Entertainments Duty (CAP. 154 1

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CHAPTER 154

THE ENTERTAINMENTS DUTY ACT

Arrangement of Sections
Section

1 . Short title.
2. Interpretation.
3 . Rate of duty.
4. Provisions as to admission.
5. Duty how charged and recovered.
6. Lottery ticket to be stamped with amount of duty.
7 . Licence and duty in respect of public dances.
8. Exemptions.
9. Power to declare other entertainments to be within the

meaning of Act, and to alter rates of duty.
10. Power of entry.
1 1 . Regulations.

SCHEDULE.

L4WS OF ANTIGUA AND BARBUDA

Entertainments Duty (CAP. 154 3

ENTERTAINMENTS DUTY

(23rd December, 1948 .)

1. This Act may be cited as the Entertainments Duty Short title.
Act.

2. In this Act- Interpretation.

"Commissioner" means the officer for the time being
performing the duties of Commissioner of Inland
Revenue and includes any officer authorised to act
on his behalf;

6 ' entertainment" means any performance musical or
otherwise, exhibition, game, sporting occasion or
amusement, and includes any of the above events
presented by means of cinematograph or pre-
recorded videograph projection; admission to which
is allowed to any person on payment;

" admission to an entertainment" includes admission
to any place in which an entertainment is held as
well as admission for participation in any game or
amusement;

"lottery ticket" means a ticket issued in respect of any
lottery, sweepstake, parimutuel or pool betting pro-
moted, organized, conducted or carried on by any
person in accordance with the terms and conditions
of a valid licence issued to him pursuant to subsec-
tions (8) to (10) of section 28 of the Small Charges 405.

Act;

"payment for admission" includes any payment made
by any person who, having been admitted to one
part of the place of entertainment is subsequently
admitted to another part thereof for admission to
which a payment is required;

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4 CAP. 154) Entertainments Duty

" proprietor" in relation to any entertainment includes

any person responsible for the management thereof;

"public dance" means a dance to which the public is
admitted for money or other payment or reward.

Rate of duty. 3. There shall be charged, levied and paid to the use
of Her Majesty in and for the general revenue a duty
(hereinafter referred to as entertainment duty) at the rates

Schedule. specified in the Schedule-

(a) on every ticket issued to any person on pay-
ment for admission to any entertainment;

(b) for every person admitted for payment to any
entertainment in cases where no tickets are issued;

(c) on every lottery ticket;

(d) for every public dance.

Provisions as to
admission.

Penalty.

4. (1) No person shall be admitted for payment to
any entertainment subject to entertainment duty except with
a ticket supplied by the Commissioner and stamped with
a stamp (not before used) or impressed with a die indicating
that the correct amount of entertainment duty has been paid:

Provided that the Commissioner may grant permission
in writing subject to such conditions as he may attach to
the proprietor of any such entertainment either-

:i) to admit persons to any such entertainment
with tickets other than those supplied by the
Commissioner but duly stamped with a stamp
(not before used) or impressed with a die
indicating that the correct amount of enter-
tainment duty has been paid, or

(ii) to furnish returns to the Commissioner of all
payments for admission to any such entertain-
ment, security for the payment of duty to an
amount and in a manner approved by the
Commissioner having been first given by the
proprietor of the entertainment.

(2) If any person is admitted for payment to any enter-
tainment and the provisions of the preceding subsection are

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Entertainments Duty (CAP. 154 5

not complied with, the proprietor of the entertainment shall
be guilty of an offence against this Act and shall on sum-
mary conviction be liable in respect of each offence to a
penalty not exceeding one thousand dollars, and shall in
addition be liable to pay double the entertainment duty which
should have been paid.

5 . (1) Entertainment duty shall be charged as regards Duty how
charged and

entertainments in respect of each person admitted for pay-
tnent and in the case of admission by ticket shall be paid
by means of a stamp (not before used) stamped on the ticket
or impressed thereon with a die as provided for in subsection
(1) of section 4.

(2) Entertainment duty, in the case of admission other-
wise than by stamped ticket, shall be calculated and paid
on the number of persons admitted and shall be recoverable
from the proprietor and may, without prejudice to any other
means of recovery, be recovered by the Commissioner as
a civil debt.

6. (1) No person shall issue or sell any lottery ticket k:t:;;;;2Fdi:;
unless the ticket has been stamped by the Commissioner with .f duty.
a stamp (not before used) or impressed with a die indicating
the amount of duty paid thereon.

(2) Any person who issues or sells any lottery ticket in
contravention of the provisions of subsection (1) shall be guilty
of an offence against this Act and shall on summary con-
viction be liable to a penalty not exceeding two hundred and
fifty dollars in respect of every contravention.

7. (1) NO public dance shall be kept or held in any e ; ~ ~ , " : , d ~ d u t y
house or place by any person without such person having public dances.
first paid to the Commissioner the duty prescribed in the Schedule.
Schedule and having obtained from a Magistrate the licence
prescribed by subsection (1) of section 16 of the Small Charges Cap. 405.
Act.

(2) Any person who keeps or holds a public dance in
any house or place in contravention of the provisions of
subsection (1) shall be guilty of an offence against this Act
and shall on summary conviction be liable to a penalty not
exceeding two hundred and fifty dollars.

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CAP. 154) Entertainments Duty

Exemptions. 8. The Cabinet may, upon it being proved to their
satisfaction-

(a) that the net proceeds of any entertainment or
public dance are to be devoted to philanthropic or
charitable purposes; or

(b) that the entertainment is of a wholly educational
character; or

(6) that the entertainment is intended for the
amusement of children;

remit the duty or any part thereof payable in respect of every
person admitted to such entertainment or in respect of such
public dance.

Power to declare
other

9. The Cabinet may from time to time by order
entertainments to published in the Gazette declare that any other type of enter-
be within the tainment, performance or amusement held or to be held in
meaning of Act,
and to alter rates Antigua and Barbuda shall be deemed to be an entertain-
of duty. ment within the meaning of this Act, and may by a similar

order increase, reduce, abolish or otherwise alter the duty
payable under this Act in respect of admission to any enter-
tainment or in respect of any public dance or lottery ticket.

Power of entry. 10. (1) Any police officer and any revenue inspector
duly authorised so to do by the Commissioner may at any
time enter any place-

(a) of entertainment while the entertainment is
proceeding; or

(b) wherein a public dance is being held; or

(G) ordinarily used as a place of entertainment
with a view to seeing whether the provisions of this Act or
any regulations made thereunder are being complied with.

(2) Any person who prevents or obstructs the entry of
such police officer or revenue inspector shall be guilty of an
offence against this Act and shall on summary conviction
be liable to a penalty not exceeding one thousand dollars.

Regulations. 1 1. (1) The Cabinet may make regulations for secur-
ing the payment of the entertainment duty prescribed by

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Entertainments Duty (CAP. 154

this Act and generally for carrying the provisions of this Act
into effect and in particular-

( a ) for the supply and use of stamps, or dies, or
stamped or impressed tickets, or for the stamping or
impressing of tickets sent to be stamped o r impressed,
or for securing the defacement of stamps when used; and

(b) as to the mode of furnishing returns; and

(c) for the use of tickets covering the admission of
more than one person; and

(d ) for the payment of duty on the transfer from
one part of a place of entertainment to another.

(2) The Cabinet may by regulations made under subsec-
tion (1) impose on offenders against the same such penalties
as they may think fit not exceeding one thousand dollars
in respect of each offence.

SCHEDULE Section 3

1. O n every ticket, or where no tickets are issued, for every
person admitted for payment to any entertainment other than a
horse race, where the cost of such admission is-

under 25c I 7c. 25c. o more but less than 50c. 15c.
50c. or more but less than 75c. 25c.

75c. or more but less than $1.00 30c.
$1 .OO or more 35 %

I'erson
of such

O n every ticket or, where no tickets are issued, for every
admitted for payment to any horse race, where the cost
admission is-

under 25c.
25c. or more but less than 50c.
50c. or more but less than 75c.
75c. or more but less than $1.00

$1.00 or more

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8 CAP. 154) Enterlainrnrnts Du!y

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3. For t.\ctt I I I ~ I > I ~ ( ~ l a n c e $50

4, I.ttrtrry tlchets 15%