1964_ENTERTAINMENTS_TAX_ORDINANCE — Page 3

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CAP. 110]

Entertainments Tax

[1988 Ed.

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 resolu- tion prescribe. (Amended 33 of 1939 Supp. Schedule; G.N. 840/40)

(2) The Legislative Council may by resolution 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.

[cf. U.K. 1916 c. 11 s. 1; 1922 c. 17 s. 11]

Method of payment of duty

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 as a debt due to the Crown. (Amended 18 of 1957 Third Schedule)

(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 Collector 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 Collector to represent the right of admission to entertainments in respect of which the duty is payable. (Amended 14 of 1956 s. 3)

(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. [ef. U.K. 1924 c. 21 s. 6(2)]

[cf. U.K. 1916 c. 11 s. 1(3), (4)]

Exemptions

5. (1) The duty shall not be charged on payments for admission to any entertainment where the Collector is satisfied that-

(a) the entertainment is provided by or on behalf of the Government or

the Urban Council;

(b) the entertainment is provided by or on behalf of a charitable institu- tion or trust of a public character which is exempt from tax under section 88 of the Inland Revenue Ordinance (Cap. 112) and the whole