Section 7

Except as provided in section 9, entertainments duty shall be chargeable in respect of each person admitted for payment and, in the case of admission by stamped ticket, shall be paid by means of the stamp on the ticket; in the case of admission otherwise than by a stamped ticket, it shall, unless the Collector in the exercise of the powers conferred by subsection 4(4) directs otherwise, be calculated and paid on the number of admissions.