573342-1930-Ordinances-passed-and-assented-to---Cr — Page 4

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THE HONG KONG GOVERNMENT GAZETTE, DECEMBER 12, 1930

HONG KONG.

No. 28 of 1930.

I assent.

W. PEEL,

L.S.

Governor.

(0 Geo. 5, ch. 11.)

Short title.

Interpreta- tion.

6 Geo. 5,

ch. 11,

8. 1 (6).

12 & 13

Geo. 5,

ch. 17, s. 11.

13 & 14

Geo. 5,

ch. 14, s. 11.

Duty on payments for admission to

entertain- ments.

6 Geo. 5, ch. 11, s. 1.

12 & 13

Geo. 5,

ch. 17, s. 11.

14 & 15

Goo. 5, ch. 21, 8. 6.

First Schedule.

12th December, 1930.

An Ordinance to impose Duties in respect of

admission to Entertainments.

[12th December, 1930.]

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

1. This Ordinauce may be cited as the Entertainments Tax Ordinance, 1930.

2. In this Ordinance,

(u) "Admission" means admission as a spectator

or one of an audience.

- (†) “ Admission to the entertainment

મા

includes

admission to any place in which the entertain- ment is held ;

(r) Entertainment" includes any exhibition, per- formance, amusement, game or sport to which persons are admitted for payment;

(d) “Industry "includes agriculture, horticulture and the breeding of animals of any descrip- tion;

(e) "Payment on admission" includes any pay- ment made by a person who, having been admitted to one part of a place of entertain- ment, is subsequently admitted to another part thereof for admission to which a payment involving duty or more duty is required;

(A) "Proprietor" in relation to au entertaiument includes any person responsible for the man- agement thereof and any person on whose beball payments for admission to an entertain- ment are received ;

(g) "Society "includes a club, company, school, institution or other association of persons by whatever name called.

3.-(1) There shall as from the first day of January, 1931, be charged, levied and paid on all payments for admission to any entertainment, including payments for admission to an entertainment made 10 a person other than the proprietor of the entertainment, and including pay- ments of rent made in respect of an interest in any pre- mises which is primarily acquire: for the purposes of securing admission to an entertainment, a duty at the rates set forth in the First Schedule.