Thus , a two percent tax was placed on the estimated income of Levine and Janis .
The section indicates that any unauthorized wager ( i.e. those accepted in illegal bookmaking ) shall have a 2 % excise tax placed on them .
A two percent tax was placed on the estimated income of Levine and Janis .
The section indicates that any unauthorized wager ( i.e. those accepted in illegal bookmaking ) shall have a 2 % excise tax placed on them .