Ministère de l'Emploi et de la Solidarité sociale
Consolidated Statutes and Regulations Consolidated Statutes Consolidated Regulations Annual Statutes and Regulations Annual Statutes Annual Regulations Additional information Québec Official Publisher What’s new? Information note Policy of the Minister of Justice Laws: Amendments Laws: Provisions not in force Laws: Provisions brought into force Annual Statutes: PDF versions since 1996 Regulations: Amendments Annual Regulations: PDF versions since 1996 Court Decisions

D-14 - Amusement Tax Act

Section 2
Disposition versions

Full text
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.
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.
© Gouvernement du Québec