CHAPTER 104
ENTERTAINMENTS TAX ACT

[PRINCIPAL LEGISLATION]

ARRANGEMENT OF SECTIONS

   Section

Title

   1.   Short title.

   2.   Interpretation.

   3.   Imposition of tax.

   4.   Appointment of Commissioner.

   5.   Payment of tax.

   6.   Penalty for admission without payment of tax.

   7.   Exemptions and amendment of First Schedule.

   8.   Exemption of VAT registered person.

   9.   Minister may permit single tax on group admission.

   10.   Power of entry and inspection.

   11.   Power to accept a composition.

   12.   Evasion of tax.

   13.   Minister may prohibit entertainment by any person convicted of an offence under this Act.

   14.   Minimum sentence.

   15.   Jurisdiction of courts.

   16.   Evidence.

   17.   Assessment of tax and recovery of tax assessed.

   18.   Liability of officers.

   19.   Liability of employer or principal.

   20.   Power to compound offences.

   21.   Regulations.

   22.   Protection of officers exercising powers under this Act.

   23.   [Repeal.]

FIRST SCHEDULE

SECOND SCHEDULE

CHAPTER 104
THE ENTERTAINMENTS TAX ACT

An Act to make provision for the entertainments tax.

[1st July, 1970]
[s. 1]

Acts Nos.
21 of 1970
18 of 1972
10 of 1973
23 of 1973
1 of 1983
10 of 1987
18 of 1991
24 of 1997

1.   Short title

   This Act may be cited as the Entertainments Tax Act.

2.   Interpretation Act No. 18 of 1991 s. 14">

   (1) In this Act, unless the context requires otherwise–

   "admission" means admission as a spectator or audience and includes an admission to a dance, exhibition, tombola, meeting or any other scheduled entertainment;

   "Commissioner" means the Commissioner for entertainments tax;

   "entertainment" includes any exhibition, performance, amusement, game or sport to which persons are admitted whether or not any payment is required to be made for admission;

   "Minister" means the Minister responsible for Local Government;

   "night club" means any premises or part of premises declared by the Minister by order in the Gazette to be a night club for the purposes of this Act, and the Minister may by the same or subsequent order designate the days of the week and the time of the day or night during which the premises or part of the premises shall be deemed to be a night club;

   "payment for admission" includes any payment by a person who having been admitted to one part of a place of entertainment is subsequently admitted to another part of it whether or not any further payment is required for admission to that other part;

   "proprietor" in relation to any entertainment, includes any person–

   (a)   who is responsible for the management of the entertainment; or

   (b)   who organises the entertainment; or

   (c)   at whose invitation persons are admitted to the entertainment; or

   (d)   who is an employee or agent of the proprietor and who is responsible for admitting persons to the entertainment; or

   (e)   on whose behalf payments for admission to entertainment are received;

   "scheduled entertainment" means–

   (1)(a)   any class of entertainment specified in Part A of the First Schedule to this Act, where any single person admitted to the entertainment has been required to make a payment for admission;

   (b)   any class of entertainment specified in Part B of the First Schedule to this Act, regardless of the fact that all persons admitted to the entertainment are admitted without being required to make any payment for admission.

   (2) Where any person is admitted to a scheduled entertainment–

   (a)   by reason of his being a member or a guest of a member of any body of persons, whether corporate or unincorporated, and a payment is required to be made or some other consideration is required to be given for the membership of that body of persons; or

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