✨ Amusements Tax Regulations
May 2.]
THE NEW ZEALAND GAZETTE. 1701
furnish returns of the payments for admission to the undermentioned entertainment, of which I am proprietor. I attach bond for £ as security for payment of tax.
The following are the particulars of the entertainment before referred to:
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Name and situation of place of entertainment :
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Full name of proprietor (when the applicant is a company, the full names of the directors, together with an extract from the articles of association relating to the affixing of the common seal):
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Class of entertainment (theatre, music-hall, sports, horse-races, &c.)
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Full name of person holding the license granted by the licensing authority:
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Full name and description of the person who would be appointed to certify the returns of payment for admission (also the same particulars of a second person to act in the absence of the appointed person):
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The full holding-capacity of each part of the house, grandstand, or enclosure, and the usual price of admission to each part:
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The number of pay-boxes or box offices at which payment for admission is made, and the parts of the house, grandstand, or enclosure controlled by each pay-box or box office:
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The method of admission to each part of the house, grandstand, or enclosure, whether by single ticket torn from roll or counterfoil for numbered seats, or by automatic registration by metal disc machine, or by turnstile, or by tickets numbered and issued in a consecutive series for unnumbered seats:
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The number of entertainments per week, specifying the time at which each is given:
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In the case of turnstiles or check machines, the number of admissions which are registered before the indicator returns to zero:
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The date (day and month) to which the annual return referred to in 2 of the General Conditions would be made up:
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The name and address of the company, society, or person who is the proposed surety to the bond to be given for securing the duty and compliance with the conditions of this application:
Dated at , this day of , 191.
Signature: Address:
The GENERAL CONDITIONS under which permission will be allowed are as follows:
- A complete and accurate return shall be furnished in duplicate weekly to the Commissioner or Deputy Commissioner (or to such person as the Commissioner may designate for the purpose) showing the total number of persons admitted during each week at each price of admission on which tax is paid (including payments for transfers from one part of the entertainment to another part, together with a remittance for the proper amount of amusements-tax). The return shall be in such form as the Commissioner directs, and shall be certified by the person named under heading 5 in the attached form of application, and shall be accompanied by signed duplicates of the actual returns which are prepared by the cashiers and box-office clerks for each performance, specifying particulars of admission at each price on which tax is paid; transfers at each price; free admissions and bookings at outside agencies. The returns shall be furnished within two days of the end of each week.
When automatic check machines or turnstiles, or tickets numbered or in consecutive series, are used, the starting and finishing numbers shown on the indicators or on the tickets must be stated on the returns of the cashiers and box-office clerks for each performance.
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An annual return of the number of persons admitted at each price of admission (including payments for transfers from one part of the entertainment to another part), certified by a public accountant, shall be furnished to the Commissioner within two months of the date specified by the applicant in heading 11 in the attached form of application.
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The price of admission must be clearly shown separately from the amount of tax on a notice exhibited at each pay-box.
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Where automatic machines which register the number of admissions paid are used—
(a.) The machine must be securely fixed to the ground or to the structure of the building, and not removed without the permission in writing of the Commissioner.
(b.) The indicator that records the number of admissions must be capable of being secured by a departmental lock or seal, and the Commissioner may, if he so desire, secure such indicator, and such lock or seal must not be interfered with by any person other than an officer authorized in writing by the Commissioner.
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Previous notice in writing not less than seven days shall be sent to the Commissioner of any alteration in the price of admission which would affect the rate of tax.
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Immediate notice in writing must be sent to the Commissioner of the intention to cancel any performance or to close the place of entertainment for a period. When the place of entertainment is closed for a period the dates from and to which it is closed to be stated.
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All books and documents required by the Commissioner for the purpose of checking returns are to be placed at the disposal of the Commissioner or his officers at all reasonable times. Counterfoils from which tickets of admission are taken need not be retained for this purpose for more than three months.
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A copy of the certificate of the Commissioner granting this application must be exhibited in a prominent position at each public entrance to the place of entertainment at all times when the place is open to the public. Each copy will remain the property of the Commissioner, and must be returned to the Commissioner on demand by him in writing.
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This concession may be cancelled at any time if the Commissioner is satisfied that there has been any failure on the part of the proprietor of the entertainment or any of his employees to observe all or any of the foregoing conditions or any breach of the provisions of Part III of the Finance Act, 1917, or the regulations thereunder.
Form B.
NEW ZEALAND.
Amusements-tax—Part III, Finance Act, 1917.
CERTIFICATE.
THIS IS TO CERTIFY THAT has been granted permission to furnish returns of payment for admission to the Deputy Commissioner of Stamps at , and has given approved security for the payment of tax as required by section 59 of the Finance Act, 1917.
Dated at , this day of , 191.
, Commissioner of Stamps.
The GENERAL CONDITIONS under which this permission is granted are as follows:
- A complete and accurate return shall be furnished weekly to the Commissioner (or to such person as he may designate for the purpose) showing the total number of persons admitted during each week and at each price of admission on which tax is paid (including payments for transfers from one part of the entertainment to another part, together with a remittance for the proper amount of amusements-tax). The return shall be in such form as the Commissioner directs, and shall be certified by the person named under heading 5 in the form of application, and shall be accompanied by signed duplicates of the actual returns which are prepared by the cashiers and box-office clerks for each performance, specifying particulars of admission at each price on which tax is paid; transfers at each price; free admissions and bookings at outside agencies. The return shall be furnished within two days of the end of each week.
Where automatic check machines or turnstiles, or tickets numbered and in consecutive series, are used, the starting and finishing numbers shown on the indicators or on the tickets must be stated on the returns of the cashiers and box-office clerks for each performance.
-
An annual return of the number of persons admitted at each price of admission (including payments for transfers from one part of the entertainment to another part), certified by a public accountant, shall be furnished to the Deputy Commissioner within two months of the date specified by the applicant in heading 11 in the form of application.
-
The price of admission must be clearly shown separately from the amount of tax on a notice exhibited at each pay-box.
-
Where automatic machines which register the number of admissions paid are used:
(a.) The machines must be securely fixed to the ground or to the structure of the building, and not removed without the permission in writing of the Commissioner.
(b.) The indicator which records the number of admissions must be capable of being secured by a departmental lock or seal, and the Commissioner may, if he so desire, secure such indicator, and such lock or seal must not be interfered with by any person other than an officer authorized in writing by the Commissioner.
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Previous notice in writing not less than seven days shall be sent to the Commissioner of any alteration in the price of admission which would affect the rate of tax.
-
Immediate notice in writing must be sent to the Commissioner of the intention to cancel any performance or to close the place of entertainment for a period.
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Online Sources for this page:
VUW Te Waharoa —
NZ Gazette 1918, No 64
NZLII —
NZ Gazette 1918, No 64
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Regulations under Part III of the Finance Act, 1917
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💰 Finance & RevenueFinance Act, Regulations, Amusements Tax, Ticket Types, Tax Payment, Stamped Tickets