Canadian Film Weekly Year Book of the Canadian Motion Picture Industry (1960)

age attending a matinee where the admission charge is not over 10 cents on Saturday, New Year's Day, Good Friday, Dominion Day, Christmas Day, Victoria Day, Labour Day, Remembrance Day and the day appointed for the celebration of the birthday of the reigning sovereign. NOVA SCOTIA (Effective, July 15, 19561 Up to 30c, no tax; 31-38, 2c; 39-70, 5c; 71SI. 00, 10c; $1.01 and over, 10c plus 5c for each 50c or fraction thereof. Passes subject to tax of not less than 5 cents. PRINCE EDWARD ISLAND (Effective Jan. I, 1959) Up to 30c, no tax; 31 to 40, 2c; 41 to 45, 3c; 46 to 60, 5c; 61 to 75, 7c; 76 to $1, 10c; over $1 5c for every 50c or fraction thereof. NEWFOUNDLAND A provincial entertainment tax of 5c on every adult admission, called the Cancer Control Tax, went into effect July I, 1953. The receipts from this tax will be used to finance cancer research or treatment. Under Section 73 of the Local Government Act, 1956, councils may impose a tax upon every person attending a place of entertainment, but this tax does not apply to any entertainment where the proceeds are to be used for chari¬ table, educational or religious purposes. The owner acts as agent of the council and is re¬ quired to collect the tax by means of tickets or otherwise and is responsible for the payment to the council of any money collected in respect of the tax. The rate of Entertainment Tax may be fixed by the council and may be varied as between resident and non-resident performers and as between different kinds of entertainments. The following Newfoundland Municipalities im¬ pose and collect an entertainment tax: BADGER'S QUAY VALLEYFIELD POOL'S ISLAND Ten per cent on gross proceeds. BAY ROBERTS Ten dollars per annum on performances by resi¬ dents and five per cent of gross proceeds on performances by non-residents. BELLEORAM Five per cent of gross proceeds. BURIN Five cents per ticket. CARBONEAR Five cents per admission. CATALINA Pive per cent of gross proceeds (Entertainment). CHANGE ISLANDS Two dollars for each entertainment or per¬ formance. CHANNEL — PORT-AUX-BASQUES Twenty per cent of gross proceeds. CLARENVILLE Non-residents only ten per cent of gross re¬ ceipts. CORNER BROOK Ten cents per admission with the exception of matinees. DEER LAKE Ten per cent of gross receipts. ENGLEE One dollar per performance. FOGO Three per cent of gross proceeds. FORTUNE Five cents per ticket. FRESHWATER Five per cent on gross proceeds of local r*, dents and ten per cent on gross proceeds of non-residents. GLOVERTOWN Five cents per ticket. GRAND BANK Five cents per ticket for residents; $15 each performance for non-resident performers. GREENSPOND Two dollars for each performance. HARBOUR GRACE Five cents per ticket sold to adults. JERSEYSIDE Six per cent gross receipts. LEWISPORTE Ten per cent of gross proceeds. MAIN BROOK Three cents per ticket. MARYSTOWN Three per cent of gross proceeds (Non-resi¬ dents). Two per cent of gross proceeds (Resi¬ dents) . PLACENTIA Five cents per ticket sold. RAMEA Five dollars per performance. ST. ANTHONY Five cents per ticket. ST. JOHN'S Ten per cent on gross proceeds. ST. LAWRENCE Five cents per ticket sold to adults. SPRINGDALE SOUTH BROOK Ten per cent of gross proceeds. STEPHENVILLE Ten cents per admission to adults. WESLEYVILLE Five per cent gross proceeds on entertain¬ ments sponsored by residents and ten per cent on gross proceeds by non-residents. WINDSOR Five cents per ticket. Theatre Licence Fees BRITISH COLUMBIA Imposed Under the "Fire Marshal Act" 41. Theatre Licences. — (a) No moving-picture theatre shall be opened to the public except after a licence therefor has been obtained from the Fire Marshal, which licence shall be kept posted in a conspicuous place on the licensed premises. The license fees payable under the "Fire Marshal Act" for licences for moving-picture theatres shall be as follows: (!) If conducted in premises located in the cities of Vancouver or Victoria, and not licensed under any sub¬ sequent clause of this regulation, 35