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Glenmora, Rapides County, Louisiana
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New U.S. internal revenue law imposes luxury taxes on refreshments like ice cream and soft drinks (1 cent per 10 cents), bottled beverages (15%), and others (10%), plus 10% on apparel and items exceeding price thresholds. Pleasure boats taxed before and after June 30.
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Affects Refreshments as Well as
Wearing Apparel
The so-called luxury taxes provided in the new internal revenue law affects ice cream, sodas, sundaes, and all soft drinks, all bottled beverages made of cereals or substitutes and containing less than one-half of 1 per cent of alcohol, unfermented grape juice, root beer, sarsaparilla, pop, artificial mineral waters.
While not classed particularly as luxuries, carpets, rugs, picture frames, trunks, portable lighting fixtures, umbrellas, fans, women's and misses' hats, bonnets and hoods and men's and boys' hats, shoes, neckties, shirts and pajamas also are taxed.
The tax on ice cream and soft drinks is 1 cent for each 10 cents or fraction thereof of the amount paid by the consumer. Of bottled beverages the tax is 15 per cent, while on grape juice, ginger ale, root beer, sarsaparilla, pop and mineral waters the tax is 10 per cent.
The tax on carpets, rugs, etc., is 10 per cent of the price paid in excess of a certain amount fixed, which, in the case of women's hats is $15, and in the case of men's and boys' hats, neckwear, shirts, etc., is $5.
Before June 30 owners of pleasure boats will be taxed $1.25, and on July 1 a tax of $1 to $10, based on the length and power of such craft, will be due.
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The new internal revenue law imposes luxury taxes on ice cream, sodas, sundaes, soft drinks, bottled beverages with less than 0.5% alcohol, unfermented grape juice, root beer, sarsaparilla, pop, and artificial mineral waters. It also taxes carpets, rugs, picture frames, trunks, portable lighting fixtures, umbrellas, fans, women's and misses' hats, bonnets, hoods, men's and boys' hats, shoes, neckties, shirts, and pajamas. Tax rates: 1 cent per 10 cents or fraction for ice cream and soft drinks; 15% on bottled beverages; 10% on grape juice, ginger ale, root beer, sarsaparilla, pop, and mineral waters. For carpets, rugs, etc., 10% on price excess over fixed amounts ($15 for women's hats, $5 for men's hats, neckwear, shirts, etc.). Pleasure boats taxed $1.25 before June 30, then $1 to $10 based on length and power from July 1.