26 U.S.C. § 4291: Cases where persons receiving payment must collect tax

Except as otherwise provided in section 4263(a), every person receiving any payment for facilities or services on which a tax is imposed upon the payor thereof under this chapter shall collect the amount of the tax from the person making such payment. The amendments made by sections 301 and 305 [repealing sections 4231 to 4234 and 4241 to 4243 of this title and amending this section and section 6040 of this title ] insofar as they relate to the taxes imposed by section 4231 of the Code, shall apply with respect to admissions, services, or uses after noon, December 31, 1965 . dues and membership fees attributable to periods beginning on or after January 1, 1966 ; initiation fees (other than initiation fees to which clause (iii) applies) and amounts paid for life memberships attributable to memberships beginning on or after January 1, 1966 ; initiation fees paid on or after July 1, 1965 , to a new club or organization which first makes its facilities available to members on or after such date; and in the case of amounts described in section 4243(b) of the Code, 3-year periods beginning on or after January 1, 1966 .”