ENTERTAINMENTS TAX ORDINANCE

ENTERTAINMENTS TAX ORDINANCE

CHAPTER 110.

ENTERTAINMENTS TAX,

To impose duties in respect of admisssion to entertainments.

[12th December, 1930.]

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

2. In this Ordinance-

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

'admission to the entertainment' includes admission to ativ place in
which the entertainment is held;

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

'industry' includes agriculture, horticulture and the breeding of
animals of any description

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 am, 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.

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 aiid 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.

4. (1) . The duty shall be charged in respect of eacli 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 Accountant
General as a debt to the Crown in the same manner as is provided for
by the Supreme Court (Summary jurisdiction) Ordinance.

(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 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 four 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 ment; 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 riot conducted or
estabEshed for profit; or

(e)the entertainment is provided by a society riot established or
conducted for profit and consists cif 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; or

the entertainment is provided by a non-cornmercial
organization sponsored by the Navy, Army or Air Force
authorities : Provided that this exemption shall not apply to
payments for the admission to the entertainment of persons
who are not members of such forces.

(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 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 entertainment
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 arrangements
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 for

(a)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)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)controlling the. use of barriers or mechanical contrivances
(including the prevention of the use of the same barrier or
mechanical 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 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 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 aiid the proprietor of the entertainment to
which he is admitted shall be liable on summary conviction to a fine in
the case of the persoii 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 persoii authorized by him in writing under
this 6rdinance shall be *liable on surnmary conviction to a fine of two
hundred dollars.
Originally 28 of 1930. Fraser 28 of 1930. 3 of 1941. 37 of 1950. 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). (Cap. 5.) 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, s. 11. 14 & 15 Geo. 5, c. 21, s. 6(4). 3 of 1941, s. 2. 37 of 1950, Schedule. Control of admission. 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). [s. 8 cont.] Application of Cap. 121. 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).

Originally 28 of 1930. Fraser 28 of 1930. 3 of 1941. 37 of 1950. 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). (Cap. 5.) 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, s. 11. 14 & 15 Geo. 5, c. 21, s. 6(4). 3 of 1941, s. 2. 37 of 1950, Schedule. Control of admission. 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). [s. 8 cont.] Application of Cap. 121. 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).

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