D-14 - Amusement Tax Act

Section 6.1 Disposition versions

1987-12-14

6.1. The collector of the duty shall, at the request of the municipality, prove that certain persons were admitted to the place of amusement without charge or for a price of admission under the price they would otherwise have paid, in particular, by means of a complimentary ticket or season ticket, or that they have obtained such a ticket which will allow them to be admitted without charge or for a reduced price.

In the absence of the proof required under the first paragraph, the collector is deemed to have collected, from such persons, the amount of duty computed on the basis of the price of admission they would otherwise have paid.

1987, c. 69, s. 2.