In force2014 Revised EditionCurrent version · 2014 Revised EditionSee versions on Singapore Statutes Online(opens the publisher’s site)
7. Duty chargeable in respect of every person
Feedback & support(1)
Entertainments duty shall be chargeable in respect of every person admitted to an entertainment for payment and, in the case of admission by stamped ticket, shall be paid by means of the stamp on the ticket.
entertainment
Defined · s 2
“entertainment” includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment;
(2)
In the case of admission otherwise than by stamped ticket, it shall, unless the Comptroller in exercise of the powers conferred by section 4(2) or (3) directs otherwise, be calculated and paid on the number of admissions.