AMUSEMENT TAX

Pukekohe & Waiuku Times, Volume 7, Issue 393, 19 July 1918, Page 4

AMUSEMENT TAX

PATRIOTIC ENTERTAINMENTS MUST BE REGISTERED Tn view of the confusion which ha? arisen in re.«pect to the payment of Amusement? Tax, an enquiry was recently directed to the ComßiissionT of Stamp on behalf of a recognised War Relief Association, as to whether reparation of patriotic entertainments is necessary under the provision? of the Finance Act. Tt was pointed out that all the necessary

consents, under the War Funds Act are obtained, but the point raised wh? whether the requirements of the Finance Act had to be also complied wirh, thus rendering- it necessary, in the event of the expenditure not exceeding «0 per cent, of the receipts, to apply for a refund of the tax. Socials had already been held in the belief that the War Funds Act bad only to he complied with, but h doubt lias now arisen. It was added that ii the Finance Act docs not exclude those entertainments which arc held under the direction of, and for the benefit of those Societies recognised in the War Funds Act, sonic clear statement of the position should be announced. Various forms of entertainment are constantly bein? promoted by the Societies themselves, or by independent workers with the, approval of the Societies, to supplement the funds for war relief work. These entertainments are not registered, nor is any tax paid. the. general belief heintr that omnpliancc with the War Funds Act only is necessary. In reply, the Deputy Commissioner of Stamps states that all entertainments, whether held for patriotic or other purposes, must be registered. On receipt of application for registration, the necessary forms are posted to enable the balance-sheet to be submitted, in order to show whether the expenses do not exceed 20 per cent, of the receipts. If the Commissioner is satisfied that the expenses are within the limit allowed, the tax is not demanded.

He enclosed a copy of thf Regulations governing the collection of the Amusements Tax, adding that # will be observed therefrom that any proprietor of premises in which an entertainment not registered is held is liable' to a penalty of £SO. The promoters of entertainments for patriotic purposes are aotiag in the belief that they have only to seek consent of the Mayor or County chairman or other officer enabled by the War Funds Act to give permission for ■loney railing for war relief. It is true that they mast do this. But they must also comply with the Finance Act, and haye the entertainment registered, making application for registration at least seven .lays before the entertainment is held. No entertainment is r*_rarded as exempt from payments of Amusements Tax. hut the Commissioner is empowered to refund the tax when satisfied 'that the nett proceeds of the entertainment are devoted direelly to a philanthropic or charitable purpus,', and that the whole of the expenses do not amount to 20 per cut. of the receipts." ft is made an offence for any person to conduct any ontertahiment not registered in accordance with the regulations, anil it is also an offence for the owner of any hall or place i>l entertainment to permit the use of his premise* for any entertainment. It is required, evidently a- a cheek on the registrations, that every owner of a place of eniHiaiiiiueiit shall notify the Commissioner hi the :il-<t December "of the number, date, description and proprietor of all entertainments held during e.-ich •alendar year." " Waipa Post."