1818
No. 28 of 1930.
ENTERTAINMENTS TAX.
[1.7.33.]
[Originally No. 28 of 1930.
Law Rev.
Ord., 1939.]
*
Short title.
Interpreta-
tion.
6 & 7 Geo. 5,
c. 11,
s. 1 (6).
12 & 13 Geo. 5,
c. 17, s. 11.
13 & 14
Geo. 5,
c. 14, s. 11.
No. 24 of 1930, incorporated in No. 22 of 1919.
No. 25 of 1930, repealed by Law Revision Ordinance, 1937.
No. 26 of 1930, repealed by No. 39 of 1932.
No. 27 of 1930, incorporated in No. 10 of 1900.
No. 28 of 1930.
An Ordinance to impose duties in respect of admission to entertainments.
[12th December, 1930.]
1. This Ordinance may be cited as the Entertainments Tax Ordinance, 1930.
2. In this Ordinance,
(a) "Admission" means admission as a spectator or one of an audience;
(b) "Admission to the entertainment" includes admission to any place in which the entertainment is held;
(c) "Entertainment" includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment;
(d) "Industry" includes agriculture, horticulture and the breeding of animals of any description;
(e) "Payment on admission" includes any payment made by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a payment involving duty or more duty is required;
(f) "Proprietor" in relation to an entertainment includes any person responsible for the management thereof and any person on whose behalf payments for admission to an entertainment are received;
* The regulations and rates of duty formerly contained in the Schedules to this Ordinance have been transferred to the corresponding volume of the Regulations of Hong Kong.