189 



10 



1 and "sales" shall mean actual income from sales. Such 



2 terms shall not include sales of operating equipment, re- 



3 funds, rent paid to the permittee by sublessees, sponsor 



4 contributions to special events or any amounts attrib- 



5 utable to employee gratuities, discounts, complimentary 



6 lift tickets, or other goods or services (except for bartered 



7 goods) for which the permittee does not receive money. 



8 "(g) Effective Date for Fees. — The ski area 



9 permit fees required by this section shall become effective 



10 on July 1, 1995 and cover receipts retroactive to July 1, 



11 1994. If a ski area permittee has paid fees for the 12- 



12 month period ending on June 30, 1995, under the grad- 



13 uated rate fee system formula in effect prior to the date 



14 of the enactment of this section, such fees shall be credited 



15 toward the new ski area permit fee due for that period 



16 under this section. 



17 "(h) Transitional Ski Area Permit Fees. — 



18 "(1) Determination of a\^rage fees. — In 



19 order to minimize in any one year the effects of con- 



20 verting individual ski areas from the fee system in 



21 existence on the date of the enactment of this sec- 



22 tion to the ski area permit fee required by sub- 



23 section (a), each ski area permittee subject to the 



24 new fee shall determine the permittee's average ex- 



25 isting fees (AEF) for each year of the three-year pe- 



•HR 1527 IH 



93-983 0-95-7 



