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MPR-507--RETAIL CEILING PRICES--AND AMENDMENTS 1 TO 4

This text and the tables of MPR-507 and the amendments through July 31, are for ready reference purposes only. Every effort has been made to insure its accuracy, but users are cautioned that the official regulations governing the maximum prices established for the sale at retail of certain fresh fish and seafood are those contained in the order and amendments listed immediately below:

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In the judgment of the Price Administrator, it is necessary, in order to effectuate the purposes of the Emergency Price Control Act of 1942, as amended, and Executive Orders Nos. 9250 and 9328, that maximum prices be established for the sale of certain fresh fish and seafood at retail.

So far as practicable, the Price Administrator has consulted and advised with representative members of the industry which will be affected by the regulation. In the judgment of the Price Administrator, prices established are generally fair and equitable and will effectuate the purposes of the Act. prices established are not below the average retail prices of fresh fish and seafood in the year 1941.

The

Such specifications and standards as are used in this regulation were, prior to such use, in general use in the trade or industry affected, or insofar as they were not in general use, their use is essential to effectuate price control, and there is no effective alternative.

A statement of the considerations involved in the issuance of the regulation has been issued herewith and filed with the Division of the Federal Register.

$1364.352 Ceiling prices of certain fresh fish and seafood sold at retail. Under the authority vested in the Price Administrator by the Emergency Price Control Act of 1942, as amended, and Executive Orders Nos. 9250 and 9328, Maximum Price Regulation No. 507 (Ceiling Prices of Certain Fresh Fish and Seafood Sold at Retail), which is annexed here to and made a part hereof, is hereby issued.

MAXIMUM PRICE REGULATION 507--CEILING PRICES OF CERTAIN FRESH FISH AND SEAFOOD SOLD AT RETAIL

ARTICLE I--PURPOSE AND SCOPE OF THE REGULATION

Section

1. What this regulation does.

2.

What stores are covered by this regulation and how you find out what group you are in.

3. How and when you figure your ceiling prices for fresh fish and seafood.

4.

Directions for figuring ceiling prices for fresh fish and seafood.

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11.

Records.

Licensing.

Notice of dollars-and-cents ceiling prices.

12. Further provisions supplementing or explaining this regulation.

12a. Delegation to Regional Administrator for Region VIII.

ARTICLE II--SPECIAL PRICING PROVISIONS

Section

13.

14.

15.

Additions for Groups 3 and 4 stores for delivery from warehouse to store.
Additions allowed for deliveries made by "fish stores."

How you figure your ceiling price for items which you "process."

16. How you figure your "net cost" for items which you import.

ARTICLE III--ADJUSTMENT PROVISIONS

Section

17. How Groups 3 and 4 stores may, under certain conditions, use the Group 1 and 2 mark-ups. 18. Applications for adjustment.

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ARTICLE I-PURPOSE AND SCOPE OF THE REGULATION

SECTION 1. What this regulation does. This regulation fixes new ceiling prices for domestic and imported fresh fish and seafood items listed in Table A, for all retail stores, retail route sellers and wagon retailers. These new ceiling prices are to be used instead of the ceiling prices figured under any other price regulation or order issued by the Office of Price Administration (hereinafter called OPA), except as otherwise provided in any order

have posted a sign showing the group your store is in under this regulation (reading "OPA-1", "OPA-", "OPA-3" or "OPA-4", whichever applies to you), or you must have posted a sign which the OPA may furnish you. However, you may post the sign of another group, if you are permitted to do so under any order issued under Revised General Order No. 51. The sign must be posted so that it can be clearly seen by your customers.

SEC. 3. How and when you figure your fresh fish and seafood

fixing dollars-and-cents ceiling prices ceiling prices for Your celling price for

which has been or which may be issued by the OPA pursuant to Revised General Order No. 51.

SEC. 2. What stores are covered by this regulation and how you find out what group you are in-(a) What stores are covered. Your store is covered by this regulation if you are a retailer who buys and resells food products, for the most part to ultimate consumers who are not commercial, industrial or institutional users. Ceiling prices for sales to hotels, boarding houses, restaurants, institutions and other eating places selling or furnishing meals are the ceiling prices fixed by Maximum Price Regulation No. 418.

Nevertheless, any person may, during any month, use the ceiling prices fixed by this regulation in selling to eating places, if 80% or more of his total sales of fresh fish and seafood during the previous calendar month were sales at retail to ultimate consumers. Retail route sellers and wagon retailers shall, for the purposes of this regulation, regard themselves as stores, and figure their ceiling prices as such.

(b) What are Groups 1, 2, 3 and 4 stores. For the purposes of this regulation, Groups 1, 2, 3 and 4 stores are defined as follows:

(1) Group 1. Your store is in Group 1 if it is an "independent" store with "annual gross sales" of less than $50,000.

(2) Group 2. Your store is in Group 2 if it is an "independent" store with "annual gross sales" of $50,000 or more, but less than $250,000.

(3) Group 3. Your store is in Group 3 if its "annual gross sales" are less than $250,000, and if it is not an independent"

store.

(4) Group 4. Your store is in Group 4 if its "annual gross sales" are $250,000

or more.

(5) Independent store. Your store is an "independent" store if it is not one of four or more stores under one ownership whose combined "annual gross sales" are $500,000 or more.

(c) How to post a sign of the group your store is in. At all times, you must

each item of fresh fish and seafood (that is, for each kind, size, and style of dressing or preparation), listed in Table A shall be the total of (1) the "net cost" of the largest delivery of the item received by you during the preceding seven-day period if you are a Group 1 or 2 store, or the weighted average "net cost" of all deliveries of the item during the preceding seven-day period if you are a Group 3 or 4 store, plus (2) the mark-up given your group for the item in Table A.

(b) When you must figure your ceiling prices. By the opening of business on January 27, 1944, you must have figured your ceiling price for each item of fresh fish and seafood listed in Table A which you have in stock at that time. These ceiling prices must be checked each week after January 27, 1944, and changed on Thursday of each week for any item, if your "net cost” of that item has changed in the preceding seven days. Never change your ceiling price on any day but Thursday.

For any item which you receive for the first time, or which you have not received during the preceding seven days, you must figure your ceiling price as soon as you receive it and before you make any sales, using the "net cost" of that first delivery. On each Thursday after that, you must treat the item as you would any other item of fresh fish and seafood covered under this regulation.

Stores under one ownership pricing from a central point may refigure ceiling prices for items so priced, based on the "net cost" of deliveries received during the seven days preceding Tuesday of each week. These prices must not be put into effect until the following Thursday

SEC. 4. Directions for figuring ceiling prices for fresh fish and seafood-(a) "Net cost"-(1) Provisions applicable to all stores: (i) Your "net cost" will be the amount you paid your supplier, less all discounts except the discount for prompt payment, plus all transportation charges you paid to transport the item to your

usual receiving point, which may include costs for icing and refrigeration in transit, but which may not include costs. for local trucking and local unloading.

(ii) Your "net cost" must be based on purchases delivered to your usual receiving point.

(iii) Your "net cost" must be figured on the basis of a per pound selling unit. Always figure "net cost" to three decimal places. Do not round out any fractions until you have added your mark-up.

(iv) You may never use as "net cost" the cost of a purchase from another retailer, and you must never figure your "net cost" on a purchase made at a cost higher than your supplier's ceiling price.

(2) Provisions applicable to Groups 1 and 2 stores-(i) "Net cost" of largest delivery. If you are a Group 1 or 2 store, to figure your ceiling price, you must first find the "net cost" of the largest delivery received by you of the item during the seven-day period before the Thursday for which you are figuring your price. If there are two or more of such largest deliveries of the same quantity, use the most recent of these deliveries.

(ii) Use of weighted average "net cost" instead of "net cost" of largest delivery. If you are a Group 1 or 2 store, you may use the weighted average "net cost" of all deliveries during the seven-day period, instead of using the "net cost" of the largest delivery during that period. If you figure "net cost" in this manner, however, you may not use the "net cost" of the largest delivery during the preceding seven-day period for any of the items listed in Table A.

(3) Provisions applicable to Group 3 and 4 stores. If you are a Group 3 or 4 store, your "net cost" will be the weighted average "net cost" of all deliveries of the item to you during the seven-day period before the Thursday for which you are figuring your price, except that stores under one ownership who price from a central point may use the weighted average "net cost" of deliveries received during the seven days preceding Tuesday of each week.

(b) Mark-up. Turn to Table A to find the mark-up for the item given your group of store.

(c) Ceiling prices. Your ceiling price will be the total of your dollars-andcents mark-up added to your "net cost". Where this calculation results in a fraction of a cent, the figure must be reduced to the next lower cent if the fraction is less than 1⁄2 cent, and may be increased to the next higher cent, if the fraction is 2 cent or more.

If you sell an item in a quantity other than the selling unit given in Table A,

you must reduce or increase your price proportionately. If figuring a price for a quantity different from the "selling unit" results in a fraction of a cent, you may charge the next higher cent.

SEC. 5. Prices which you must post. At all times, you must have your current selling price for each item covered by this regulation clearly shown at the place where you offer the item for sale. Of course, this posted price must never exceed your ceiling price. (Amdt. 4)

SEC. 6. Indirect price increases prohibited. You must not evade any of the provisions of this regulation or any order issued pursuant to it by any scheme or device. You must not, as a condition of selling any particular item, require a customer to buy anything else. Any such evasion is punishable as a violation of this regulation.

SEC. 7. Prohibitions. On and after January 27, 1944, if you sell or deliver, r offer to sell or deliver at a price higher than your ceiling price fixed by this regulation or any order issued pursuant to it, or if you otherwise violate any provisions of this regulation or any order issued pursuant to it, you are subject to the criminal penalties, civil enforcement actions, license suspension proceedings, and suits for treble damages provided for by the Emergency Price Control Act of 1942, as amended, Also, any person who, in the course of trade or business, buys from you at a price higher than your ceiling price, is subject to the criminal penalties and civil enforcement actions provided for by that act.

SEC. 8. Sales slips and receipts. If you have customarily given a purchaser a sales slip, receipt or similar evidence of purchase, you must continue to do so. Furthermore, regardless of your custom, you must give any customer who asks for it a receipt showing the date, your name and address, and each item sold and the price you charged for it.

SEC. 9. Records. After January 26, 1944, you must keep for one year after you receive them all your invoices, freight bills, and other records showing the price you paid and the date you received delivery of each item covered by this regulation.

You are required to show all your invoices on request of any OPA representative, and to furnish on request of any OPA representative a written record of your ceiling price in. effect at any particular time or times for any or all of the items covered by this regulation. must also keep available for inspection by any OPA representative the records you used in deciding what group your store is in.

You

Stores under one ownership pricing from a central point must also keep available at all times in each store a list showing the current selling price, as set at the central point, of each item so priced. These price lists must be kept in each store for one year, or, in the alternative, must be kept in each store for thirty days, and thereafter for a period of eleven months in the warehouse from which the items are delivered to the store, and must be shown, on request, to any OPA representative.

SEC. 10. Licensing. The provisions of Licensing Order No. 1, licensing all per

sons who make sales under price control, are applicable to all sellers subject to this regulation. A seller's license may be suspended for violations of the license or of one or more applicable price schedules or regulations. A person whose license is suspended may not, during the period of suspension, make any sale for which his license has been suspended.

SEC. 11. Notice of dollars-and-cents ceiling prices. From time to time the OPA may, by order issued pursuant to Revised General Order No. 51, fix in your region or community, dollars-and-cents ceiling prices for some or all of the items under this regulation. When these dollars-and-cents prices are fixed, you may not thereafter sell at higher prices, and those orders may provide that such prices replace the ceiling prices which you have under this regulation. If such orders do not provide that they replace your prices under this regulation, you must continue to figure your prices under this regulation.

SEC. 12. Further provisions supplementing or explaining this regulation. From time to time, the Price Administrator may, by amendment, issue further provisions which will supplement the provisions of this regulation or explain the rights and duties of buyers and sellers under it. These further provisions will become part of this regulation and may be added as paragraphs to this section.

(a) Effective May 25, 1944, this regulation requires that the year 1943 be used as the basis for figuring your annual gross sales instead of the year 1942. If you find that as a result of that change, your store is in a different group from the one it was in before, you must, by the opening of business on Thursday, June 15, 1944, refigure all of your ceiling prices. You must use as your "net cost" the same "net cost" you would have used in refiguring your ceiling price on that Thursday under section 3 of this regulation. (Amdt. 4)

SEC. 12a. Delegation to Regional Administrator for Region VIII. The Regional Aministrator for Region VIII may, by order, fix cents-per-pound mark-ups over "net cost" for sales by retail stores, retail route sellers and wagon retailers of those species of fresh fish and seafood for which no mark-ups have been established in Maximum Price Regulation No. 507 and for which the Regional Administrator, under the authority of section 20 (a) of Maximum Price Regulation No. 418, has by order fixed maximum prices for sales at other levels of distribution: Provided, however, That the mark-ups so established shall not exceed those generally prevailing during 1942.

The Regional Administrator for Region VIII shall issue with each order an opinion setting out that the above conditions have been satisfied. Each order shall include all of the provisions of general applicability in Maximum Price Regulation No. 507. Any order issued pursuant to this section shall apply to the area designated by the Regional Administrator, but in no event shall the order extend bevond the limits of Region VIII. (Amat, 4)

AKTICLE II-SPECIAL PRICING PROVISIONS

SEC. 13. Additions for Groups 3 and 4 stores for delivery from warehouse to

store. If you are a Group 3 or 4 store, and your store is located at a distance of 125 miles or more from your warehouse, which is your usual receiving point, you may, in figuring your ceiling price for an item delivered from the warehouse to your store, add to your "net cost" for the item whichever of the following amounts applies:

(a) If the store is located at a distance of from 125 through 199 miles from such warehouse, you may add 1% of your "net cost".

(b) If the store is located at a distance of from 200 through 299 miles from such warehouse, you may add 2% of your "net cost"

(c) If the store is located at a distance of from 300 through 399 miles from such warehouse, you may add 3% of your "net cost".

(d) If the store is located at a distance of 400 miles or more from such warehouse, you may add 4% of your "net cost".

SEC. 14. Additions allowed for deliveries made by "fish stores". (a) If you are a "fish store" and you deliver to your customer's home or place of business any of the items covered by this regulation, you may add to the total value of the delivery, as a separate charge, whichever of the following amounts applies: Value of delivery: Additions allowed

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(b) If you make such deliveries and add such charges, you are required to keep for one month a copy of each sales slip or invoice, itemizing clearly your prices for the items delivered and the amount of the delivery charges permitted under the provisions of this section.

SEC. 15. How you figure your ceiling price for items which you “process”—(a) Fresh fish-(1) "Net cost". If, prior to offering any item of fresh fish for sale, you "process" it by changing its form to either drawn, dressed, dressed and skinned, fillets, cuts or steaks (sliced), you will figure your "net cost" as though you had purchased the item already processed. Your "net cost" for any style of dressing is the price, fixed at the time you process it, for that style of dressing in Maximum Price Regulation No. 418, as listed in the table of prices covering your supplier's sales to you. (Add the transportation and container allowances permitted in Maximum Price Regulation No. 418.) If the item which you "process" is one which you purchased from a producer under Table A in Maximum Price Regulation No. 418, your "net cost" is the price, fixed at the time you process it, for that style of dressing in Table B of MaxiMice Regulation No. 418.

If, prior to offering any item of fresh fish for sale, you "process" it by changing its form to cuts or steaks (sliced), and if Maximum Price Regulation No. 418 does not fix a price for that style of dressing, you will figure your "net cost" as follows:

(i) For salt-water fish, find the price per pound fixed at the time you process it in Maximum Price Regulation No. 418 in the table of prices covering your supplier's sales to you of that kind of fish bought dressed. (If the item which you

process is one which you purchased from a producer under Table A of Maximum Price Regulation No. 418, use the dressed price, fixed at the time you process it, in Table B of Maximum Price Regulation No. 418.) Multiply that price by 1.40. (Add the transportation and container allowances permitted in Maximum Price Regulation No. 418.) The resulting figure will be your "net cost" per pound for the item.

(ii) For fresh-water fish, find the price per pound fixed at the time you process it in Maximum Price Regulation No. 418 in the table of prices covering your supplier's sales to you of that kind of fish bought round. Multiply that price by 1.45. (Add the transportation and container allowances permitted in Maximum Price Regulation No. 418.) The resulting figure will be your "net cost" per pound for the item.

If you received deliveries from more than one type of supplier, use the table price in Maximum Price Regulation No. 418 applicable to the type of supplier from whom you received the largest single delivery.

NOTE: This paragraph (a) applies only to processing which changes the item to one of the following major styles of dressing: drawn, dressed, dressed and skinned, fillets, cuts or steaks. (Amdt. 1)

(2) Mark-up. (i) Your mark-up for any item which you process prior to offering for sale by changing the form to drawn, dressed, or dressed and skinned, shall be the mark-up given your group of store for the item in the table covering whole fish sold on gross weight basis and prepared to the customer's order.

(ii) Your mark-up for any item which you process prior to offering for sale by changing the form to fillets, cuts or steaks shall be the mark-up given your group of store for the item in the table covering fillets, cuts and steaks sold as purchased.

For example, if in the month of January you purchase haddock drawn from a cash and carry wholesaler (Table D) under Maximum Price Regulation No. 418, and if, prior to offering the haddock for sale, you change its form from drawn to dressed your "net cost" under this regulation is the Table D price listed in Maximum Price Regulation No. 418 for dressed haddock (plus transportation and container allowances permitted in Maximum Price Regulation No. 418). To figure your ceiling price, add to your "net cost" the per pound mark-up given your group of store for haddock in the table covering whole fish sold on gross weight basis and prepared to the customer's order.

If instead of dressing the haddock, your fillet it, your "net cost" is the Table D price listed in Maximum Price Regulation No. 418 for haddock fillets, (plus transportation and container allowances permitted in Maximum Price Regulation No. 418). To figure your ceiling price, add to your "net cost" the per pound mark-up given your group of store for haddock in the table covering fillets, cuts and steaks sold as purchased.

Or, for example, if in the month of March you purchase haddock (a saltwater fish) round, drawn, or dressed, from a cash-and-carry wholesaler (Table D) under Maximum Price Regulation No. 418, and if, prior to offering the haddock for sale, you change its form to steaks (sliced) your "net cost" under this regu

lation is the Table D price listed in Maximum Price Regulation No. 418 for dressed haddock multiplied by 1.40 (plus transportation and container allowances permitted in Maximum Price Regulation No. 418). To figure your ceiling price, add to your "net cost" the per pound mark-up given your group of store for haddock in the table covering fillets, cuts and steaks sold as purchased.

However, if in the month of March you purchase Canadian pickerel (a freshwater fish) round, gutted, or headed and gutted, from a cash-and-carry wholesaler (Table D) under Maximum Price Regulation No. 418, and if, prior to offering the pickerel for sale you change its form to steaks (sliced) your "net cost" under this regulation is the Table D price listed in Maximum Price Regulation No. 418 for round Canadian pickerel multiplied by 1.45 (plus transportation and container allowances permitted in Maximum Price Regulation No. 418). To figure your ceiling price, add to your "net cost" the per pound mark-up given your group of store for Canadian pickerel in the table covering fillets, cuts, and steaks sold as purchased. (Amdt, 1)

(3) If, prior to offering any item of fresh fish for sale, you scale and clean it in such a manner that the form of the fish is not changed from one major style of dressing to another, and such scaling and cleaning is the only processing you perform, you may add 1⁄2 cent per pound to your "net cost" of the item figured under section 4.

(b) Fresh seafood-(1) "Net cost". If, prior to offering any item of fresh seafood for sale, you "process" it by changing its form to either headless, headless and veined, peeled, or peeled and veined, you will figure your "net cost" as though you had purchased the item already processed. Your "net cost" for any style of dressing is the price, fixed at the time you process it, for that style of dressing in Maximum Price Regulation No. 418, as listed in the table of prices covering your supplier's sale to you. If the item which you "process" is one which you purchased from a producer under Table A in Maximum Price Regulation No. 418, your "net cost" is the price, fixed at the time you process it, for that style of dressing in Table B of Maximum Price Regulation No. 418. If you received deliveries from more than one type of supplier, use the table price in Maximum Price Regulation No. 418 applicable to the type of supplier from whom you received the largest single

delivery..

(2) Mark-up. Your mark-up for any item of fresh seafood which you "process" prior to offering for sale shall be the mark-up given your group of store for the item in the table covering fresh seafood sold as purchased.

SEC. 16. How you figure your "ret cost" for items which you import. If you import any item covered by this regulation, your "net cost" may not exceed the Table B price (plus transportation and container allowances) fixed in Maximum Price Regulation No. 418 for the item.

ARTICLE III-ADJUSTMENT PROVISIONS

SEC. 17. How Groups 3 and 4 stores may, under certain conditions, us the Group 1 and 2 mark-ups. (a) If you are a Group 3 or 4 store, and you have re

ceived permission to use the Group 1 mark-ups under Maximum Price Regulation No. 422, or the Group 1 and 2 mark-ups under Maximum Price Regulation No. 336 or Maximum Price Regulation No. 355, you must figure your ceiling prices in accordance with the provisions of this regulation applicable to Groups 3 and 4 stores, except that you may use the Group 1 and 2 mark-ups under this regulation. You must then post the Group 1 sign.

(b) If you are a Group 3 or 4 "fish store" which meets the gross margin requirements specified in this section, and you do business in the manner outlined below, you may apply under paragraph (c) of this section to use the mark-ups provided for Group 1 and 2 stores:

(1) Your store generally offers to all its customers the services of taking orders by telephone, carrying monthly charge accounts, and providing delivery service;

(2) The general level of your prices for fish and seafood was, during September 1942, at least as high as the level maintained by Groups 1 and 2 stores, and was generally higher than that maintained by Groups 3 and 4 stores for such items in your community; and

(3) The total gross margin in your fiscal year 1941 was more than 25% on all sales and also, if you are not an "independent" store, more than 25% on the combined sales of the items in all the stores in your organization. If you were not in business in 1941, use your most recent fiscal year (or fiscal period, if not in business a full fiscal year).

(c) Your application must be filed in duplicate on or before June 24, 1944, with your nearest district OPA office on a form which you may obtain from that office. You may combine on one form the applications of more than one of your stores. If your application is finally approved, OPA will tell you when to begin using the Group 1 and 2 markups, and from such time on you shall post a sign in your store designating it as a "Group 1" store and it shall be considered a Group 1 store for all orders issued under Revised General Order No. 51. (Amdt, 4)

SEC. 18. Applications for adjustment. Any Regional Office of the OPA, or such offices as may be authorized by order issued by the appropriate Regional Office, may act on all applications for adjustment under the provisions of this regula

tion, and may deny any application filed under section 17 or revoke any order granting adjustment under that section if denial of such application would not cause the applicant a substantial financial hardship. Applications for adjustment are governed by Revised Procedural Regulation No. 1. (Amdt. 4).

ARTICLE IV-MISCELLANEOUS PROVISIONS

SEC. 19. How you find the "annual gross sales" of your store. (a) To find your "annual gross sales", take your total sales for the calendar year 1943. Include all sales as shown on your books, except sales by a restaurant in conjunction with your store. You can use your Federal Income Tax Return to get your gross sales for all or part of the calendar year 1943 which is covered by such return. If you own more than one store, figure the sales for each store separately, treating each as a separate retailer. (Andt. 4)

(b) If you were not in business during the entire year 1943, you must divide your total sales from the time you began operation up to January 26, 1944, by the number of weeks you were in business. This will get you your weekly average sales. Multiply the figure by 52, and the result is your “annual gross sales". (Andt. 4)

SEC. 20. How you determine your group in certain special cases-(a) Stores in which more than one retailer operates. If you sell fresh fish and seafood in a retail store in which there are other food retailers, none of whom sells fish and seafood, you must find your group by taking the combined "annual gross sales" of all the food retailers in that store.

(b) New stores. If you open a retail store after January 26, 1944, you may consider yourself a Group 1 store if you are an “independent" store, or a Group 3 store if you are not an "independent" store. However, after you have been in business for three months, you must determine again what group your store is in. To do this, take your total sales for the three-month period and multiply by four. Use the result as your "annual

gross sales" in determining the group in

which your store belongs.

If you find that your store should now be in another group, you may continue to use the Group 1 or Group 3 mark-ups until the second Thursday following the end of the three-month period, by which time you must have refigured all your ceiling prices using the mark-ups for your new group.

If, by reason of the new store, you now are one of four or more stores under one ownership, you must, at the end of the three-month period, refigure the combined "annual gross sales" for all of your stores. If the combined "annual gross sales" are $500,000 or more, all of your stores must then be considered as Group 3 or 4 stores. You may continue to use the existing ceiling prices in each store until the second Thursday following the end of the three-month period, by which time you must have refigured all of your ceiling prices in each store, using the mark-ups for its proper group.

(c) Discontinuance of stores. (1) If you are not an "independent" store and you close one or more of your stores, so that you now have less than four stores under one ownership, you may find your group for each of the remaining stores by determining the "annual gross sales" under section 19, treating each store as an "independent" store.

(2) If you are not an "independent" store, and you close one or more of your. stores, but four or more stores continue under one ownership, you may figure the combined "annual gross sales" under section 19 for those remaining in operation. If the combined "annual gross sales" are not $500,000 or more, you may then determine your group for each store, treating each store as an "independent" store.

(3) If you find that any store is now in another group, you may refigure all of your ceiling prices for that store before the opening of business on any Thursday.

SEC. 21. Taxes. You may collect, in addition to your ceiling price, any tax upon or incident to a sale at retail of items covered by this regulation, if you state the tax separately, and if the statute or ordinance does not prohibit sellers from stating and collecting the tax separately from the price.

SEC. 22. Transfer of business and stock in trade. If, after January 26, 1944, you acquire in any way the business, assets, and stock in trade of any seller at retail subject to this regulation, and you carry on the business or continue to deal in the same type of food products in that same store, your ceiling prices shall be the same as those of the former owner, as if no transfer had taken place. You must keep all the records needed to verify your ceiling prices. The former owner must either preserve and make available to you, or give you, all the records of his transactions before you acquired the store, which you need to comply with the record provisions of this regulation.

If the transfer changes the business from one group of retail stores to another, your ceiling prices shall be those for the group of retailer to which you

belong under this regulation..

SEC. 23. Relation to other regulations. The provisions of this Maximum Price Regulation No. 507, except as otherwise provided in this regulation, shall, on and after January 27, 1944, supersede the provisions of Maximum Price Regulation No. 439, and any other applicable price regulation or order issued by the OPA, except any order issued pursuant to Revised General Order No. 51, with respect to sales by retail stores, retail route sellers and wagon retailers of any kind of fish or seafood for which ceiling prices are established by this regulation.

SEC. 24. Geographical applicability. The provisions of this regulation shall

apply to the 48 states of the United States and to the District of Columbia.

SEC. 25. Definitions. (a) (1) "Sale at retail" shall mean a sale to an ultimate consumer other than a commercial, industrial or institutional user.

(2) "Fish store" is a store at least 90% of whose sales are sales of fish or seafood to ultimate consumers other than commercial, industrial or institutional users.

(3) "Delivery" of an item covered by this regulation shall be considered tr have occurred when the item has been received by you at your usual receiving point.

(4) "Usual receiving point" will be either your retail store or your warehouse from which you supply your retail stores, depending upon where you normally receive the particular item you are pricing under this regulation.

(5) "Item" is each kind, size, and style of dressing or preparation of fresh fish and seafood listed in Table A, both domestic and imported, but shall not include any frozen fish or frozen seafood. You must figure a separate ceiling price for each item you sell.

(6) "Process" shall mean any operation by a retailer prior to offering the item for sale, whereby the form of the fish is changed to either drawn, dressed, dressed and skinned, fillets, cuts or steaks, or the form of seafood is changed to headless, headless and veined, peeled, or peeled and veined.

(7) "Prepared to the customer's order" shall mean any customary operation by a retailer, within the limitations of his mechanical facilities, such as cleaning, running the fins, trimming, scaling, gutting, heading, slicing, or filleting, after offering the item for sale. where the customer requests whole fish in the form in which it is offered, the sale shall likewise be regarded as "prepared to the customer's order."

(8) "Whole fish" shall mean any fish item round, drawn, dressed, and dressed and skinned, but shall not include fillets, cuts and steaks.

(9) "Major styles of dressing" shall mean round, drawn, dressed, dressed and skinned, fillets, cuts and steaks.

(b) Unless the context otherwise requires, the definitions in Maximum Price Regulation No. 418, as amended, and in section 302 of the Emergency Price Control Act of 1942, as amended, shall apply to the terms used herein.

ARTICLE V-TABLES

SEC. 26. Table of mark-ups for fresh fish and seafood (Table A).

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