Sub-Part G – Admission Charge

128. Levy of admission charge

(1) Subject to this section and section 129, a Municipal City Council, Municipal Town

Council or District Council may levy an admission charge on any payment made by any person

for admission to any park, site, garden, zoo, fair, seaside resort, hotel, exhibition hall, reception

hall, theatre, cinema hall, car park, discotheque, night club or such other place within its

administrative boundaries as may be prescribed by regulations made by the Council.

(2) The admission charge leviable under subsection (1) shall be an amount

representing 10 per cent, or such other percentage as may be prescribed, of the sum paid for

admission.

(3) The owner of any place to which members of the public are admitted on payment

of any fee, charge or ticket shall pay the admission charge leviable under subsection (1).

(4) The owner of any place specified in subsection (3) shall not admit any person to

that place against payment of any fee, charge or ticket, unless he has made arrangements with

the Municipal City Council, Municipal Town Council or District Council for furnishing returns of

the payments so made for admission and has furnished to the council such security as it may

request.

(5) Any person who contravenes subsection (4) shall commit an offence.

(6) (a) Where the payment for admission to a place is made by means of a lump

sum paid as a subscription or contribution to any club, association, or society, or for a season

ticket or for the right of admission to a series of entertainments or shows or to any entertainment

or show during a certain period of time, the admission charge shall be paid on the amount

of the lump sum.

(b) Where the Municipal City Council, Municipal Town Council or District

Council is satisfied that the payment of a lump sum or any payment for admission to a

place represents payment for other privileges, rights or purposes besides admission to

the place, the admission charge shall be levied on such amount as appears to the

Council to represent the right of admission in respect of which admission charge is

payable.