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PRINCE EDWARD ISLAND
I 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 is 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 +o 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
Five 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 resi¬ 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 Licence. — (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:
(I) If conducted in premises located in the cities of Vancouver or Victoria and not licensed under any sub¬ sequent clause of this regulation,
provided the licence fee shall not exceed $300 or less than $75, for each seat 20c
(2) If conducted in premises within the
limits of any organized municipality or corporation townsite, and not licensed under any subsequent clause of this regulation, where the seating capacity does not exceed 300 persons . $65
For each seat in excess of 300, provided the fee shall not exceed the sum of $250 15c
(3) If conducted in premises not licensed under any other clause of this regu
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