CAP. 115]
14 of 1947.
46
Short title.
Interpretation.
(Cap. 114.)
(Cap. 114.)
Tax on payment for services of dancing partners.
Tax on accounts for
Public Dance-Halls Tax.
CHAPTER 115.
PUBLIC DANCE-HALLS TAX.
To impose a tax in respect of payment for the services of dancing partners and a tax on food sold and consumed in public dance-halls.
[21st March, 1947.]
1. This Ordinance may be cited as the Public Dance-Halls Tax Ordinance.
2. In this Ordinance-
"dancing partner" means a dancing partner whose name, age, sex, nationality, birthplace and place of residence in the Colony are required to be entered in a register kept in accordance with regulations made under the Miscellaneous Licences Ordinance;
"food" includes every article or substance used for food or drink by man, other than drugs or water, and any article which ordinarily enters into or is used in the composition or preparation of human food, and also includes flavouring matters and condiments;
"proprietor" includes any person responsible for the management of a public dance-hall and any person on whose behalf payments for tickets in payment of the services of dancing partners or payment for food sold and consumed are received;
"public dance-hall" means any place opened, kept or used for the purpose of dancing to which the general public are admitted with or without payment for admission and which is required to be licensed under the Miscellaneous Licences Ordinance.
3. There shall be charged, levied and paid a tax of ten per cent on all payments for the services of a dancing partner in a public dance-hall.
There shall be charged, levied and paid a tax of ten per cent on all accounts rendered by a proprietor of a public dance-hall for food sold and consumed in a public dance-hall.
consumed.
Page 366
was rewritten to meet the exact requirement as follows:
CAP. 115]
14 of 1947.
46
Short title.
Interpretation.
(Cap. 114.)
(Cap. 114.)
Tax on payment for services of dancing partners.
Tax on accounts for
Public Dance-Halls Tax.
CHAPTER 115.
PUBLIC DANCE-HALLS TAX.
To impose a tax in respect of payment for the services of dancing partners and a tax on food sold and consumed in public dance-halls.
[21st March, 1947.]
1. This Ordinance may be cited as the Public Dance-Halls Tax Ordinance.
2. In this Ordinance-
"dancing partner" means a dancing partner whose name, age, sex, nationality, birthplace and place of residence in the Colony are required to be entered in a register kept in accordance with regulations made under the Miscellaneous Licences Ordinance;
"food" includes every article or substance used for food or drink by man, other than drugs or water, and any article which ordinarily enters into or is used in the composition or preparation of human food, and also includes flavouring matters and condiments;
"proprietor" includes any person responsible for the management of a public dance-hall and any person on whose behalf payments for tickets in payment of the services of dancing partners or payment for food sold and consumed are received;
"public dance-hall" means any place opened, kept or used for the purpose of dancing to which the general public are admitted with or without payment for admission and which is required to be licensed under the Miscellaneous Licences Ordinance.
3. There shall be charged, levied and paid a tax of ten per cent on all payments for the services of a dancing partner in a public dance-hall.
There shall be charged, levied and paid a tax of ten per cent on all accounts rendered by a proprietor of a public dance-hall for food sold and consumed in a public dance-hall.
consumed.
Page 366