ENTERTAINMENTS DUTY REGULATIONS

ENTERTAINMENTS DUTY REGULATIONS

ENTERTAINMENTS DUTY REGULATIONS.

(Cap. 110, section 7).
(Ordinance NO. 28 Of 1.930).

[12th December, 1930.]

1. In these regulations-
entertainment means an entertainment the payment for admission to
which is subject to duty.
government ticket' means a ticket supplied by the Collector of Stamp
Revenue, hereinafter referred to as the Collector;
',stamp' means a stamp denoting duty.

2. Subject to the provisions of these regulations or except as
allowed b), the Collector, no person shall mark or cause to be marked in
any manner any government ticket or stamp.

3. No person shall purchase any government ticket or any stamp
except from a person duly appointed to sell and distribute stamps or
duly licensed to deal in stamps . Provided always that nothing in this
regulation shall apply to a person purchasing a government ticket or
stamp from the proprietor for the purpose of being admitted to the
entertainment.

4. The proprietor shall not issue or have in his possession at
the place of entertainment any ticket being a ticket authorizing Or
intended to be issued for the purpose of authorizing any person to be
admitted to the entertainment, unless the price of admission and the
statement required by this regulation are legibly printed, stamped or
otherwise marked on the ticket.
For the purpose of this regulation the price of admission means the
price either inclusive or exclusive of the duty, and there shall be printed
on every such ticket as aforesaid a statement whether the price printed
thereon in accordance with the requirements of this regulation includes
the duty or excludes the duty, as the case may be.





5. The proprietor shall riot issue in adhesive stamp to any person
otherwise than securely affixed to a ticket issued for the purpose of
authorizing admission to the entertainmerit.

6. (1) The proprietor shall not, on any payment for admission to the
entertainment being made, issue in respect of
that payment any ticket authorizing admission to the entertainment
other than a government ticket denoting the proper amount of duty
chargeab le in respect of that payment or a ticket to which is affixed an
adhesive stamp denoting that amount.

(2) The provisions of this regulation shall not apply in any case
where. the proprietor of the entertainment has made
arrangements approved by the Collector for furnishing returns of
payments for admission and has given security to his satisfaction for
the payment of duty.

7. (1) Subject to the provisions of these regulations the proprietor
shall not deface, cut, tear or diminish any government ticket before it is
issued to the person paving for admission or any adhesive stamp before
the ticket to which it is affixed is so issued or admit any person to all
entertainment with a government ticket, or a ticket bearing an adhesive
stamp which has been defaced, cut, torn or diminished.


(2) No person bein- the holder of a government ticket, or of a ticket
to which an adhesive stamp is affixed, issued for the purpose of
authorizing admission to an entertainment, .shall deface, cut, tear or
diminish the ticket or stamp as the case may, be.
(3) The proprietor shall collect tile tickets of all persons about to be
admitted to the entertainment with a government ticket or a ticket
bearing an adhesive stamp, and every person about to be so admitted
with such a ticket shall immediately before admission to the
entertainment deliver the ticket to the person who is collecting the
tickets.
(4) When a ticket is so collected the proprietor shall forthwith
deface the stamp on the ticket by tearing the ticket into two portions
across the stamp, and shall return one





portion of the ticket to the person to be admitted to the enter- tainment,
and shall retain and keep until removal by a public officer or until mid-
day on the day following the conclusion of the entertainment the other
portion thereof.

(5) The proprietor shall keep the portions of tickets used each day
separate from those used on previous days.

8. (1) The proprietor shall not issue any government ticket
purporting or intended to authorize the admission of more than one
person and shall not admit to the entertainment more than one person
by virtue of one government ticket.
(2) No person shall make use of one government ticket for the
purpose of obtaining or attempting to obtain admission to an
entertainment for himself together with any other person.

9. (1) Where the proprietor issues any ticket purporting or intended
to authorize the admission to the entertainment of more. than one
person, lie shall cause the ticket to be clearly marked with the number of
persons so authorized to be admitted and the total price charged for the
ticket, and lie shall not admit to the entertainment by virtue of that ticket
a greater number of persons than that marked on the ticket.
(2) For the purposes of calculating the duty chargeable in such a
case there shall be deemed to be as many payments for admission as
there are persons authorized to be admitted under the ticket, and each of
those payments shall be deemed to be equal in amount to the total price
charged for the ticket divided by [lie total number of the persons so
authorized.

10. (1) Where the proprietor issues tickets in the form of a book or
sheet lie shall print on each such ticket either the price of admission
chargeable in respect of a single ticket, or the number of tickets in the
book or sheet together with the total sum paid therefor.
(2) Unless the proprietor has made arrangements approved by the
Collector for furnishing returns of payments for admission and has
given security to his satisfaction for payment of the duty, he shall
before issuing any such book





or sheet of tickets as aforesaid either affix to each ticket in such book or
sheet an adhesive stamp appropriate to the sum payable in respect of a
single ticket or affix to the cover of the book or the principal part of the
sheet an adhesive stamp or stamps equal to the aggregate amount of
duty payable in respect of all the tickets in the book or sheet.
' (3) Where the adhesive stamp is affixed to the cover of the book or
the principal part of the sheet as aforesaid, the proprietor shall forthwith
deface the stamp by writing in ink on the face of the stamp the date of
issue of the book or sheet, and such stamp shall not be required to be
defaced at the time of admission to the entertainment in the manner
prescribed in paragraph (4) of regulation 7.


11. (1) Where the duty is calculated and paid on a lump sum paid
for a season ticket or for a ticket authorizing admission to any
entertainment during a certain period of time, the proprietor shall before
issuing the ticket mark it with the name of the person to whom it is to be
issued and shall not admit to the entertainment by virtue of that ticket
any person other than the person named on the ticket, and no person
other than the person named on the ticket shall obtain or attempt to
obtain admission to the entertainment by virtue of that ticket.
(2) Unless the proprietor of the entertainment has made
arrangements approved by the Collector for furnishing returns of
payrnents for admission and has given security to his satisfaction for
the payment of duty lie shall, before Issuing any such ticker as
aforesaid, affix thereto an adhesive stamp denoting the proper amount
of duty chargeable thereon and shall deface the stamp by writing in ink
on the face thereof
the date of issue of the ticket, and any such stamp shall not be required
to be defaced at the time of admission to the entertainment in the
manner prescribed in paragraph (4) of regulation 7.

12. (I) The proprietor shall riot admit any person to the
entertainment without payment unless that person is the holder of a
ticket or other document entitling him to be admitted without payment
and clearly marked 'Cornol- 'Free', or of a badge recognized by the
proprietor as entitling the holder thereof so to be admitted.





(2) No person shall enter or otherwise obtain admission to an
entertainment without payment unless he is the holder of such a
ticket, document or badge as aforesaid.

13. (1) Where the duty is calculated and paid on a lump sum
paid as subscription or contribution to any society, the committee
or other persons responsible for the management of the society,
shall issue to the person making the payment a card of
membership or other voucher, and shall before issuing such card
or voucher mark it with the name of the person to whom it is to
be issued.
(2) The said committee or other persons shall riot admit to the
entertainment by virtue of am. card or voucher so issued as
aforesaid any person other than the person named on the card or
voucher,, and no person other than the person so named shall
obtain or attempt to obtain admission to the entertainment by
virtue of that card or
oucher.

(3) Unless the said committee or other persons made
arrangements approved by the Collector for furnishing returns or
payments for admission and have given security to the
satisfaction of the Collector for the payment of duty, they shall
before issuing such card or voucher securely affix thereto an
adhesive stamp denoting the proper duty and shall deface the
stamp by writing in ink on the face of the stamp the date of issue
of the card or voucher, and such stamp shall riot be required to be
defaced at the time of admission to the entertainment in the
manner prescribed in paragraph (4) Of regulation 7.

14. (1) If any desires to make arrangement proprietor
approved by die Collector for furnishing returns of payments for
admission to an entertainment he shall make application in writing
to the Collector in such form as lie shall direct.
(2) If the Collector thinks fit to approve the arrangements lie
shall signify his approval in writing and shall
specify the date on which the arrangements are to take effect.





(3) If the approval of the Collector is expressed to be ,-
ranted subject to the compliance by the proprietor with
ietor's duty to comply
any conditions, in shall be the propr with
those conditions.
(4) The Collector may at any time either on his own motion
or on an application made to him in writing by the proprietor, -and
without prejudice to his powers subsequently to grant his
approval to any arrangements, declare that ally
-, arrangements so approved shall, on the date specified in that
behalf in the declaration, cease to be in force accordingly.
(5) Where at the time of the holding of an entertainment it is
incertain whether payments for admission thereto will or will not
be chargeable with duty the proprietor may make arrangements
for furnishing returns in the same
manner as if the payments were subject to duty, and this
regulation shall apply to any such arrangements.

15. (1) If the proprietor of any entertainment claims
that duty ought riot to be charged on admission to that
entertainment b ' y reason of the provisions of the Ordinance,
he shall, not less than fourteen clays before the date on
which the entertainment is to bc held, make an application
to the Collector claiming exemption accordingly.

(2) An application for the purposes of this regulation shall be
made in such form as the Collector may prescribe and the
applicant sliall truly v furnish to the Collector ill particulars which
lie may require in connexion with the said application.

(3) Where the Collector is satisfied that having regard
to the said provisions duty.. is not, or if certain conditions
are complied with, will riot be, chargeable, lie shall grant
to the applicant a certificate in writing to that effect.
(4) Where any such certificate as aforesaid is granted the
Collector may, if lie thinks it necessary so to do for the protection
of the revenue, require the- proprietor to comply with any
conditions specified in the certificate, and it shall be the duty of
the proprietor to comply with the conditions so specified.





16. Any reference in these regulations to admission to a
place of entertainment or to a person admitte of to a place, of
entertainment shall be deemed to include a reference to the
admission to another part of the place of entertainment for
admission to which part a payment involving duty or more duty is
required of a person who his been admitted to one part of that
place of entertainment. and to such a person admitted to such
another part of the place of entertainment, and these regulations
shall have effect accordingly.
17. The Collector may, if lie thinks it necessary so to do for
the protection of the revenue, require a proprietor to keep
registers of payments for admission and records of adhesive
stamps and Government tickets purchased and used, in such form
as lie ,nay prescribe, and to issue tickets in such form and manner
as he may prescribe., and it shall be the duty of the proprietor to
comply with such requirements.
18. (1) The proprietor shall at all reasonable times on demand
by any officer authorized by the Collector produce to that officer
all books and records kept by the proprietor in connexion with any
entertainment and all Government or other tickets and all portions
of any tickets and all adhesive stamps for the time being in his
possession and shall allow the officer to inspect and take an
account of the same or to remove the same for the purpose of'
examination or inquiry.
(2) Aperson who has been admitted- to an entertain-
merits in respect of which the proprietor has not made
arrangements approved by the Collector for furnishing
returns of payments for admission and given security to
the Collector's satisfaction for the' payment of duty, shall
upon demand made during the course of or immediately
before or after the entertainment produce to any public
officer the ticket, badge, card of membership, voucher or
document b means of which he was admitted, or a portion
of the ticket by means of which fie was admitted bearing i stamp
defaced in accordance with paragraph (4) of regulation 7, or the
stamped cover of the book or the stamped principal part of the
sheet from which the ticket, by means of which lie was admitted,
was taken.





19. Every application for repayment of duty shall be made in
such form as the Collector may prescribe and the applicant shall
truly furnish to the Collector all particulars required by him in
relation to such -application.

20. The proprietor of an entertainment who has made
arrangements and given security as mentioned in paragraph (2) of
regulation 6 may, with the approval of the Collector, make a
charge of 6o cents as the payment for admission including duty.
Where such charge is so made the price of admission
exclusive of duty shall be deemed to exceed 50 cents and the
duty shall be io cents.

21. Any pc rson who acts in contravention of any of the
regulations mentioned hereunder shall be liable on summary
conviction to a fine of five hundred dollars
regulations 2 to 15 and 17 to 19.

22. These regulations may be cited as the Entertainments
Duty Regulations.

CHAPTER 111.
(Ordinance No. 3 Of 1932)
ESTATE DUTY.
No subsidiary legislation.
Regulations Fraser, vol. 3, p. 1099. G.N.A. 75/51. Interpretation. Prohibition of marking stamps or stamped tickets. Prohibition of purchas-ing stamped tickets or stamps from unauthorized persons. Price of admission to be printed on tickets.
Adhesive stamps not to be issued except on tickets. No tickets other than stamped tickets to be issued on payments made for admission. Tickets and stamps to be issued undefaced and defaced subsequently.
[r. 7 cont.] No Govern-ment ticket to be used admitting more than one person. Provisions as to a ticket (other than a government ticket) used for admitting more than one person. Provision as to books or sheets of tickets.
Season ticket. Provisions as to persons admitted without payment.
[r. 12 cont.] Provisions as to societies. Provisions as to arrange-ments for furnishing returns.
Application for exemption. (Cap. 110.)
Transfer to different parts of place of entertain-ment. Collector may require records to be kept and tickets to be issued in prescribed forms. Production of tickets, stamps, vouchers and records.
Application for repayment of duty. Prower to make a charge or 60 cents for admission. Penalty. G.N.A. 75/51. Citation.

Regulations Fraser, vol. 3, p. 1099. G.N.A. 75/51. Interpretation. Prohibition of marking stamps or stamped tickets. Prohibition of purchas-ing stamped tickets or stamps from unauthorized persons. Price of admission to be printed on tickets.
Adhesive stamps not to be issued except on tickets. No tickets other than stamped tickets to be issued on payments made for admission. Tickets and stamps to be issued undefaced and defaced subsequently.
[r. 7 cont.] No Govern-ment ticket to be used admitting more than one person. Provisions as to a ticket (other than a government ticket) used for admitting more than one person. Provision as to books or sheets of tickets.
Season ticket. Provisions as to persons admitted without payment.
[r. 12 cont.] Provisions as to societies. Provisions as to arrange-ments for furnishing returns.
Application for exemption. (Cap. 110.)
Transfer to different parts of place of entertain-ment. Collector may require records to be kept and tickets to be issued in prescribed forms. Production of tickets, stamps, vouchers and records.
Application for repayment of duty. Prower to make a charge or 60 cents for admission. Penalty. G.N.A. 75/51. Citation.

https://oelawhk.lib.hku.hk/items/show/1852

1950

v9

110

8