GUIDE ON THE ENTERTAINMENTS ORDINANCE CAP. 266
AS AMENDED BY ACT No. 6 OF 1968
1. The following guide is intended for all persons in the State, proposing
to hold dances, cinema exhibitions, amusements or performances to which persons
will be admitted for payment on or after 1st April, 1968.
2. LICENSING OF PLACES OF ENTERTAINMENT
(i) Any premises kept or used as a place of entertainment (in-
cluding dances and cinema exhibitions), must first be licensed for
that purpose by the District Magistrate.
(ii) Such licence may be granted by the Magistrate for any period
not exceeding twelve (12) months upon payment into the Sub-
Treasury or Inland Revenue Division the following prescribed
Roseau or within Elsewhere in
Fees for Licence 1 Mile thereof the State
Licence for one specific occasion $ 5.00 $ 2.50
Licence for a period not exceeding 14 days 10.00 5.00
S, 1 month 15.00 7.50
S, 6 months 25.00 12.50
S, 12 months 40.00 20.00.
(iii) The Magistrate may also transfer any such licence by endorse-
ment thereon upon payment into the Sub-Treasury or Inland
Revenue Division the fee of one dollar ($1.00).
(iv) Any place of entertainment licensed for a period exceeding 14
days must have affixed on or over the outside of the main entrance
the words "Licensed in pursuance of the Entertainments Ordin-
3. ENTERTAINMENTS TAX
(i) The following shall be charged and paid on all payments for
admission to any cinema exhibition in addition to any other
fee payable under the Entertainments Ordinance or any other
law of the State -
Roseau and within 1 mile thereof
(a) a tax of 1 cent on every 5 cents or part thereof, excluding
the amount of tax, and
Any other part of the State
(b) a tax of 1 cent on every 10 cents or part thereof, excluding
the amount of the tax.
(ii) All persons shall be admitted for payment to cinema exhibitions
with a ticket (not used before) bearing a stamp showing that the
proper tax has been paid. Such tax shall be paid by means of
the stamp on the ticket and shall be charged in respect of each
person admitted for payment.
(iii) Notwithstanding 3 (ii) above, the Financial Secretary may, at
his discretion, permit the tax on admission to cinema exhibitions
to be paid in arrears but not exceeding 1 month on production of
the account books and records of the exhibitor showing full
particulars of tickets sold and price charged for each ticket.
Any person wishing to take advantage of this provision should
consult the Inland Revenue Division as soon as possible.
4. OTHER FORMS OF ENTERTAINMENT
In addition to any fee payable under the Entertainment Ordinance or any
other law of the State the following prescribed fees shall be paid in respect of any
entertainment (not including dances or cinema exhibitions) -
Roseau and within Elsewhere
For every day or part thereof 1 Mile thereof in the State
For any entertainment (except cinema
exhibitions and dances) $10.00 $ 5.00
5. NON-RESIDENT ENTERTAINMENTS TAX
In addition to any tax or fee payable under the Entertainments Ordinance
or any other law of the State, the following prescribed fees shall be paid in respect
of any entertainment not held by any person born in the State or residing therein
for at least 5 years immediately preceding such entertainment -
Roseau and within Elsewhere in
Licence 1 mile thereof the State
For each week or part thereof $25.00 $15.00.
6. CHARITABLE ENTERTAINMENTS
The Minister of Finance shall remit all fees and taxes under the Entertain-
ments Ordinance as amended upon being satisfied that -
(a) the net proceeds of any entertainment are devoted to philanthropic
or charitable purposes;
(b) the entertainment is of a wholly educational character; or
(c) the entertainment is intended only for the amusement of children.
As the provisions of the Entertainments (Amendment) Act of 1968 come
into force on 1st April,1968, it is therefore necessary that all persons concerned
with the holding of performances, amusements and cinema exhibitions in particular
should familiarise themselves with the requirements of the Act. In this respect
cinema exhibitors are required by the Act to be in possession of tickets which will be
stamped at the Inland Revenue Division.
C. A. SORHAINDO
File No. F17/12
llth March, 1968.