L.R.O. 1/2012
LAWS OF GUYANA
CHAPTER 80:06
Act
22 of 1927
Amended by

12 of 1977
(inclusive) by L.R.O.
Pages Authorised
Current Authorised Pages
ENTERTAINMENTS DUTY ACT
1 – 14 ... 1/2012
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Note
on
Subsidiary Legislation
Page
8
(Reg.3/9/1928)




Entertainments Duty
Entertainments Duty Regulations
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CHAPTER 80:06
ARRANGEMENT OF SECTIONS
SECTION
1. Short title.
2. Interpretation.
3. Duty on payments for admission to entertainments.
4. Supplemental provisions as to entertainment duty.
5. Unauthorised sales of tickets.
6. Recovery of penalties.
__________________________
1929 Ed.
c. 104
1953 Ed.
c. 304 _______________________________________________________
22 of 1927
An Act to provide for the collection of Entertainments Duty.
[13TH AUGUST, 1927]
Short title.
Interpretation.
1. This Act may be cited as the Entertainments Duty
Act.
2. In this Act—
“admission” means admission as a spectator or one of an
audience; “admission to an entertainment” includes
admission to any place in which the entertainment is
held;
“district commissioner” means the commissioner of the
district appointed under the District Government Act
and any assistant district commissioner of a district and
Entertainments Duty
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Duty on
payments for
admission to
entertainments.
includes any mines officer of a mining district and any
public officer appointed to the staff of any administrative
or mining district office who is authorised in writing by
the Minister to perform any of the functions and duties
conferred on district commissioners by any Act;
“entertainment” includes any exhibition, performance,
amusement, game, or sport, to which persons are
admitted for payment;
“entertainments duty” means the duty imposed by any tax
Act in respect of an entertainment;
“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 involving
duty or more duty is required;
“proprietor”, in relation to any entertainment, includes
anyone responsible for the management thereof.
3. (1) No one shall be admitted for payment to any
entertainment where the payment is subject to entertainments
duty except—
(a) with a ticket stamped with a stamp
(not before used) denoting that the
proper entertainments duty has been
paid; or
(b) in special cases with the approval
of the district commissioner,
through a barrier, or by means of
a mechanical contrivance, which
automatically registers the number of
persons admitted,
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Supplemental
provisions as to
entertainments
duty.
unless the proprietor of the entertainment has made
arrangements approved by the district commissioner for
furnishing returns of the payment for admission to the
entertainment and has given security, up to an amount and in
a manner approved by the district commissioner, for the
payment of duty.
(2) If anyone is admitted for payment to a
place of entertainment and the provisions of this section are
not observed, the person admitted and the proprietor of the
entertainment to which he is admitted shall be liable in
respect of each offence to a fine, in the case of the person
admitted, of seventy-five dollars and, in the case of the
proprietor, of seven hundred and fifty dollars, and the
proprietor shall in addition be liable to pay any duty which
should have been paid.
(3) Entertainments duty shall be charged 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, and, in the case of admission otherwise
than by stamped ticket, shall be calculated and paid on the
number of admissions.
(4) Entertainments duty, in the case of admission
otherwise than by stamped ticket, shall be recoverable from
the proprietor and, if the amount of duty is less than one
hundred dollars, without prejudice to any other means of
recovery, may be recovered by the district commissioner as a
civil debt.
4. (1) The Minister may make regulations for
securing the payment of entertainments duty and generally
for carrying into effect the provisions of this Act as to
entertainments duty, and in particular for—
(a) the supply and use of stamps or
Entertainments Duty
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stamped tickets, or the stamping of
tickets sent to be stamped, and
securing the defacement of stamps
when used; and
(b) the use of tickets covering the
admission of more than one person
and the calculation of the duty
thereon, and the payment of duty on
the transfer from one part of a place of
entertainment to another; and
(c) controlling the use of barriers or
mechanical contrivances (including
the prevention of the use of the
barrier or mechanical contrivance
for payments of a different amount),
and securing proper records of
admission by means of barriers or
mechanical contrivances.
(2) Anyone who acts in contravention of or fails to
comply with any of the regulations shall be liable in respect of
each offence to a fine of seven hundred and fifty dollars.
(3) (a) Any police officer, district commissioner, or
anyone authorised by the district commissioner for the
purpose, may enter a place of entertainment while the
entertainment is proceeding and any place ordinarily used as a place of entertainment, at any reasonable times, with a view
to seeing whether the provisions of this Act as to
entertainments duty are being obeyed;
(b) Anyone who prevents or obstructs the entry of
an officer authorised shall be liable on summary conviction to
a fine of three hundred dollars.
Entertainments Duty
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c. 80:03
c. 47:01
Unauthorised
sale of tickets.
[12 of 1977]
c. 21:02
Recovery of
penalties.
(4) The provisions, including the penal provisions,
of the Stamp Duties (Management) Act, and section 83 of the
Post and Telegraph Act shall apply to stamps used for
denoting entertainments duty.
5. (1) Any person who sells or offers for sale any
ticket for admission to an entertainment otherwise than on
behalf of the proprietor of the entertainment shall be guilty
of an offence.
(2) The provisions of subsections (4) and (5) of
section 16 of the Cinematograph Act shall apply mutatis
mutandis to any proceedings taken in respect of an offence
under subsection (1).
6. All penalties for a breach of this Act shall be
recoverable under the Summary Jurisdiction Acts.
___________________
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SUBSIDIARY LEGISLATION
_________________
ARRANGEMENT OF REGULATIONS
REGULATIONS
1. Citation and interpretation.
2. Prohibition of marking stamps.
3. Prohibition of purchasing stamps from unauthorised
persons.
4. Price of admission to be printed on tickets.
5. Adhesive stamps not to be issued except on tickets.
6. No tickets other than stamped tickets to be issued on
payments made for admission.
7. Stamps to be issued undefaced and defaced
subsequently.
8. Provision as to a ticket used for admitting more than
one person.
9. Provisions as to persons admitted without payment.
10. Provisions as to arrangements for furnishing returns.
11. Use of barriers or mechanical contrivances for
registering admissions.
12. Application for exemption.
13. Transfer to different parts of place of entertainment.
14. District Commissioner may require records to be kept
and tickets to be issued in prescribed forms.
15. Production of tickets, stamps, vouchers, and records.
16. Application for repayment of duty.
ENTERTAINMENTS DUTY REGULATIONS
Entertainments Duty
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Cap. 80:06
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Reg. 3/9/1928

Citation and
interpretation.

Prohibition of
marking
stamps.

Prohibition of
purchasing
stamps from
unauthorised
persons.
Price of
admission to
be printed on
ticket.
ENTERTAINMENTS DUTY REGULATIONS
made under section 4
1. (1) These Regulations may be cited as the
Entertainments Duty Regulations.
(2) In these Regulation "adhesive stamp" means
an adhesive stamp denoting duty.
2. Subject to these Regulations, no person shall mark
or caused to be marked in any manner any adhesive stamp.
3. No person shall purchase any adhesive stamp
except from the district commissioner:
Provided always that nothing in this regulation shall
apply to a person purchasing an adhesive stamp from the
proprietor for the purpose of being admitted to the
entertainment.
4. The proprietor shall not issue or have in his
possession at the of entertainment any ticket being a ticket
authorising or intending to be issued for the purpose of
authorising any person to be on tickets, admitted to the
entertainment unless the price of admission is legibly printed,
stamped, or otherwise marked on the ticket.
For the purpose of this regulation the price of admission
means the price either inclusive or exclusive of the duty, and
there shall be printed on every such ticket as aforesaid a
statement whether the price printed thereon in accordance
with the requirements of this regulation includes the duty or
excludes the duty, as the case may be.
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Adhesive
stamps not to be issued
except on
tickets.

No tickets
other than
stamped
tickets to be
issued on
payments
made for
admission.
Stamps to be
issued
undefaced and
defaced sub-
sequently.
5. The proprietor shall not issue an adhesive stamp to
any person otherwise than securely affixed to a ticket
issued for the purpose of authorising admission to the
entertainment.
6. (1) The proprietor shall not on any payment for
admission to the entertainment being made issue in respect of
that payment any ticket authorising admission to the
entertainment other than a ticket to which is affixed an
adhesive stamp denoting the proper amount of duty
chargeable in respect of that payment.
(2) This regulation shall not apply in any case
where the proprietor of the entertainment has made
arrangements approved by the district commissioner for
furnishing returns of payments for admission and has given
security to his satisfaction for the payment of duty.
7. (1) Subject to these Regulations, the proprietor shall
not deface, cut, tear or diminish any adhesive stamp
before the ticket to which it is affixed is issued to the person
paying for admission or admit any person to an
entertainment with a ticket bearing an adhesive stamp
which has been defaced, cut, torn or diminished.
(2) No person being the holder of a ticket to which
an adhesive stamp is affixed, issued for the purpose of
authorising admission to an entertainment, shall deface, cut,
tear, or diminish the stamp.
(3) The proprietor shall collect the tickets of all
persons about to be admitted to the entertainment with a
ticket bearing an adhesive stamp, and every person about to
be so admitted with such a ticket shall immediately before
admission to the entertainment, deliver the ticket to the
person who is collecting the tickets.
[Subsidiary] Entertainments Duty Regulations
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Provision as to
a ticket used
for admitting
more than one
person.

Provisions as
to persons
admitted
without
payment.
Provisions as
to
(4) When a ticket is: so collected the proprietor
shall forthwith deface the stamp on the ticket by tearing the
ticket into two portions across the stamp, and shall return one
portion of the torn ticket to the person to be admitted to the
entertainment, and shall retain and keep till midday on the
day following the conclusion of the entertainment the other
portion thereof.
8. (1) Where the proprietor issues any ticket
purporting or intended to authorise the admission to the
entertainment of more than one person, he shall cause the
ticket to be clearly marked with the number of persons so
authorised to be admitted and the total price charged for the
ticket, and he shall not admit to the entertainment by virtue of
that ticket a greater number of persons than that marked on
the ticket.
(2) For the purpose of calculating the duty
chargeable in such a case, there shall be deemed to be as
many payments for admission as there are persons authorised
to be admitted under the ticket, and each of those payments
shall be deemed to be equal in amount to the total price
charged for the ticket divided by the total number of the
persons so authorised.
9. (1) The proprietor shall not admit any person to the
entertainment without payment, unless that person is the
holder of a ticket or other document entitling him to be
admitted without payment, and clearly marked "
Complimentary" or "Free" or of a badge recognised by the
proprietor as entitling the holder thereof, so to be admitted.
(2) No person shall enter or otherwise obtain
admission to an entertainment without payment unless he is
the holder of such a ticket, document or badge as aforesaid.
10. (1) If any proprietor desires to make such
arrangements as are mentioned in section 3(1) of the Act, he
[Subsidiary] Entertainments Duty Regulations
11 Entertainments Duty
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arrangements
for furnishing
returns.

Use of barriers
or mechanical
contrivances
for registering
admissions.
shall make an application in writing to the district
commissioner in such form as he may direct.
(2) If the district commissioner thinks fit to
approve the arrangements, he shall signify his approval in
writing and shall specify the date on which the arrangements are to take effect.
(3) If the approval of the district
commissioner is expressed to be granted subject to the
compliance by the proprietor with any conditions, it shall be
his duty to comply with those conditions.
(4) The district commissioner may at any time,
either on his own motion or on an application made to him in
writing by the proprietor, and without prejudice to his power
subsequently to grant his approval to any arrangements,
declare that any arrangements so approved shall, on the date
specified on that behalf in the declaration cease to be in force,
and the arrangements shall cease to be in force accordingly.
11. (1) The proprietor of any entertainment who
desires admission to be through a barrier or by means of
a mechanical contrivance which automatically registers the
number of persons admitted to such contrivances
entertainment shall, before the entertainment, submit
specifications of such barrier or mechanical contrivance to the
district commissioner for his approval. A separate barrier or
contrivance shall be provided for admission to each part of
the place of entertainment, the price of admission to which
involves payment of a different amount of duty.
(2) The proprietor shall obey any directions given him
by the district commissioner as to the use of the barrier or
contrivance, or as to the checking of the numbers registered.
[Subsidiary] Entertainments Duty Regulations
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Application
for exemption.

Transfer of
different parts
of place of
entertainment.

12. (1) If the proprietor of any entertainment claims
that duty ought not to be charged on admission to that
entertainment by for reason of any Tax Act for the time being
in force, he shall, not less than seven days before the date on
which the entertainment is to be held, make an application to
the district commissioner claiming exemption accordingly.
(2) An application for the purposes of this
regulation shall be made in such form as the district commissioner may prescribe, and the applicant shall truly
furnish to the district commissioner all particulars which he
may require in connection with the said application.
(3) Where the district commissioner is satisfied that
having regard to the enactment aforesaid duty is not, or if
certain conditions are complied with, will not be, chargeable,
he shall grant to the applicant a certificate in writing to that
effect.
(4) Where any such certificate as aforesaid is
granted the district commissioner may, if he thinks it;
necessary so to do for protection of the revenue, require the
proprietor to comply with any conditions specified in the
certificate, and it shall be the duty of the proprietor to comply
with the conditions so specified.
13. Any reference in these Regulations to
admission to a place of entertainment or to a person
admitted to a place of entertainment of place shall be
deemed to include a reference to the admission to another of
part of the place of entertainment for admission to which part
payment involving duty or more duty is required of a person
who has been admitted to one part of that place of
entertainment, and to such a person admitted to such another
part of the place of entertainment and these Regulations shall
have effect accordingly.
[Subsidiary] Entertainments Duty Regulations
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District com-
missioner may
require
records to be
kept and
tickets to be
issued in
prescribed
forms.
Production of
tickets,
stamps,
vouchers, and
records.


Application
for repayment
of duty.
14. The district commissioner may, if he thinks it
necessary so to do for the protection of the revenue, require a
proprietor to keep registers of payments for admission and
records of adhesive stamps purchased and used, in such form
as he may prescribe, and to issue tickets in such form and
manner as he may prescribe, and it shall be the duty of the
proprietor to comply with such requirements.
15. (1) The proprietor shall at all reasonable times on
demand by any district commissioner or officer of the
Audit Department produce to such officers all books and
records kept by the proprietor in connection with any
entertainment, all tickets and all portions of any tickets and all adhesive stamps for the time being in his possession,
and shall allow such officers to inspect and take an
account of the same or to remove the same for the
purpose of examination or inquiry.
(2) A person who has been admitted to an
entertainment in respect of which the proprietor has not made
arrangements approved by the district commissioner for
furnishing returns of payments for admission and given
security to his satisfaction for the payment of duty, shall upon
demand made during the course of, or immediately before
or after the entertainment, produce to any district
commissioner the ticket badge, card of membership, voucher
or document by means of which he was admitted, or a
portion of the ticket by means of which he was admitted
bearing a stamp defaced in accordance with regulation 7(4).
16. Every application for repayment of duty shall be
made in such form as the district commissioner may
prescribe, and the applicant shall truly furnish to the district
commissioner all particulars required by him in relation to
such application.
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[Subsidiary] Entertainments Duty Regulations
Entertainments Duty 14