1964_RATES_OF_ENTERTAINMENTS_DUTY — Page 1

HK Historical Laws 香港歷史法例 All AI Reviewed
Series Source

1975 Ed.]

Rates of Entertainments Duty

[CAP. 110

RATES OF ENTERTAINMENTS DUTY

(Cap. 110, section 3)

B1

[Subsidiary]

L.N. 90/75.

L.N. 132/75.

[1st April, 1975.]

CINEMATOGRAPH EXHIBITIONS

Amount of payment Rate of duty

Where the amount of payment for admission, excluding the amount of duty--

is less than $2.00 10 cents

is $2.00 or more and is less than $4.00 20 cents

is $4.00 40 cents

exceeds $4.00 40 cents for the first $4.00 and 20 cents for each additional $2.00.

RACE MEETINGS

Rate of duty Amount of payment

Where the amount of payment for admission, excluding the amount of duty-

does not exceed $2.00 40 cents

exceeds $2.00 and does not exceed $3.00 50 cents

exceeds $3.00 and does not exceed $4.00 70 cents

exceeds $4.00 and does not exceed $5.00 $1.00

exceeds $5.00 $1.30 for the first $5.00 and 30 cents for each additional dollar or part thereof.

UNIVERSITY LAW LIBRARY

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1975 Ed.] Rates of Entertainments Duty [CAP. 110 RATES OF ENTERTAINMENTS DUTY (Cap. 110, section 3) B1 [Subsidiary] L.N. 90/75. L.N. 132/75. [1st April, 1975.] CINEMATOGRAPH EXHIBITIONS Amount of payment Rate of duty Where the amount of payment for admission, excluding the amount of duty-- is less than $2.00 10 cents is $2.00 or more and is less than $4.00 20 cents is $4.00 40 cents exceeds $4.00 40 cents for the first $4.00 and 20 cents for each additional $2.00. RACE MEETINGS Rate of duty Amount of payment Where the amount of payment for admission, excluding the amount of duty- does not exceed $2.00 40 cents exceeds $2.00 and does not exceed $3.00 50 cents exceeds $3.00 and does not exceed $4.00 70 cents exceeds $4.00 and does not exceed $5.00 $1.00 exceeds $5.00 $1.30 for the first $5.00 and 30 cents for each additional dollar or part thereof. UNIVERSITY LAW LIBRARY
Baseline (Original)
1975 Ed.] Rates of Entertainments Duty [CAP. 110 RATES OF ENTERTAINMENTS DUTY (Cap. 110, section 3) B1 [Subsidiary] L.N. 90/75. L.N. 132/75. [1st April, 1975.] CINEMATOGRAPH EXHIBITIONS Amount of payment Rate of duty Where the amount of payment for admission, exclud- ing the amount of duty-- is less than $2.00 is $2.00 or more and is less than $4.00 is $4.00 exceeds $4.00 10 cents 20 cents 40 cents 40 cents for the first $4.00 and 20 cents for each additional $2.00. RACE MEETINGS Rate of duty Amount of payment Where the amount of payment for admission, exclud- ing the amount of duty- does not exceed $2.00 exceeds $2.00 and does not exceed $3.00 exceeds $3.00 and does not exceed $4.00 exceeds $4.00 and does not exceed $5,00 exceeds $5.00 40 cents 50 cents 70 cents $1.00 $1.30 for the first $5.00 and 30 cents for each additional dollar or part thereof. UNIVERSITY LAW LIBRARY
2026-05-05 08:10:35 · Baseline
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1975 Ed.]

Rates of Entertainments Duty

[CAP. 110

RATES OF ENTERTAINMENTS DUTY

(Cap. 110, section 3)

B1

[Subsidiary]

L.N. 90/75.

L.N. 132/75.

[1st April, 1975.]

CINEMATOGRAPH EXHIBITIONS

Amount of payment

Rate of duty

Where the amount of payment for admission, exclud-

ing the amount of duty--

is less than $2.00

is $2.00 or more and is less than $4.00 is $4.00

exceeds $4.00

10 cents

20 cents

40 cents

40 cents for the first $4.00 and 20 cents for each additional $2.00.

RACE MEETINGS

Rate of duty

Amount of payment

Where the amount of payment for admission, exclud-

ing the amount of duty-

does not exceed $2.00

exceeds $2.00 and does not exceed $3.00 exceeds $3.00 and does not exceed $4.00 exceeds $4.00 and does not exceed $5,00 exceeds $5.00

40 cents

50 cents

70 cents $1.00

$1.30 for the first $5.00 and 30 cents for each additional dollar or part

thereof.

UNIVERSITY

LAW

LIBRARY

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