Section 2

a spectator;

one of an audience; or

a user of an entertainment facility;

“admission to an entertainment” includes admission to any place in which an entertainment is held or any other place from which a person would be able to be a spectator or one of the audience of an entertainment, and also includes being given the right to use an entertainment facility;

“collector” includes a deputy to the collector;

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“entertainment” includes any exhibition, performance, amusement, game or sport, or any other activity as may be declared to be entertainment by the Minister of Finance under subsection (2), to which persons are admitted for payment;

“expenses of the entertainment” includes expenses of all kinds incurred in connection with the entertainment or its side-shows;

“payment for admission” includes any payment made by a person who having been admitted to one part of a place of entertainment is subsequently admitted to another part thereof for admission to which a payment or a further payment involving duty is required and includes any payment which gives a person a right to be admitted whether such right is or is not exercised;

“proprietor” in relation to any entertainment includes any person responsible for the management thereof and, in relation to any place from which in the opinion of the Collector a person would be able to be a spectator or one of the audience of an entertainment in progress in some other place, includes the owner, tenant or person in possession or control of the place, or any other person who receives payment for admission to the place;

“takings of the entertainment” includes not only all money taken for admission but also all takings from any source whatever in connection with the entertainment.

The Minister of Finance may, from time to time, by order published in the Gazette, declare any activity to which a person is admitted for payment to be an entertainment.

Collector of Entertainments Duty