CAP. 110]
Originally
28 of 1930. Fraser 28 of 1930.
3 of 1941.
37 of 1950,
Short title.
Interpretation.
6 & 7 Geo. 5,
c. 11, s. 1 (6).
Entertainments Tax.
CHAPTER 110.
ENTERTAINMENTS TAX.
To impose duties in respect of admission to entertainments.
[12th December, 1930.]
1. This Ordinance may be cited as the Entertainments Tax Ordinance.
2. In this Ordinance-
12 & 13 Geo. 5, "admission" means admission as a spectator or one of an
c. 17, s. 11.
13 & 14 Geo. 5, c. 14, s. 11.
Duty on payments for admission to entertainments.
6 & 7 Geo. 5, 12 & 17, G.
c. 11, s. 1.
13 Geo.
"audience;"
"admission to the entertainment" includes admission to any place in which the entertainment is held;
"entertainment" includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment;
"industry" includes agriculture, horticulture and the breeding of animals of any description;
"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;
"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;
"society" includes a club, company, school, institution or other association of persons by whatever name called.
3. (1) There shall 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 payments of rent made in respect of an interest in any premises which is primarily acquired for the purposes of securing admission to an entertainment, a duty at such rates as the Legislative Council may by resolution prescribe.
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