D-14 - Amusement Tax Act

Section 2 Disposition versions

1991-06-20

2. No person shall attend or take part in an amusement at any place of amusement, without having previously paid to the municipality where such place of amusement is situate a duty equal to ten per cent of the price of admission.Every fraction must be counted as a whole.

The Government may, by by-law, prescribe every category of places of amusement or designate by name such places where attendance at or participation in an amusement does not require the payment of a duty.

Notwithstanding the first paragraph, no duty is exigible where a place contemplated in the said paragraph is included in a category established by the by-law made under the second paragraph or is designated by name therein.

R. S. 1964, c. 76, s. 2; 1991, c. 32, s. 212.

1977-12-31

2. No person shall attend or take part in an amusement at any place of amusement, without having previously paid to the municipality where such place of amusement is situate a duty equal to ten per cent of the price of admission. Every fraction must be counted as a whole.

R. S. 1964, c. 76, s. 2.