SIMMONSMUSIC
A ~,~ Y P~':'"t
Cabaret Tax Is Signal viCtOrY
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• In post-war days the operator who
makes the greatest success will be that
operator who helps his fellow-.operator by
not chiseling in on his locations_ There
will be room for all despite the hundreds
of new operators certain to enter our field_
Co-operation and not competition will be
the life of trade. An operator won't last
long on what he has done in the past.
He will have to keep on delivering better
in the future than in the past. The opera-
tor will win over half of his battles when
he makes up his mind to take the new
world as he finds it, including the thorns.
• Y.ou have said it, as thousands of others,
that so-and-so will be remembered for his
bad service, lack of courtesy, or bad work-
manship after the war. Be wise yourself.
This is the time to make friends and cus-
tomers and influence them favorably to-
ward you. They, in turn, will help you
attain your future reward. Always remem-
ber-customers once driven away have a
habit of staying away!
• An operator visiting a distributor's show-
room, said: "The ceiling price on this
phonograph is $250. Now, give me the floor
price and I'll take it."
• Where will you be after the war if you
are not making your future customers to-
day? Your present practices and policies
will strongly affect you in the after wal
boom. This thought cannot be driven home
too .often!
• I know a fellow who always calls his
wife "lamb" and now I know exactly why
after visiting the two the other night. She
says "Bah" to everything he suggests.
• Down in the South end of this town
there's a swell spot and a very kind, con-
genial owner. The owner told me he is
going to make a change in his music op-
erator when the war is over. "Why," I
asked and his reply was substantially that
the operator insists on moving the cus-
tomers off the stools while he services the
remote selectors. I agree that time is preci-
ous for operators these days, but a little
diplomacy may save that location for
after the war.
• Just why it is I do not know, but when
an operator is wrong and won't admit" it,
he always gets angry.
• Taking undue advantage of a sellers'
market could beco me a boomerang when
the buyers will be in the saddle again.
Coin controlled equipment distributors
have the obligation today to prove, by their
practices and policies, that they are good
distributors for the operators to tie to.
• What will y.our operating business be
like five or ten years from now? What
will "the coin-controlled industry be like
in those far off years? Now is the time to
do a little long-time thinking. My opinion
is that you haven't seen anything yet. The
manufacturers are preparing, and will cer-
tainly enjoy, a bo.om of untold proportions
after Hirohito is put away. Are you laying
aside reserves for your participation in this
golden era?
For Aut 0 mat i c Ph 0 no gr a phs
WASHINGTON- The 30 per cent federa l cabaret tax which goes into
effect on April 1st is intended as a night club tax rather than a levy
on bars, cafes and restaurants as such, "and establishments using auto-
matic phonographs are not included in the taxable group unless flesh
entertainment is also provided.
This information was released on March 7th when the Bureau of Internal
Revenue clarified .the tax law as follows :
" A cab a r e' is a n y esta blishme nt which provides ente r-
tainment with fo od a nd drink ser ved . However , you m ay
still have m u si c with your m eals or d r ink, without subj ect-
ing the establis hme nt to the tax if the musi c is strictly m e-
chanical o r instrume n tal and u n a ccompanied b y singin g
or d a ncing."
_
It was also explained that night clubs cannot absorb this new tax and
pass it back to patrons by increasing the price on meals or drinks, or in
cutting the quality of the meals or drinks. The tax must be over and above
the ceiling prices established for the location.
Coast Pressings Up
LOS ANGELES-Los An geles and Hol-
lywood are set to take their place in the
record producing field when normalcy re-
turns and right now several embryo outfus
show promise of becoming important na-
tional figures when the war ends.
Hollywood is naturally the taient center
of the nation and with the advent of sound
in films, name bands have become import-
ant factors in movie production. Conse-
quently the music field's biggies are con-
stantly in this vicinity and open for record
dates.
There are no less than 12 firm s now ac-
tive in the record field and preparing fOJ
days to come. In add;tion, Eastern wox fac-
tories have arrangements whereby discs be
pressed on the Coast for sales in this area.
Seeburg Honored
LOS ANGELES-On February 24th J .
P. Seeburg, head of the J. P. See burg
Corp., was honored at a lunche9n held at
the Jonathan Club a nd pre~ ented with a
placque from His Royal Highness, Prince
Carl of Sweden, head of the Swedish Red
Cross.
Presentation was made by Walter G.
Danielson, Vice Consul of Sweden sta-
tioned in Los Angeles, in recognition of
-5eeburg's donations to the Red Cross.
THE BLUE BLOODS OF THE INDUSTRY READ THE REVIEW EXCLUSIVELYl
COIN
MACHINE
REVIEW
29
FOR
APRIL
1944