605685-1940-Supplementary-Bills-read-a-first-time---Midwives-Amendment-Immigration-Control-Betting-Duty-Amendment-Entertainments-Tax-Amendment-Advertisements-Regulation-no-2-Amendment — Page 16

1135

A BILL

[No. 30:16.10.40.-1.]

INTITULED

An Ordinance to amend the Entertainments Tax Ordinance,

1930.

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 Entertainments Short title. Tax Amendment Ordinance, 1940.

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2. Section 5 (1) (a) of the Entertainments Tax Ordin- Amendment ance, 1930, is amended by the substitution of the words

'fourteen cents for the words

twenty cents".

of Ordin- ance No. 28 of 1930, s. 5 (1) (a).

Objects and Reasons.

1. It is provided by section 3 (1) of the Entertainments Tax Ordinance, 1930, (Vol. III of the Ordinances of Hong Kong, 1937 Edition) that there shall be charged, levied and paid on all payments for admission to any entertainment a duty at such rates as the Legislative Council may by resolution prescribe.

2. Section 5 (1) (a) however provides that the duty shall not be charged on payments for admission to any entertain- ment where the Financial Secretary is satisfied that the charge for admission is not more than twenty cents for each person.

3. The rates at present in force are as follows :- Where the amount of payment for admission, excluding

the amount of duty-

does not exceed 20 cents

exceeds 20 cents and does not exceed

Free

50 cents

5 cents

exceeds 50 cents and does not exceed

$1

10 cents

exceeds $1 and does not exceed $2... 20 cents

exceeds $2 and does not exceed $3... 30 cents

exceeds $3 and does not exceed $4... 40 cents.

exceeds $4 and does not exceed $5... 50 cents

exceeds $5

50 cents for the first

$5 and 20 cents for each addi- tional $5 or part thereof.