1947-HKRS29-8-14_Part01 — Page 27

ayo

HONG KONG.

No. 14 or 1947.

thank Tond

I assent,

Governor,

21st March, 1947.

An Ordinance 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.]

Be it enacted by the Governor of Hong Kong with the advice and consent of the Legislative Council thereof, as follows:--

1. This Ordinance may be cited as the Public Dance Short title, Halls Tax Ordinance, 1947.

2. In this Ordinance-

(a) "Dancing Fartner" 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 Regulation 5 (in part VII-Public Dance- Halls) of the Regulations contained in the Second Schedule to the Miscellaneous Licences Ordinance, 1933.

(b) "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 composi tion or preparation of human food, and also includes flavouring matters and condiments.

(c) "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.

(d) "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 Miscellaneons Licences Ordinance, 1933.

3. There shall be charged, levied and paid a tax of ten per cent, on all payments for the services of a dancing partuer in a public dance-bull,

Interpreta-

tian.

Ord. No. 25 of 103

Tax on pervices of

payment for

dancing partner.