6. Payment of duty — how made
Feedback & supportEntertainments duty shall be levied, paid and collected by such method or methods, whether by way of a stamp upon or affixed to any ticket of admission denoting that the proper entertainments duty has been paid or otherwise, as may be prescribed by rules made under this Act.
Unless otherwise provided, if any person is admitted on payment to an entertainment and entertainments duty is not levied, paid and collected in accordance with the provisions of this Act or any of its rules, the proprietor of the entertainment to which he is admitted shall be guilty of an offence.
entertainment
“entertainment” includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment;
The Comptroller may require the proprietor of any entertainment to lodge with the Comptroller such security as the Comptroller may consider appropriate for the payment of entertainments duty.
proprietor
“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;