ENTERTAINMENTS TAX.
No. 28 of 1930.
1819
(6
(g) Society" includes a club, company, school, institution or other association of persons by whatever name called.
ments.
6
3.(1) There shall be charged, levied and paid on all payments for admission to any entertainment, including payments for admission to an entertainment made to a person other than the proprietor of the entertainment, and including payments of rent made in respect of an interest in any premises which is primarily acquired for the purposes of securing admission to an entertainment, a duty at such rates as the Legislative Council may by resolution prescribe.
(2) It shall be lawful for the Legislative Council by resolution to increase, decrease, recast, abolish or vary to any extent and in any manner whatsoever any of the 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.
& 7 Geo. 5, c. 11, s. 1.
12 & 13 Geo. 5, c. 17, s. 11.
M
6 & 7 Geo. 5,
4.-(1) The duty shall be charged in respect of each person admitted for payment, and in the case of admission by stamped ticket shall be paid by means of the stamp on the ticket, and in the case of admission otherwise than by stamped ticket shall be calculated and paid on the number of admissions.
(2) The duty in the case of admission otherwise than by stamped ticket shall be recoverable from the proprietor by the Treasurer as a debt to the Crown in the same manner as is provided for by the Crown Remedies Ordinance, 1875.
c. 11,
s. 1 (3), (4).
*
Ordinance No. 6 of
(3) Where the payment for admission to an entertainment is made by means of a lump sum paid as a subscription or contribution to any society, or for a season ticket or for the right of admission to a series of entertainments or to any entertainment during a certain period of time, the duty shall be paid on the amount of the lump sum, but where the Financial Secretary is of opinion that the payment of a lump sum or any payment for a ticket represents payment for other privileges, rights or purposes besides the admission to an entertainment, or covers admission to an entertainment during any period for which the duty has not been in operation, the duty shall be charged on such amount as appears to the Financial Secretary to represent the
* As amended by Law Rev. Ord., 1939, Supp. Sched.
ENTERTAINMENTS TAX.
No. 28 of 1930.
1819
(6
(g) Society" includes a club, company, school, institution or other association of persons by whatever name called.
ments.
6
3.(1) There shall be charged, levied and paid on all Duty on
payments for payments for admission to any entertainment, including pay- admssion to ments for admission to an entertainment made to a person other entertain- than the proprietor of the entertainment, and including payments of rent made in respect of an interest in any premises which is primarily acquired for the purposes of securing admission to an entertainment, a duty at such rates as the Legislative Council may by resolution prescribe.
(2) It shall be lawful for the Legislative Council by resolution to increase, decrease, recast, abolish or vary to any extent and in any manner whatsoever any of the 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.
& 7 Geo. 5, c. 11, s. 1.
12 & 13 Geo. 5, c. 17, s. 11.
M
6 & 7 Geo. 5,
4.-(1) The duty shall be charged in respect of each person Method of admitted for payment, and in the case of admission by stamped payment ticket shall be paid by means of the stamp on the ticket, and in the case of admission otherwise than by stamped ticket shall be calculated and paid on the number of admissions.
(2) The duty in the case of admission otherwise than by stamped ticket shall be recoverable from the proprietor by the Treasurer as a debt to the Crown in the same manner as is provided for by the Crown Remedies Ordinance, 1875.
c. 11,
s. 1 (3), (4).
*
Ordinance No. 6 of
(3) Where the payment for admission to an entertainment 1875. is made by means of a lump sum paid as a subscription or contribution to any society, or for a season ticket or for the right of admission to a series of entertainments or to any entertain- ment during a certain period of time, the duty shall be paid on the amount of the lump sum, but where the Financial Secretary is of opinion that the payment of a lump sum or any payment for a ticket represents payment for other privileges, rights or purposes besides the admission to an entertainment, or covers admission to an entertainment during any period for which the duty has not been in operation, the duty shall be charged on such amount as appears to the. Financial Secretary to represent the
* As amended by Law Rev. Ord., 1939, Supp. Sched.
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