HomeMy WebLinkAboutRESO 2465•• -• ,, , ..,-.. ~ .. ---••ut> .......... , .. ~-·~ .. ,,,..,,.,.,., __ "''·' #O •·•~ oh,. .. # .. • -·-h-~.._..,._~,., ... ,..,.-., ... -,_..., _____ ,.. __ ._._~.,,,....,_,._,,~._ .. , •••"#_,, ___ ••
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R E S 0 L U T I 0 N ------·-----N 0 • 246.2_
REC0?•1M&:DnW AN AMENDMENT TO IJ\"rERNAL
REVENUE CODE TO EXEMPT COMMUNITY
THEATRES AND COMMUNITY DANCES FROM ADMISSION TAXES.
WHEREAS, there are now pending before the Oongreas of the
United States two bills designated H. R. 2729 and H.R. 2757 amendin~ Sections 1701 (c) or the Internal Revenue Code to
exemot from the federal tax on admlssione certain concerts 1 operas and ballets con<h1cted by a civic or community member-
a 'nip e.seociat1on or condncted by a State or poli t1cal anb-
div1a1on thereof 1f the proceeds therefrom inure exclusively
to the benefit of the State or political subdivision; and
WHEREAS, the City ot Palo Alto conducts and operates, as
part of its Recreation Program, a Community Theatre and Com-
mtm1 ty Dance, the proceed;; o.f which inure exclusively to the benefit or the City; and1
'wHEREAS, the Cour1c11 of the City oi' Polo Alto is of the
O?inion t~<±t no tax sho1.1ld be lev1ed on adm~asions to these
activities for the reasons that participants in the Community
Theatre's oroductions are local residents and non-professional
actors, that only n nominal admission is charged and that no
Pront is realized from either the Community Theatre of Com-
munity Dance over and above actual coats;
}~Oi-l, THERE.ft'ORE, be 1 t resolved by the Council of' t.he City of Palo Alto:
Section 1. That the Council go on record as favoring an
amendment to Section 1701 of the Internal Revenue Code exemot-
ino; from federal tax any f'ldmiss1ons to Comm,mi t~· Theatres ani'J
Community Dances 1f the Proceeds thereof inure exclusively to
the benefit of' the St~1 tc or pol1 tical subdivision thereof;
Section 2. That the City Attorney be and he is hereby
C:Plthor1zedana'"(firected to fonn:trd 8. cot)y or this resolution
to Con[Sressman Ch~rles S. Gubser, to5ether with such additional
data and information relative to the operation of the Community
Theatre and Community Dance as he deems necessary to emphasize
the need for such exemption.
The r1bove and foregoj.ng resolution was duly and regularly
introduced 3nd passed at a regular meeting of the Council of
the City of ?alo Alto held on the 13~h day of July, 1953,
by the follow:lng vote:
AYES:
?-!OKS:
Bishoo, By:x:bee, Caahel, Corcoran, Cummlngs, Drysdale, Hanle~r, Huston, Marshall, Mitchell, Porter, Rodgers, Rupoenthal, Slmoson~
None.
ABSENT: 'Wickett. a~~,o(r¥P
ATTEST: {~ !ty~ler ~f
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