Canadian Film Weekly Year Book of the Canadian Motion Picture Industry (1958)

$2 add 10c to the scale: above; from $2.01 to $3 odd 20c, etc. Holders of complimentary or season tickets and every person admitted free into a place of amusement to attend or take part in an amusement shall pay the duty based on the price of admission that he would pay if he did not hold such ticket or was admitted free. Since May I, 1952, a service eharae of 5c on admission prices below $1 and 10c on admission prices higher than $1 is levied on attractions given in municipal buildings, which are: the Colisee, Palais Montcalm, Municipal Baseball Stadium and the city-owned race track. NEW BRUNSWICK Up to 25c, 2c; 26-30, 3c; 31-40, 4c; 41-45, 5c; 46-50, 6c; 51-60, 7c; 61-70, 8c; 71-80, 9c; 81-90, 10c; 91-$1.00, 11c; 1.01 and over, 11 per cent. Passes subject to tax of 10 cents. Five per cent discount is allowed on all tickets, which are purchased by theatres from the province. No tax shall be charged for children under 12 years of age attending a matinee where the admission charge is not over I0 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, 1956) Up to 30c, no tax; 31-38, 2c; 39-70, 5c; 71$1.00, 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 June |, 1953) Up ta 12c, 2c; 13 to 27, 3c; 28 to 36, 4c; 37 to 40, 6c; 41 to 47, 9c; 48 to 52, 10c; 53 to 57, Tle; 58 to 65, 13c; 66 to 75, 15¢c; 76 to 85, 17c¢; 86 to $1.00, 20c; over $1.00, 25c. Passes subject to tax at the maximum rate payable for admission and shall not be less than 10c. No tax shall be charged for children where the admission fee is [6c or less before 5 p.m. on any Saturday or statutory holiday. 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 Government the Local 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 charitable, educational or religious purposes. The owner acts as agent of the council and is required 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 pose and collect an entertainment tax: im BADGER'S QUAY VALLEYFIELD POOL'S ISLAND Ten per cent on gross proceeds. BAY ROBERTS Ten dollars per annum on performances by residents and five per cent of gross proceeds on Performances by non-residents. BELLEORAM Five per cent of gross proceeds. BURIN Two and one-half per cent on gross proceeds of residents and five per cent on non-residents. CARBONEAR Five cents per admission. CHANGE ISLANDS Two dollars for each entertainment or performance. : CHANNEL — PORT-AUX-BASQUES Ten cents per ticket evening shows and ten cents per ticket sold to adults at matinees. CLARENVILLE Non-residents only ten per cent of gross receipts. Minimum tax ten dollars. 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 Five dollars per night. FORTUNE Five cents per ticket. FRESHWATER Five per cent on gross proceeds of local residents and ten per cent on gross proceeds of non-residents. GLOVERTOWN 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. Five cents MARYSTOWN Three per cent net proceeds {Non-resident performers). Two per cent net proceeds {Resident performers). 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 Five tents per ticket. 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. 39