Manner of payment of tax

Infrastructure1973318 of 312 sections available1 chapters

Statutory text

(1) The entertainments tax shall be levied in respect of each person admitted on payment, and shall be calculated and paid on the number of admissions.
(2) The entertainments tax shall be due and be recoverable from the proprietor.
(3) Where the payment for admission to an entertainment is made wholly or partly by means of a lump-sum paid as a subscription or contribution to any institution 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 entertainments tax shall be paid on the amount of the lump-sum but where the Government 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 during which the tax has not been in operation, the tax shall be levied on such an amount as appears to the Government to represent the right of admission to entertainments in respect to which the entertainments tax is payable.

Study data processing for this section.

Some statutory text is still being prepared for this language version.

PDF: pending for this language.