No. 579.
53858
IM
Sir,
GOVERNMENT HOUSE,
HONG KONG,
14th September, 1937.
6
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I have the honour to inform you that the
question of the payment of Entertainments Tax on tickets
for entertainments which are the subject of resale has
been under consideration for some time It is the
practice of enterprising men and youths to purchase
blocks of tickets from certain cinemas, theatres and
football grounds and to peddle these tickets outside
the place of entertainment at prices exceeding the official prices. The price actually paid by the members
of the public who purchase tickets in this way is
frequently such as to bring it within a different scale
of duty or to render liable to duty a ticket which at its
normal price would be exempt; but naturally no additional
entertainment tax is collected.
2.
The existing law, contained in the
7244633 Entertainments Tax Ordinance. No. 28 of 1930, and
Regulations made thereunder, does not appear to provide
adequately for this practice. A person who purchases a ticket from any person other than the proprietor of the cinema or other place of entertainment, or his authorised servants or other authorised person, apparently commits an offence under Regulation 3 but the person who
THE RIGHT HONOURABLE
W.G.A. ORMSBY-GORE P.C., M.P..
&c. &c.. &c.