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LEGISLATIVE COUNCIL.
Draft Bill.
No. S. 468.-The following bill is published for general information:-
C.S.O. 3209/30
[No. 25-4.11.30.—3.]
A BILL
INTITULED
(6 Geo. 5, ch. 11.)
Short title.
Interpreta- tion.
6 Geo. 5,
ch. 11,
8. 1 (6).
12 & 13
Geo. 5,
ch. 17, s. 11.
13 & 14
Geo. 5,
ch. 14, s. 11.
Duty on payments for admission to
-entertain-
ments.
6 Geo. 5, ch, 11, s. 1.
12 & 13
·Geo. 5, ch. 17, s. 11.
14 & 15 -Geo. 5, -ch. 21, s. 6.
First *Schedule.
An Ordinance to impose Duties in respect of
admission to Entertainments.
Be it enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof, as follows:-
1. This Ordinance may be cited as the Entertainments Tax Ordinance, 1930.
2. In this Ordinance,
(u) "Admission
means admission as a spectator
or one of an audience.
(b) “Admission to the entertainment " includes admission to any place in which the entertain- ment is held;
(r)
"Entertainment" includes any exhibition, per- formance, amusement, game or sport to which persons are admitted for payment;
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(d) "Industry includes agriculture, horticulture and the breeding of animals of any descrip- tion;
(e) "Payment on admission" includes any pay- ment made by a person who, having been admitted to one part of a place of entertain- ment, is subsequently admitted to another part thereof for admission to which a payment involving duty or more duty is required;
(ƒ) “Proprietor" in relation to an entertainment includes any person responsible for the man- agement thereof and any person on whose behalf payments for admission to an entertain- ment are received;
*
(g) "Society includes a club, company, school, institution or other association of persons by whatever name called.
3.-(1) There shall as from the first day of January, 1931, be charged, levied and paid on all payments for admission to any entertainment, including payments for admission to an entertainment made to a person other than the proprietor of the entertainment, and including pay- ments of rent made in respect of an interest in any pre- mises which is primarily acquired for the purposes of securing admission to an entertainment, a duty at the rates set forth in the First Schedule.
Alteration of Duty by Legislative Council.
(2) It shall be lawful for the Legislative Council by resolution to increase, decrease recast, abolish or vary to any extent and in any manner whatsoever, any of the duties imposed at any time, by or under this Ordinance.
(3) Every such resolution shall come into operation at the time of the passing thereof unless some other time is specified in such resolution.