion Picture Herald (Mar-Apr 1940)

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April 6 , 1940 MOTION PICTURE HERALD 31 IN CENTRAL AND SOUTH AMERICA Countries (Continued) CUBA DOMINICAN REPUBLIC ECUADOR EL SALVADOR HAITI HONDURAS FRENCH WEST INDIES GUATEMALA JAMAICA MEXICO NICARAGUA PANAMA PARAGUAY PERU URUGUAY . VENEZUELA TRINIDAD Import Taxes and Customs Duties on Motion Picture Films $4.80 per net kilo plus surcharge of 20% of duty and invoice fee of 2% of F.O.B. value at port of export. Sensitized film 0.80 pesos net kilo plus surcharge 20%. 15% ad valorem and 15% ad valorem for Internal Revenue. Not paid, as film is re-exported. $0.20 gross kilo. 6l/2% ad valorem invoice fee. Less than I0O0 sucres value pay 5 sucres fee — over Y2/0 ad valorem. All duties and charges on declared F.O.B. value. $1.50 per kilo, average and $20 per feature. $0.20 per net kilo. 20% surtax of assessed duties. Lampira 0.05 per gross kilo. Film with any Spanish language — Lampira 15.00. Other films 25.00 Lampiras. None on shorts. No duty. $1.00 per gross kilo. 4% ad valorem consular invoice fee. No duties. Deposits refunded if films leave in 3 months. 20 pesos per kilo on imports less than 100,000 meters. 40 pesos per kilo on imports more than 100,000 meters. $1.00 per 1000 ft. import duty. 37l/2% surcharge. $.30 per 1000 ft. stamp tax. 1% declared value registration tax. 5% consular tax. Customs tax $.50 on express. $.30 Parcel Post delivery. No duty. 8% ad valorem for consular fee. $10 assessed value purpose fixing consular fee. No duty. Positive and developed negative $1.25 per package of films. 12 soles per legal kilo. $5.00 per 1000 feet. Bs. 2.60 per gross kilo. 60(J per 100 linear feet. Censorship Fees and Taxes Censor Board serves without pay. Censor fee charges not available. No fee. Censor fee charges not available. Censor fee charges not available. Censor fee charges not available. Censor fee charges not available. No censor board — Police Department censors. Censor fee charges not available. 5.75 pesos per reel reviewing fee. Censor fee available. charges not No Federal Censor. Censor Board members serve without recompense. Censor fee charges not available. 4 centavos sound, 2 centavos silent per meter. Taxes on Distribution Pesos 3.00 to 11.25 and 1 1/2 and 3% of gross rentals. '/»% of gross rental. Remittance tax. 'A% of gross payroll for Maternity tax. Films imported from distributors in Puerto Rico. $0,094 kilo less than $20 value, I Sucre, on advertising material. No tax. No tax. 10% after deducting 25% for expenses. 5% gross rental instead of income tax. Also, Capital and Stamp. License and registry tax — 60(f municipal, 20<? fire brigade tax per film. Business tax — no figure. License — class basis 16% of 7% gross income. Income— Profit — Unemployment taxes. Censor contemplated. (Charge would be 2 pesos per picture.) Censor fee charges not Bs. 3000 to 9200 plus 10% available $1.00 per sound reel, sound film & 1 2<j each additional 100 feet or fraction. license tax. Bs. 0.16 to Bs. 4.00 on advertising accessories. Theatre Taxes License — 1'/2% of gross receipts. 8% of gross profits. 30^ per seat semi-annual. 10% surtax semi-annual. $25 license semi-annual. I 0% surtax — 7% value of all tickets over 20#. 5 to 10% surtax, $0,013 on all tickets. National Defense 5%. Payroll Social Security— 10% Income tax. I to 5 centavos on tickets. Performance tax $1.40 and $4.80. 10% on admissions. $30 to $60 communal tax. 5 to 10 Lampiras each day of operation. No tax. 15% public benefit tax and regular profit tax and license tax. 8'/3% on admissions for amusement tax. Also, property and income tax. Income 100,000 pesos or more — 15 to 35% on 20% net worth. Federal District tax 13% of box office receipts & 5% on this 13%. Proceeds of this tax Government collected every 10 days. Federal District tax equivalent to a municipal tax. Municipal tax 10 to 35% in other parts of Mexico. Performance tax to local governments about 8 cordobas per performance on gross receipts. V2 f° 4(4 on admissions. Federal tax. $30 to $175 municipal tax. 2 pesos per person (.006?) sanitation tax. 10% on tickets. Municipal tax. Price 5 orchestra seats each performance municipal. License tax '/j to I centavo per meter I performance. Exhibitor's tax. 10% all tickets over 50 centavos. Mother's Day tax 1st Sunday in May — 10% Dec. 15 to Jan. 15, Christmas season tax. 6% on admissions. Municipal tax. Up to Bs. 6.00 plus 10% monthly license. Bs. 5.00 stamp tax each day operating. Tickets over Bs. 0.75 a 10% tax payable daily. $24 to $96 annual license. [Next Week, Part III: THE NEAR EAST, AFRICA and the FAR EAST]