1988 Ed.]
Entertainments Tax
[CAP. 110
3
of the net proceeds of the entertainment are applied for charitable purposes and are not expended substantially outside Hong Kong;
(c) the entertainment is of a wholly educational character; or
(d) the entertainment is provided partly for educational or scientific purposes by a society not conducted or established for profit. (Replaced 33 of 1975 s. 3)
(2) The duty shall not be charged on payments made by members of Her Majesty's Forces for admission to an entertainment provided by an organization which satisfies the Collector that it is a non-commercial organization sponsored by the Navy, Army or Air Force authorities. (Replaced 33 of 1975 s. 3)
(3) If any person against whom any decision of the Collector has been made under this section is dissatisfied with such decision, he may appeal to the Governor in Council whose decision shall be final:
Provided that any such appeal shall be notified in writing to the Clerk of Councils within 1 month from the date of the communication of the decision of the Collector. (Amended 14 of 1956 s. 3)
Control of admission
6. No person shall be admitted for payment to any entertainment where the payment is subject to entertainments duty except----
(a) with a ticket stamped with a stamp (not before used) denoting that the proper entertainments duty has been paid; or
(b) in special cases with the approval of the Collector through a barrier which, or by means of a mechanical contrivance which, automatically registers the number of persons admitted,
unless the proprietor of the entertainment has made arrangements approved by the Collector for furnishing returns of the payments for admission to the entertainment and has given security up to an amount and in a manner approved by the Collector for the payment of duty.
(Amended 33 of 1939 Supp. Schedule; G.N. 840/40; 14 of 1956 s. 3) [cf. U.K. 1916 c. 11 s. 1(2)]
Regulations
7. The Governor in Council may by regulation provide for securing the payment of entertainments duty and generally for carrying the provisions of this Ordinance into effect and in particular for-
(a) the supply and use of stamps or stamped tickets, or for the stamping of tickets sent to be stamped; and for securing the defacement of stamps when used; and
(b) the use of tickets covering the admission of more than one person and the calculation of the duty thereon; and for the payment of duty on the transfer from one part of a place of entertainment to another; and