Section 2

In this Act and any of its rules —“admission” means admission as a spectator or as one of an audience;“admission to an entertainment” includes admission to any place in which the entertainment is held, and also to any other place from which a person would be able to be a spectator or one of the audience of any entertainment;“customs station” or “customs office” means a customs station or a customs office prescribed under the Customs Act (Cap. 70);“entertainment” includes any exhibition, performance, amusement, game or sport 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;“officer of customs” has the same meaning as in the Customs Act;“open air cinema” means any entertainment by means of a cinematograph where the area in which the audience is accommodated is exposed to the sky, whether or not the area is enclosed;“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;“proprietor”, in relation to any entertainment, includes any person responsible for the management of any entertainment or any person who holds a licence issued under any written law relating to public entertainments and, in relation to any place from which in the opinion of the Comptroller of Entertainments Duty 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 that place or any other person who receives payment for admission to that place;“senior officer of customs” has the same meaning as in the Customs Act;“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.