D-14 - Amusement Tax Act

Updated to 1 April 1999

This document has official status.

chapter D-14

Amusement Tax Act

Repealed, 1992, c. 25, s. 1.

1992, c. 25, s. 1.

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.

1.1. Sections 2 to 16 apply in the territory of every local municipality which, by by-law, declares them applicable there.

For the purposes of these sections, the word “municipality” refers to any local municipality where a by-law adopted under the first paragraph is in force.

1991, c. 32, s. 211.

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.

3. The duty shall not be payable by a person required to pay a price of admission in order to take an active part in an athletic sport.

R. S. 1964, c. 76, s. 3; 1965 (1st sess.), c. 32, s. 1.

4. The duty shall be exigible in all cases, except where the amusement is given under the four following conditions, to wit:

(a)  By organizers and amateurs residing in Québec, who receive no remuneration whatever for their services on such occasion;

(b)  In a church or in a workmen’s or parish hall for the use of which, for such purpose, no rent or other remuneration is paid; however, the payment by the organizers to the owner of the place of amusement of the exact cost of the lighting, heating and cleaning of the place of amusement, occasioned by the performance, shall not be considered as a remuneration;

(c)  When the total gross proceeds derived therefrom are used exclusively for a charitable, agricultural or religious purpose, and

(d)  When such amusement does not comprise any exhibition of films,—

provided that the person, society or association giving the amusement shall have previously applied for the required exemption from the municipal officer, who is entitled to grant or refuse such exemption. Such an application must be sworn to before a revenue officer, a notary, a justice of the peace or a commissioner of the Superior Court.

R. S. 1964, c. 76, s. 5; 1965 (1st sess.), c. 32, s. 2; 1979, c. 36, s. 101.

5. (Repealed).

R. S. 1964, c. 76, s. 6; 1987, c. 69, s. 1.

6. Until otherwise provided for by by-law of the municipality where the place of amusement is situate, the duty shall be collected by the keeper of or person operating such place of amusement, by means of tickets and receptacles, both supplied by the owner of the places of amusement and controlled by the municipality, and the latter may grant to such person or to any other person such commission as it may deem expedient upon the sale of such tickets.

R. S. 1964, c. 76, s. 7; 1965 (1st sess.), c. 32, s. 3.

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.

7. In the case of amusement parks, the municipality may make an arrangement with the proprietors for the fixing of the tax to be collected and the mode of collection.

R. S. 1964, c. 76, s. 8; 1965 (1st sess.), c. 32, s. 4.

8. Every person:

(1)  Who, without having previously paid the duty provided for by this Act, enters a place of amusement for the purpose of attending a performance or for the purpose of taking part in any amusement whatever in such place; or,

(2)  Who, being the keeper of or the person operating a place of amusement or being one of the employees of such keeper or person, permits or authorizes, or is a party or privy to, the admission of any person to a place of amusement, for the purpose of attending a performance or taking part in any amusement therein, without payment of the duty provided for by this Act,

shall be guilty of an offence, and liable to a fine of not less than $10 nor more than $200.

R. S. 1964, c. 76, s. 9; 1990, c. 4, s. 395.

9. Every person who keeps or operates a place of amusement may be sued personally for any infringement of the provisions of paragraph 2 of section 8, committed by anyone in his employ, unless he prove that such infringement was committed without his knowledge and authorization.

In the event of a third condemnation for an infringement of the provisions of paragraph 2 of section 8, rendered against the person keeping or operating the place of amusement, the license shall be cancelled.

R. S. 1964, c. 76, s. 10.

10. (Repealed).

R. S. 1964, c. 76, s. 11; 1986, c. 95, s. 130; 1990, c. 4, s. 396.

11. Every infringement of the provisions of this Act not otherwise provided for shall be punishable by a fine of not less than $20 nor more than $100 for each offence.

R. S. 1964, c. 76, s. 12; 1990, c. 4, s. 397.

12. Every fine imposed for an offence under the provisions of this Act belongs to the municipality in which the offence was committed.

R. S. 1964, c. 76, s. 13; 1965 (1st sess.), c. 32, s. 5; 1990, c. 4, s. 398.

13. Any officer authorized by the chief of police of the municipality may enter free and without paying any entry duty any place of amusement, to ascertain if the provisions of this act are complied with.

R. S. 1964, c. 76, s. 14; 1965 (1st sess.), c. 32, s. 6.

14. Every municipality may make such regulations as may be deemed expedient for the purpose of carrying into effect, in its territory, the provisions of this act.

R. S. 1964, c. 76, s. 15.

15. The duties collected under this act or under any by-law or resolution passed thereunder belong to the municipality where the place of amusement is situate.

R. S. 1964, c. 76, s. 16; 1965 (1st sess.), c. 32, s. 7.

16. Any municipality which, under any law or by-law in force prior to 22 December 1916 was bound to distribute to hospitals and charitable institutions $0.01 out of each entrance duty collected for admission to a place of amusement, after deducting from such $0.01 its proportion of the expenses incurred for the imposition, collection and administration of such entrance duties, shall be bound to do so hereunder in the manner established by such law or by-law.

R. S. 1964, c. 76, s. 17.

17. The Government may, by proclamation, order that from the date mentioned in such proclamation, the municipality therein designated, situated in the vicinity of an unorganized territory in which a place of amusement is established and operated, shall have jurisdiction with respect to the collection of the entry duty in such place of amusement, and that the provisions of this act shall apply, mutatismutandis, to such collection.

The first paragraph does not apply with regard to an unorganized territory where a by-law adopted under section 1.1 by a regional county municipality acting in the capacity of a local municipality in accordance with section 8 of the Act respecting municipal territorial organization (chapter O-9) is in force.

R. S. 1964, c. 76, s. 18; 1991, c. 32, s. 213.

18. (This section ceased to have effect on 17 April 1987).

1982, c. 21, s. 1; U. K., 1982, c. 11, Sch. B, Part I, s. 33.

REPEAL SCHEDULE

In accordance with section 17 of the Act respecting the consolidation of the statutes (chapter R-3), chapter 76 of the Revised Statutes, 1964, in force on 31 December 1977, is repealed effective from the coming into force of chapter D-14 of the Revised Statutes.