PUBLIC DANCE-HALLS TAX ORDINANCE

PUBLIC DANCE-HALLS TAX ORDINANCE

CHAPTER 115.

PUBLIC DANCE-HALLS TAX.

Toimpose a tax in respect of payment for the services of dancing
partners and a tax on food sold aitd consumed in public dance-
halls

21st March, 1947.1

1. T1iis Ordinance may be cited as the Public DanceHalls Tax
Ordinance.

2. In this Ordinance

'dancing partner' means a dancing partner whose narne, age, sex,
nationality, birthplace and place of residence in the Colony are
required to be entered in a register kept in accordance with
regulations made under the Miscellaneous Licences Ordinance;

'food' includes every article or substance used for food or drink by
man, other than drugs or water, and any article which ordinarily
enters into or is used in the composition or preparation of human
food, and also includes flavouring matters and condiments;

'proprietor' includes any person responsible for the management of a
public dance-hall and any person on whose behalf payments for
tickets in payment of the services of dancing partners or payment
for food sold and consumed are received;

'public dance-hall' means any place opened, kept or used for the
purpose of dancing to which the general public are admitted with
or without payment for admission and which is required to be
licensed under the Miscellaneous Licences Ordinance.

3. There shall be charged, levied and paid a tax of ten per cent on
all payments for the services of a dancing partner in a public dance-
hall.

4. There shall be charged, levied and paid a tax of ten

per cent on all accounts rendered by a proprietor of a public dance-
hall for food sold and consumed in a public dance-hall.





5. For the purposes of sections 3 and 4 the amount of tax payable
shall be computed to the nearest ten cents and any amount of less
than ten cents shall be deemed to be ten cents.

6. (1) It shall be lawful for the Legislative Council by resolution to
increase, decrease, recast, suspend or vary to any extent and in any
manner whatsoever a tax imposed by or under this Ordinance.

(2) Every resolution shall come into operation at the time of the
passing thereof unless some other time is specified in such resolution.

7. Payment for the services of a dancing partner shall be made by
way of ticket purchased from the proprietor and such ticket shall be
stamped with a stamp (not before used) denoting that the tax has been
paid: Provided that it shall not be necessary for any such ticket to be
stamped as aforesaid in any case where the proprietor has made
arrangements approved by the Accountant General for furnishing
returns of sales of tickets and has given security to an amount and in a
manner approved by the Accountant General for payment of the tax.

8. The Governor in Council may make regulations for securing the
payment of any such tax and generally for carrying the provisions of
this Ordinance into effect. Without prejudice to the generality of the
foregoing such regulations may provide

(a)for calculating, collecting and accounting for any such tax;

(b)for the type of forms to be used in the presentation of
accounts to a person frequenting a public dancehall or to the
Accountant General or other officer entrusted with the
collection of any such tax.

9. It shall be lawful for the Accountant General or for i any person
authorized by him in writing for the purpose to enter any public dance-
hall at any reasonable time to ensure that the provisions of this
Ordinance or any regulations made thereunder are being observed.





10. (1) Ariy person who fails to comply with or attempts to evade
any of the provisions of this Ordinance shall be guilty of an offence
and shall be liable on summary conviction to a fine Of 011C thousand
dollars and sliall be liable also to pay any tax which should have been
paid.

(2) If the proprietor of a public dance-hall is convicted of any
offence against this Ordinance committed in such public dance-hall, a
magistrate may in his discretion suspend or revoke any licence held by
such proprietor.

(3) If any person acts iii contravention of, or fails to comply -,vith,
any regulations rilade tinder this Ordinance, lie shall lie liable on
summary conviction to a fine of five hundred dollars.

(4) Any person who prevents or obstructs the entry of the
Accountant G eneral or of any person authorized by hirn in writing
under this Ordinance shall be liable on summary conviction to a fine of
five hundred dollars.

11. Where a person convicted of an offence against this
Ordinance is a company, the chairman and every director and every
officer of the company shall be guilty of the like offence, unless lie
proves that the act or omission constituting the offence took place
without his knowledge or consent.

12. Any person who would have been liable under this Ordinance
to any pecuniary penalty for anything done or omitted if such a thing
had been done or omitted by him personally shall be liable to the same
penalty if such has been done or omitted by his partner, agent or
servant.
14 of 1947. Short title. Interpretation. (Cap. 114.) (Cap. 114.) Tax on payment for services of dancing partners. Tax on accounts for food sold and consumed. Computation of tax to nearest ten cents. Legislative Council may vary amount of tax. Method of payment for services of dancing partners. Regulations. Inspection. Penalties. Offences by corporations. Responsibility for acts of partners, agents and servants.

14 of 1947. Short title. Interpretation. (Cap. 114.) (Cap. 114.) Tax on payment for services of dancing partners. Tax on accounts for food sold and consumed. Computation of tax to nearest ten cents. Legislative Council may vary amount of tax. Method of payment for services of dancing partners. Regulations. Inspection. Penalties. Offences by corporations. Responsibility for acts of partners, agents and servants.

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