ENTERTAINMENTS DUTY REGULATIONS

ENTERTAINMENTS DUTY REGULATIONS

SUBSIDIARY LEGISLATION.

ENTERTAINMENTS DUTY REGULATIONS.

ARRANGEMENT OF REGULATIONS.

Regulation................................... Page

1. Interpretation ........................ ... ... ... ... ... ... A2

2. Prohibition of marking stamps or stamped tickets ... ... ... A2

3. Prohibition of purchasing stamped tickets or stamps from un-

authorized persons .................. ... ... ... ... ... ... A 2

4. Price of admission to be printed on tickets ... ... ... ... ... A 2

5. Adhesive stamps not to be issued except on tickets ... ... ... A2

6. No tickets other than stamped tickets to be issued on payments made

for admission ....................... ... ... ... ... ... ... A2

7. Tickets and stamps to be issued undefaced and defaced subsequently A 3
8. No Government ticket to be used admitting more than one person A 3

9. Provisions as to a ticket (other than a government ticket) used for

admitting more than one person ...... ... ... ... ... ... ... A 3

10...........................Provisions as to books or sheets of tickets ... ... ... ... ... A4

11...........Season ticket ............... ... ... ... ... ... ... ... ... A 4

12................................Provisions as to persons admitted without payment ... ... ... A 5

13..................Provisions as to societies ... ... ... ... ... ... ... ... ... A 5

14................................Provisions as to arrangements for furnishing returns ... ... ... A 5

15..................Application for exemption ... ... ... ... ... A 6

16................................Transfer to different parts of place of entertainment ... ... ... A 6

17. Collector may require records to be kept and tickets to be issued in

prescribed forms .................... ... ... ... ... ... ... A6

is................................Production of tickets, stamps, vouchers and records ... ... ... A 7

19......................Application for repayment of duty ... ... ... ... ... A 7

20. 20. Power to make a charge of 60 rents for. admission 2

21........Offences ....................... ... ... ... ... ... ... ... ... A 7
22........Citation ....................... ... ... ... ... ... ... ... ... A 7





SUBSIDIARY LEGISLATION.

ENTERTAINMENTS DUTY REGULATIONS.

(Cap. 110, section 7).

[12th December, 1930.]

1. In these regulations, unless the context otherwise requires

,,entertainment' means an entertainment the payment for admission to
which is subject to duty;

'government ticket' means a ticket supplied by the Collector,

'stamp' means a stamp denoting duty.

2. Subject to the provisions of these regulations, or except as
allowed by 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 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 not issue an adhesive stamp to any person
otherwise than securely affixed to a ticket issued for the purpose of
authorizing admission to the entertainment.

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 chargeable 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 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 paying for admission, or
any adhesive stamp before the ticket to which it is affixed is so
issued, or admit any person to an entertainment with a govern-
ment ticket, or a ticket bearing an adhesive stamp, which has
been defaced, cut, torn or diminished.

(2) No person being the holder of a government ticket, or of
a ticket to which an adhesive stamp is affixed, issued for the pur-
pose 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 the 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 forth-
with 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 entertainment and shall
retain and keep until the 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, he 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 he 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 the
total number of the persons so authorized.

10. (1) Where the proprietor issues tickets in the form of a
book or sheet, he shall print on each such ticket either the price
of admission chargeable in respect of a single ticket, or the num-
ber 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 afore-
said 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 pro-
prietor, before issuing the ticket shall, 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
payments for admission and has given security to his satisfaction
for the payment of duty, before issuing any such ticket as afore-
said, he shall 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. (1) The proprietor shall not 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 with-
out payment and clearly marked 'Complimentary' or '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 com-
mittee 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 not admit to
the entertainment by virtue of any 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 voucher.

(3) Unless the said committee or other persons have made
arrangements approved by the Collector for furnishing returns of
payments for admission and have given security to the satisfac-
tion of the Collector for the payment of duty, before issuing such
card or voucher, they shall 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 not be required to be de-
faced at the time of admission to the entertainment in the manner
prescribed in paragraph (4) of regulation 7.

14. (1) If any proprietor desires to make arrangements
approved by the Collector for furnishing returns of payments for
admission to an entertainment he shall make application in writ-
ing to the Collector in such form as he shall direct.

(2) If the Collector thinks fit to approve the arrangements,
he 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 granted
subject to the compliance by the proprietor with any conditions,
it shall be the duty of the proprietor to comply with those condi-
tions.

(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 any arrangements so
approved shall, on the date specified in that behalf in the declara-
tion, cease to be in force accordingly.

(5) Where at the time of the holding of an entertainment, it
is uncertain whether payments for admission thereto will or will
not be chargeable with duty the proprietor may make arrange-
ments for furnishing returns in the same manner as if the pay-
ments 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 not to be charged on admission to that entertainment
by reason of the provisions of the Ordinance, he shall, not less
than fourteen days before the date on which the entertainment is
to be held, make an application to the Collector claiming exemp-
tion accordingly.

(2) An application for the purposes of this regulation shall
be made in such form as the Collector may prescribe and the
applicant shall furnish to the Collector all particulars which he
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 not be, chargeable, he 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 he thinks it necessary so to do for the protection
of the revenue. require the proprietor to comply with any condi-
tions 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 admitted to a place of entertain-
ment 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 per-
son who has been admitted to one part of that place of entertain-
ment 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 he thinks it necessary so to do for
the protection of the revenue, require a proprietor to keep regis-
ters of payments for admission and records of adhesive stamps
and Government tickets purchased and used, in such form as he
may 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) A person who has been admitted to an entertainment 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 by means of which he was admitted,
or a portion of the ticket by means of which he was admitted bearing a
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 he 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. (1) A proprietor who) h made arrangements and given security
under paragraph (2) of regulation 6 may, with the approval of the
Collector, make a barge of 60 cents as the payment for admission
including duty.

(2) 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 10 cents.

21. Any person who contravenes the provisions of regulations 2, 3,
4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 17, 18 and 19 shall be guilty of an
offence and shall be liable on summary conviction to a fine of five
hundred dollars.

22. These regulations may be cited as the Entertainments Duty
Regulations.
28 of 1930. Second Schedule. G.N.A. 75/51. G.N.A. 31/56. Interpretation. G.N.A. 31/56. Prohibition of marking stamps or stamped tickets. Prohibition of purchasing 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. No Government 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. Provisions as to books or sheets of tickets. Season ticket. Provisions as to persons admitted without payment. Provisions as to societies. Provisions as to arrangements for furnishing returns. Application for exemption. (Cap. 110.) Transfer to different parts of place of entertainment. 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. Power to make a charge of 60 cents for admission. Offences. G.N.A. 75/51. Citation.

28 of 1930. Second Schedule. G.N.A. 75/51. G.N.A. 31/56. Interpretation. G.N.A. 31/56. Prohibition of marking stamps or stamped tickets. Prohibition of purchasing 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. No Government 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. Provisions as to books or sheets of tickets. Season ticket. Provisions as to persons admitted without payment. Provisions as to societies. Provisions as to arrangements for furnishing returns. Application for exemption. (Cap. 110.) Transfer to different parts of place of entertainment. 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. Power to make a charge of 60 cents for admission. Offences. G.N.A. 75/51. Citation.

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