ENTERTAINMENTS TAX ORDINANCE, 1930

ENTERTAINMENTS TAX ORDINANCE, 1930

No. 24 of 1930, incorporated in No. 22 of 1919.

No. 25 of 1930, repealed by Law Revision
Ordinance, 1937.

No. 26 of 1930, repealed by No. 39 of 1932.

No. 27 of 1930, incorporated in No. 10 of 1900.

No. 28 of 1930.

An Ordinance to impose duties in respect of admission to
entertainments,
[12th December, 1930.]

1. This Ordinance may be cited as the Entertainments Tax
Ordinance, 1930.

2. In this Ordinance,

(a) ' Admission ' means admission as a spectator or one
of an audience;

(b) 'Admission to the entertainment' includes admission
to any place in which the entertainment is held ;

(c) ' Entertainment ' includes any exhibition, performance,
amusement, game or sport to which persons are admitted for
payment;

(d) ' Industry ' includes agriculture, horticulture and the
breeding of animals of any description ;
(e) ' 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 ;
(f) ' 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 entertain-
ment are received;

The regulations and rates of duty formerly contained in the Schedules
to this Ordinance have been transferred to the corresponding volume
of the Regulations of Hong Kong.





(g) ' Society ' includes a club, company, school, institution or other
association of persons by whatever name called.

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, 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 resolution prescribe.

(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 sorne 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.

(2) The duty in the case of admission otherwise than by stamped ticket
shall be recoverable from the proprietor by the Treasurer as a debt to the
Crown in the same manner as is provided for by the Crown Remedies
Ordinance, 1875.

(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

As amended by Law Rev. Ord., 1939, Supp. Sched.





right of admission to entertainments in respect of which the duty is payable.

(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.

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

(a) the charge for admission is not more than twenty cents for each
person ; or

(b) the whole of the takings thereof are devoted to philanthropic or
charitable purposes without any charge on the takings for any expenses of
the entertainment; or

(c) the entertainment is of a wholly educational character; or

(d) the entertainment is provided partly for educational or scientific
purposes by a society not conducted or established for profit ; or

(e) the entertainment is provided by a society not established or
conducted for profit and consists of an exhibition or display of work or skill,
with or without music, of material interest in the promotion of industry,
graphic art, sculpture, arts craftsmanship or public health.

(2) Where the Financial Secretary is satisfied that the whole of the net
proceeds of an entertainment are devoted to philanthropic or charitable
purposes and that the whole of the expenses of the entertainment do not
exceed fifty per cent of the receipts, he shall repay to the proprietor the
amount of the duty paid in respect of the entertainment.

(3) If any person against whom any decision of the Financial Secretary
has been made under this section is dissatisfied with such decision, he
may appeal to the Governor in Council whose decision shall be final :
Provided that any

As amended by Law Rev. Ord., 1939, Supp. Sched.





such appeal shall be notified in writing to the Clerk of Councils
within one month, from the date of the communication of the
decision of the Financial Secretary.

6. No person shall be admitted for payment to any enter-
tainment where the payment is subject to entertainments duty
except-

(a) with a ticket stamped with a stamp (not before used)
denoting that the proper entertainments duty has been paid; or

(b) in special cases with the approval of the Financial
Secretary through a barrier which, or by means of a mechanical
contrivance which, automatically registers the number of persons
admitted,

unless the proprietor of the entertainment has made arrange-
ments approved by the Financial Secretary 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
the Financial Secretary for the payment of duty.

7. The Governor in Council may make regulations for
securing the payment of entertainments duty and generally for
carrying the provisions of this Ordinance into effect and in
particular-
(a) for the supply and use of stamps or stamped tickets, or
for the stamping of tickets sent to be stamped; and for securing
the defacement of stamps when used; and

(b) for the use of tickets covering the admission of more
than one person and the calculation of the duty thereon; and
for the payment of duty on the transfer from one part of a place
of entertainment to another ; and

(c) for controlling the use of barriers or mechanical con-
trivances (including the prevention of the use of the same barrier
ormechanical contrivance for payments of a different amount),
and for securing proper records of admission by means of
barriers or mechanical contrivances.

8. It shall be lawful for the Financial Secretary or for any
person authorized by him in writing for the purpose to enter
any place of entertainment while the entertainment is proceeding,
and any place ordinarily used as a place of entertainment at any

As amended by Law Rev. Ord., 1939, Supp. Sched.

reasonable times, with a view to seeing whether the provisions
of this Ordinance or any regulations made thereunder are being
complied with.

9. The provisions (including the penal provisions) of the
Stamp Duties Management Ordinance, 1911, shall apply to
stamps used for denoting entertainments duty.

10.-(1) If any person is admitted for payment to any place
of entertainment and the provisions of this Ordinance are not
complied with the person admitted and the proprietor of the
entertainment to which he is admitted shall be liable on summary
conviction to a fine in the case of the person admitted of fifty
dollars and in the case of the proprietor of one thousand dollars,
and the proprietor shall in addition be liable to pay any duty
which should have been paid.

(2) If any person acts in contravention of, or fails to comply
with, any regulations made under this Ordinance he shall be
liable on summary conviction to a fine of five hundred dollars.

(3) Any person who prevents or obstructs the entry of. the
Financial Secretary or of any person authorized by him in
writing under this Ordinance shall be liable on summary
conviction to a fine of two hundred dollars.
[1.7.33.] [Originally No. 28 of 1930. Law Rev. Ord., 1939.] Short title. Interpretation. 6 & 7 Geo. 5, c. 11, s. 1 (6). 12 & 13 Geo. 5, c. 17, s. 11. 13 & 14 Geo. 5, c. 14, s. 11. Duty on payments for admission to entertainments. 6 & 7 Geo. 5, c. 11, s. 1. 12 & 13 Geo. 5, c. 17, s. 11. Method of payment of duty. 6 & 7 Geo. 5, c, 11, s. 1 (3), (4). Ordinance No. 6 of 1875. 14 & 15 Geo. 5, c. 21, s. 6 (2). Exemptions. 6 & 7 Geo. 5, c. 11, s. 1 (5). 13 & 14 Geo. 5, c. 14 & 15 Geo. 5, c. 21, s. 6 (4). Control of adimission 6 & 7 Geo. 5, c. 11, s. 1 (2). Regulations. 6 & 7 Geo. 5, c. 11, s. 2. Inspection. 6 & 7 Geo. 5, c. 11, s. 2 (2). Application of Ordinance, No. 35 of 1911.
Penalties. 6 & 7 Geo. 5, c. 11, s. 1 (2).
6 & 7 Geo. 5, c. 11, s. 2 (1).
6 & 7 Geo. 5, c. 11, s. 2 (2).

[1.7.33.] [Originally No. 28 of 1930. Law Rev. Ord., 1939.] Short title. Interpretation. 6 & 7 Geo. 5, c. 11, s. 1 (6). 12 & 13 Geo. 5, c. 17, s. 11. 13 & 14 Geo. 5, c. 14, s. 11. Duty on payments for admission to entertainments. 6 & 7 Geo. 5, c. 11, s. 1. 12 & 13 Geo. 5, c. 17, s. 11. Method of payment of duty. 6 & 7 Geo. 5, c, 11, s. 1 (3), (4). Ordinance No. 6 of 1875. 14 & 15 Geo. 5, c. 21, s. 6 (2). Exemptions. 6 & 7 Geo. 5, c. 11, s. 1 (5). 13 & 14 Geo. 5, c. 14 & 15 Geo. 5, c. 21, s. 6 (4). Control of adimission 6 & 7 Geo. 5, c. 11, s. 1 (2). Regulations. 6 & 7 Geo. 5, c. 11, s. 2. Inspection. 6 & 7 Geo. 5, c. 11, s. 2 (2). Application of Ordinance, No. 35 of 1911.
Penalties. 6 & 7 Geo. 5, c. 11, s. 1 (2).
6 & 7 Geo. 5, c. 11, s. 2 (1).
6 & 7 Geo. 5, c. 11, s. 2 (2).

https://oelawhk.lib.hku.hk/items/show/1622

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