615475-1930-Supplementary-Bills-read-a-first-time--Crown-Lands-Resumption-Amendment-Entertainments-Tax-Piers-Amendment-Stamp-Amendment-The-Tung-Wah-Hospital-Revenue-Officers-Power-of-Arrest-Amendment — Page 4

957

C.S.O. 3209/30.

A BILL

[No. 25:--4.11.30.—3. j

INTITULED

An Ordinance to impose Duties in respect of (6 Geo. 5,

admission to Entertainments.

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

ch. 11.)

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

2. In this Ordinance,

Interpreta- tion.

(4) Admission means admission as a spectator 6 Geo. 5,

""

or one of an undience.

ch. 11,

includes

8.1 (6). 12 & 13 Geo. 5,

ch. 17, s. 11.

(b) “Admission to the entertainment "

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

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

(6)

(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 entertaiu- ment, is subsequently admitted to another part thereof for admission to which a payment involving duty or more duty is required;

(ƒ) “Proprietor in relation to an entertainment includes any person responsible for the man- agement thereof and any person on whose behalf 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.

13 & 14 Geo, 5,

ch. 14, s. II.

entertain-

3.-(1) There shall as from the first day of January, Duty on 1931, be charged, levied and paid on all payments for payments for admission to any entertainment, including payments for admission to admission to an entertainment made to 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 acquired for the purposes of securing admission to an entertainment, a duty at the rates set forth in the First Schedule.

ments.

6 Geo. 5, ch. 11, 8. 1.

12 & 13 Geo. 5, ch. 17, s. 11.

11 & 15

Geo. 5, ch, 21, s. 6.

First Schedule.

(2) It shall be lawful for the Legislative Council by Alteration resolution to increase, decrease recast, abolish or vary to of Duty by any extent and in any manner whatsoever, any of the Legislative

Council. duties imposed at any time, by or under this Ordinance.

(3) Every such resolution shall come into operation at the time of the passing thereof unless some other time is specified in such resolution.