Payment made in a consolidated sum

Where the payment for admission to an entertainment is made in a consolidated sum or any form of subscription or contribution or a ticket of any kind or a season ticket to any society or for a right of admission to a series of entertainments during a specified period or a right of admission without further payment, or at a reduced rate of charge, the entertainments duty shall be paid on the consolidated sum, but where the Entertainment Tax Officer is of the opinion that the consolidated sum or any payment for a series of entertainments, privileges, rights or facilities, includes payment for other privileges, rights or facilities in addition to admission to an entertainment, or is not of the nature mentioned herein, the duty shall be paid on such amount as appears to the Entertainment Tax Officer to represent the right of admission to entertainment or part of entertainment for which a duty is payable.