EXEMPTION FROM OCCUPATIONAL TAX ON BOWLING ALLEYS, BILLIARD TABLES, AND POOL TABLES.

SEC. 153. EXEMPTION FROM OCCUPATIONAL TAX ON BOWLING ALLEYS, BILLIARD TABLES, AND POOL TABLES. (a) Exemption.— Section 4473 (exemptions from occupational tax on bowling alleys, billiard tables, and pool tables) is amended by striking out the period at the end of paragraph (2) and inserting in lieu thereof “; or”, and by adding after paragraph (2) the following new paragraph: “(3) Certain organizations.— Any bowling alley, billiard table, or pool table operated— “(A) by, and located on the premises of, an organization not organized for profit and no part of the net earnings of which inures to the benefit of any private shareholder or individual, or “(B) by any agency or instrumentality of the United States, if no charge is made for the use of such alley or table.” (b) Effective Date.—The amendments made by subsection (a) shall apply with respect to periods after June 30, 1959.