CO129-565-4 Possible levy of entertainments tax on resale of admission tickets 14-9-1937 - 10-11-1937 — Page 6

No. 579.

53858

IM

Sir,

GOVERNMENT HOUSE,

HONG KONG,

14th September, 1937.

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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.