Entertainments Tax.
(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.
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.
[CAP. 110
Method of duty. c. 11, s. 1
payment
6 & 7 Geo. 5,
(3), (4).
(2) The duty in the case of admission otherwise than by stamped ticket shall be recoverable from the proprietor by the Accountant General as a debt to the Crown in the same manner as is provided for by the Supreme Court (Summary Jurisdiction) Ordinance (Cap. 5).
(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 right of admission to entertainments in respect of which the duty is payable.
5, c. 21, s. (2).
(4) Where a person who has made a payment for admission to an entertainment subsequently on being admitted to another part of the place of entertainment makes a further payment for admission in respect of the same entertainment, there shall for the purposes of entertainments duty be deemed to have been one payment of an amount equal to the aggregate amount of the several payments.
14 & 15 Geo. 5, c. 21, s. (2).
257
Entertainments Tax.
(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.
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.
[CAP. 110
Method of of duty. c. 11, s. 1
payment
6 & 7 Geo. 5,
(3), (4).
(2) The duty in the case of admission otherwise than by stamped ticket shall be recoverable from the proprietor by the Accountant General as a debt to the Crown in the same manner as is provided for by the Supreme Court (Summary (Cap. 5.) Jurisdiction) Ordinance.
(3) Where the payment for admission to an entertain- ment 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 entertain- ment 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 right of admission to entertainments in respect of which the duty is payable.
5, c. 21, 8. (2).
(4) Where a person who has made a payment for 14 & 15 Geo. admission to an entertainment subsequently on being admitted to another part of the place of entertainment makes a further payment for admission in respect of the same enter- tainment, there shall for the purposes of entertainments duty be deemed to have been one payment of an amount equal to the aggregate amount of the several payments.
257
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