Section 28
SEC. 28. Section 206 of the National Internal Revenue Code is hereby renumbered as Section 172 and paragraph [3] thereof is hereby amended to read as follows: “[3] On proprietors or operators of restaurants, refreshment parlors, bars, cafes, and other eating places which are maintained within the premises or compound of a cockpit, cabaret, night or day club, Jai-Alai, race track, or which are accessible to patrons of such cockpits, cabaret, night or day club, Jai-Alai, race track by means of a connecting door or passage, 12% in the case of cockpit, cabaret, night or day club, and 25% in the case of Jai-Alai and race track, of their gross receipts.”