ENTERTAINMENTS TAX ORDINANCE

ENTERTAINMENTS TAX ORDINANCE

LAWS OF HONG KONG

ENTERTAINMENTS TAX ORDINANCE

CHAPTER 110





CHAPTER 110

ENTERTAINMENTS TAX
To impose duties in respect of admission to entertainments.

[12 December 19301

Originally 28 of 1930 (Cap. 110, 1950) -33 of 1939,3 of 1941,37 of 1950,14 of 1956,18 of 1957,35 of 1970,26 of
1973, L.N. 89175,33 of 1975, R. Ed. 1975,31 of 1981, 68 of 1983

Short title

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

Interpretation

2. In this Ordinance, unless the context otherwise requires-

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

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

'Collector' means the Collector of Stamp Revenue; (Replaced 31 of 1981 s. 65)

'cross-betting meeting' means a meeting of persons at which views of a race
meeting taking place at the same time elsewhere are shown on a screen; (Added
68 of 1983 s. 2)

,,entertainment' means

(a) a cinematograph exhibition; or

(b)a race meeting, or a cross-betting meeting, at which totalizator or pari-
mutuel betting is conducted on the premises of the meeting; (Replaced 35 of
1970s. 2. Amended26of 1973s. 2; L.N. 89/75;33 of 1975 s. 2; 68 of 1983 s. 65)

'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 any 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.

[cf. U. K. 1916 c. 11 s. 1 (6); 1922 c. 17 s. 11; 1923 c. 14 s. 111

Duty on payments for admission to entertainments

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. (Amended
33 of 1939 Supp. Schedule; G.N. 840140)

(2) The Legislative Council may by resolution 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 some other time is specified in such resolution.

[cf. U.K. 1916 c. 11 s. 1; 1922 c. 17 s. 111

Method of payment of duty

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 as a debt due to the Crown. (Amended 18 of 1957
Third Schedule)

(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 Collector 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 Collector to represent the
right of admission to entertainments in respect of which the duty is payable.
(Amended 14 of 1956 s. 3)

(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. [cf. U.K. 1924 c. 21
s. 6(2)]

[cf. U.K. 1916 c. 11 s. 1(3), (4)]

Exemptions

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

(a)the entertainment is provided by or on behalf of the Government or the
Urban Council;

(b)the entertainment is provided by or on behalf of a charitable institution or
trust of a public character which is exempt from tax under section 88 of the
Inland Revenue Ordinance (Cap. 112) and the whole





of the net proceeds of the entertainment are applied for charitable
purposes and are not expended substantially outside Hong Kong;

(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. (Replaced 33 of 1975 s.
3)

(2) The duty shall not be charged on payments made by members of Her
Majesty's Forces for admission to an entertainment provided by an organization
which satisfies the Collector that it is a non-commercial organization sponsored by
the Navy, Army or Air Force authorities. (Replaced 33 of 1975s.3)

(3) If any person against whom any decision of the Collector 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 1 month from the date of the communication of the decision of the
Collector. (Amended 14 of 1956 s. 3)

Control of admission

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 Collector 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
Collector 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 Collector
for the payment of duty.

(Amended 33 of 1939 Supp. Schedule; G.N. 840140; 14 of 1956 s. 3)
[cf. U.K. 1916 c. 11 s. 1(2)]

Regulations

7. The Governor in Council may by regulation provide 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 he 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 contriv-
ance for payments of a different amount), and for securing proper
records of admission by means of barriers or mechanical contrivances.
(Amended 33 of 1939 Supp. Schedule; G.N. 840140)
[cf. U.K. 1916 c. 11 s. 2]

Inspection

8. The Collector or any person authorized by him in writing for the purpose may
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.

(Amended 14 of 1956 s. 3)
[cf. U.K. 1916 c. 11 s. 2(2)]

9. (Repealed 31 of 1981 s. 65)

Penalties

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 $50 and in the case of the
proprietor of $1,000, and the proprietor shall in addition be liable to pay any duty
which should have been paid. [cf. U.K. 1916 c. 11 s. 1(2)]

(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 $500. [cf. U.K. 1916 c. 11 s. 2(1)]

(3) Any person who prevents or obstructs the entry of the Collector or of any
person authorized by him in writing under this Ordinance shall be liable on summary
conviction to a fine of $200. (Amended 33 of 1939 Supp. Schedule;

G.N.840/40;14of1956s.3)[ef.U.K.1916c.s.2(2)]

https://oelawhk.lib.hku.hk/items/show/2488

1964

v8

110

5