ENTERTAINMENT TAX ORDINANCE

Arrangement of Sections

1. Short title.

2. Imposition of entertainment tax.

3. Payments subject to the tax.

4. Tax labels to be issued for the purposes of the tax.

5. Admission to entertainment to be by ticket with a tax label attached.

6. Tax how charged and paid.

7. Method of charging tax in certain cases.

8. Exemption from tax.

9. Exemption or reduction of tax in respect of games, sports.

10. Entertainment tax and fines payable into funds of local authority.

11. Regulations.

12. Power to enter a place of entertainment.

13. Offences and penalties.

14. Forgeries of tax lables.

15. Recovery of entertainment tax from proprietor of entertainment.

16. Interpretation.

17. Ordinance not to apply to certain entertainments.

12 of 1946,

43 of 1947,

2 of 1952,

45 of 1961,

37 of 1984.

AN ORDINANCE to enable local authorities to impose and levy a tax on payments for admission to public entertainments held within their administrative areas.

[Date of Commencement: 1st January, 1947]

1. Short title.

This Ordinance may be cited as the Entertainment Tax Ordinance.

2. Imposition of entertainment tax.

(1) Every local authority shall have power, by resolution, to impose and levy a tax (hereinafter referred to as the "entertainment tax”) on payments for admission to entertainments held in the area within the administrative limits of such authority at such rate or rates as may be specified in such resolution. The entertainment tax may be imposed at different rates for different amounts of payments for admission, but so however that the rate applicable in the case of any such amount shall not be less than five per centum or more than twenty-five per centum of the amount.

(2) Every resolution under subsection (1) shall be submitted to the Minister for approval and, if so approved, shall be published in the Gazette and shall come into operation on the date of such publication or on such later date as may be specified in such resolution.

3. Payments subject to the tax.

Where a resolution imposing an entertainment tax is in operation in any area, every payment for admission to any entertainment to which this Ordinance applies and which is held in that area shall, save as otherwise provided in section 8, or section 9, be subject to the entertainment tax so imposed.

4. Tax labels to be issued for the purposes of the tax.

(1) For the purposes of the charging and payment of entertainment tax, labels to be called tax labels shall be issued by the proper officer of every local authority by whom the tax is imposed. Each tax label shall be of such value as may be specified thereon and shall bear the name of such authority and a facsimile of the signature of such proper officer.

(2) No tax label shall be issued by the proper officer of any local authority under subsection (1)—

(a) to any person other than the proprietor of an entertainment; or

(b) to any proprietor of an entertainment except upon the payment by such proprietor of the value of the label.

5. Admission to entertainment to be by ticket with a tax label attached.

(1) No person shall be admitted for payment to any entertainment, the payment for admission to which is subject to entertainment tax, except on a ticket to which is affixed an unused tax label or unused tax labels, issued under section 4 by the proper officer of the local authority by whom the tax is imposed, and equivalent in value to the amount of tax chargeable in respect of that payment.

(2) The provisions of subsection (1) shall not apply in the case of any entertainment the payment for admission to which is subject to entertainment tax, if the proprietor of the entertainment has made arrangements, approved by the proper officer of the local authority by whom the tax is imposed, for furnishing returns of the payments for admission to the entertainment and has given security up to an amount and in a manner approved by such proper officer for the payment of the tax.

6. Tax how charged and paid.

The entertainment tax chargeable in respect of any payment for admission which is subject to the tax shall, if the provisions of subsection (1) of section 5 are applicable in the case of such admission, be paid by means of an unused tax label or labels affixed to a ticket as provided in that subsection, and shall, if the provisions of that subsection are not so applicable, be calculated and paid on the number of admissions; and if the tax is not so charged and paid, the tax may, without prejudice to any proceedings in respect of any offence under this Ordinance that may be taken against the proprietor of the entertainment, be recovered from such proprietor by the local authority by whom the tax is imposed by means of a civil action. In any case where a statement has been furnished to the proper officer under paragraph (A) of section 8 (1) or under subsection (3) of section 9 in relation to any entertainment, no such action for the recovery of any tax alleged to be due in respect of that entertainment shall be instituted before the expiry of a period of thirty days from the date on which the entertainment is held.

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