Definitions

Entertainment Tax

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

1. (a) "admission" includes admission as spectator as one of an audience, and admission for the purpose of amusement by taking part in an entertainment ;
2. (b) "admission to an entertainment" includes admission to any place in which the entertainment is held ;
3. (c) "agriculture" includes horticulture and livestock breeding ;
4. (d) "entertainment" includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment ;
5. (e) "entertainments tax" means a tax levied under section 3 ;
6. (f) "live-stock" includes animals of every description ;
7. (g) "notification" means a notification published in the Official Gazette ;
8. (h) "payment for admission" includes any payment made by a person who having been admitted to one part thereof, for admission to which a payment involving a tax or a higher rate of tax is required and any payment for seats or other accommodation in a place of entertainment ;
   • (i) "proprietor" in relation to any entertainment includes any person responsible for the management thereof ;
9. (j) "show tax" means a tax levied under section 5 ; and
10. (k) "society" includes a company, institution, club or other association of persons by whatever name called.