D-14 - Amusement Tax Act

Section 1 Disposition versions

1977-12-31

1. For the purposes of this act:—

(1)  The words: “place of amusement” shall mean and include every theatre, movie theatre, concert hall, music hall, hall for dancing or for other amusements, circus, side-show, menagerie, baseball park, athletic park, amusement park, skating-rink, or other place where an exhibition or entertainment is given or game played, and where an entrance fee is charged or collected through the sale of tickets or otherwise, except a race-meeting at which bets, wagers or pools are not sold, received or recorded under the pari mutuel system.

(2)  The expression: “price of admission” means and includes any payment made to attend or take part in any amusement.

R. S. 1964, c. 76, s. 1; 1973, c. 17, s. 172.