1988 Ed.]
Entertainments Tax
[CAP. 110
CHAPTER 110
ENTERTAINMENTS TAX
To impose duties in respect of admission to entertainments.
[12 December 1930]
Originally 28 of 1930 (Cap. 110, 1950) — 33 of 1939, 3 of 1941, 37 of 1950, 14 of 1956, 18 of 1957, 35 of 1970, 26 of 1973, L.N. 89/75, 33 of 1975, R. Ed. 1975, 31 of 1981, 68 of 1983
Short title
1. This Ordinance may be cited as the Entertainments Tax Ordinance.
Interpretation
2. In this Ordinance, unless the context otherwise requires- "admission" means admission as a spectator or one of an audience;
“admission to the entertainment" includes admission to any place in which the entertainment is held;
"Collector" means the Collector of Stamp Revenue; (Replaced 31 of 1981 s. 65) "cross-betting meeting" means a meeting of persons at which views of a race meeting taking place at the same time elsewhere are shown on a screen; (Added 68 of 1983 s. 2)
"entertainment" means---
(a) a cinematograph exhibition; or
(b) a race meeting, or a cross-betting meeting, at which totalizator or pari-mutuel betting is conducted on the premises of the meeting; (Replaced 35 of 1970 s. 2. Amended 26 of 1973 s. 2; L.N. 89/75; 33 of 1975 s. 2; 68 of 1983 s. 65)
"payment on admission" includes any payment made by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a payment involving duty or more duty is required;
"proprietor" in relation to an entertainment includes any person responsible for the management thereof and any person on whose behalf payments for admission to an entertainment are received;
"society" includes a club, company, school, institution or other association of persons by whatever name called.
[cf. U.K. 1916 c. 11 s. 1(6); 1922 c. 17 s. 11; 1923 c. 14 s. 11]
Duty on payments for admission to entertainments
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,
1988 Ed.]
Entertainments Tax
[CAP. 110
CHAPTER 110
ENTERTAINMENTS TAX
To impose duties in respect of admission to entertainments.
[12 December 1930]
Originally 28 of 1930 (Cap. 110, 1950) — 33 of 1939, 3 of 1941, 37 of 1950, 14 of 1956, 18 of 1957, 35
of 1970, 26 of 1973, L.N. 89/75, 33 of 1975, R. Ed. 1975, 31 of 1981, 68 of 1983
Short title
1. This Ordinance may be cited as the Entertainments Tax Ordinance.
Interpretation
2. In this Ordinance, unless the context otherwise requires- "admission" means admission as a spectator or one of an audience;
“admission to the entertainment" includes admission to any place in which the
entertainment is held;
"Collector" means the Collector of Stamp Revenue; (Replaced 31 of 1981 s. 65) "cross-betting meeting" means a meeting of persons at which views of a race meeting taking place at the same time elsewhere are shown on a screen; (Added 68 of 1983 s. 2)
"entertainment" means---
(a) a cinematograph exhibition; or
(b) a race meeting, or a cross-betting meeting, at which totalizator or pari-mutuel betting is conducted on the premises of the meeting; (Replaced 35 of 1970 s. 2. Amended 26 of 1973 s. 2; L.N. 89/75; 33 of 1975 s. 2; 68 of 1983 s. 65)
"payment on admission" includes any payment made by a person who, having been admitted to one part of a place of entertainment, is subsequently admitted to another part thereof for admission to which a payment involving duty or more duty is required;
"proprietor" in relation to an entertainment includes any person responsible for the management thereof and any person on whose behalf payments for admission to an entertainment are received;
"society" includes a club, company, school, institution or other association of
persons by whatever name called.
[cf. U.K. 1916 c. 11 s. 1(6); 1922 c. 17 s. 11; 1923 c. 14 s. 11]
Duty on payments for admission to entertainments
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,
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