Entertainments Tax Act

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F.A WS OF KENYA S
The Entertainments ict
CHAPTER 479
Price: KSh. 10.50
Revised Edition 1990 (1983)
Printed and Published by the Government Printer
Nairobi

2 CAP. 479 Entertainment Tax [Rev. 1990
CHAPTER 479
THE ENTERTAINMENTS TAX ACT
ARRANGEMENT OF SECTIONS
Section
1—Short title.
2—Interpretation.
3—Tax on admission to entertainments.
4—Method of payment of tax.
5—Penalty for admission of person without payment of tax.
6—Tax chargeable in respect of each person.
7—Recovery of tax.
8—Tax on admission by subscription.
9—Exemption of certain entertainments.
10—Regulations.
11—Power of entry and inspection.
12—Power to waive tax.
13—Tax to be revenue of Government.

n.
9—Exemption of certain entertainments.
10—Regulations.
11—Power of entry and inspection.
12—Power to waive tax.
13—Tax to be revenue of Government.

Interpretation. L.N. 193/1965,
6 of 1981, s. 6,
10 of 1988, s. 40. hibition, performance or
are admitted for payment, but
play within the meaning of that
and Stage Plays Act or a game or sport;
"entertainment" includes a :
amusement to which pers
does not include a
term in the F"
I\ cl rl CP
Cap. 222?*
r -"
Tax on
admission to
entertainments. L.N. 193/1965. Rev. 1990] Entertainment Tax CAP. 479 3
CHAPTER 479
THE ENTERTAINMENTS TAX ACT
Commencement: 1st January 1951
An Act of Parliament to make provision for the imposition
and recovery of a tax in respect of entertainments, and
for matters incidental thereto and connected therewith
1. This Act may be cited as the Entertainments Tax
2. In this Act, except where the context otherwise
requires—
"admission" means admission as a spectator or one of
an audience and includes an admission to a bail or dance;
"admission to an entertainment" includes admission to
a place in which the entertainment is held;
"collector" means a District Commissioner, a Revenue
Officer or any person appointed in writing by a District
Commissioner to be a collector for the purposes of this Act;
Act. 63 of 1950,
14 of 1957,
50 of 1958,
39 of 1959,
28 of 1961,
L.N.

iting by a District
Commissioner to be a collector for the purposes of this Act;
Act. 63 of 1950,
14 of 1957,
50 of 1958,
39 of 1959,
28 of 1961,
L.N.

62411963,
L.N. 193/1965,
10 of 1972,
11 of 1976,
13 of 1979,
6 of 1981,
10 of 1988. Short title. "payment for admission" includes any payment by a
person who, having been admitted to one part of a place
of entertainment, is subsequently admitted to another part
thereof for admission to which a payment involving tax or
more tax is required;
"proprietor" in relation to an entertainment includes
a person responsible for the management thereof and a
person on whose behalf payments for admission to an
entertainment are received. 3. Except as otherwise provided in this Act, there shall
be charged, levied and paid on all payments for admission
to an entertainment a tax (in this Act referred to as entertain-
ments tax) at theratespecifiediirthe-Sehedule
c .\-

aid on all payments for admission
to an entertainment a tax (in this Act referred to as entertain-
ments tax) at theratespecifiediirthe-Sehedule
c .\-

4 CAP. 479 Entertaimnent Tax [Rev. 1990
Method of
payment of
tax. L.N. 193/1965. Penalty for
admission of
person without
payment of
tax. L.N. 193/1965. Tax chargeable
in respect of
each person. L.N. 193/1965. 4. No person shall be admitted for payment to an
entertainment in respect of which the payment is subject to
entertainments tax except—
(a)with a ticket stamped with an entertainments tax
stamp denoting that the apprcpriate entertainments
tax has been paid; or
(b)with a ticket purchased from a collector, denoting
the appropriate entertainments tax payable thereon;
or
(c)in special cases with the approval of a collector,
through a barrier which or by means of a mechanical
contrivance which, automatically registers the
number of persons admitted,
unless the proprietor of the entertainment has made arrange-
ments approved by a collector for furnishing returns of the
payments for admission to the entertainment and has given
security up to an amount and in a manner approved by a
collector for the payment of entertainments tax. 5.

dmission to the entertainment and has given
security up to an amount and in a manner approved by a
collector for the payment of entertainments tax. 5.

If a person is admitted for payment to a place of
entertainment and section 4 is not complied with, the pro-
prietor of the entertainment to which he is admitted shall
be guilty of an offence and liable to a fine not exceeding two
thousand shillings or to imprisonment for a term not exceed-
ing six months, and shall, in addition, be liable to pay any
entertainments tax which should have been paid. 6. Entertainments tax shall be charged in respect of
each person admitted for payment and, in the case of admis-
sion by stamped ticket or by a ticket purchased from a
collector, shall be paid- by means of the stamp on the ticket
or by the purchase of the ticket, as the case may be, and in
the case of admission otherwise than by stamped ticket or
'ticket purchased shall be calculated and paid on the number
of admissions. 7. Entertainments tax, in the case of admission other-
wise than by stamped ticket purchased from the collector,
shall be recoverable from the proprietor as a civil debt. 8.

in the case of admission other-
wise than by stamped ticket purchased from the collector,
shall be recoverable from the proprietor as a civil debt. 8.

Where the payment for admission is made by means
of a lump sum paid as a subscription or contribution to a
club, association or society, or is for a season ticket or for
the right of 'admission to a series of entertainments or to an
entertainment during a certain period of time, the entertain-
ments tax shall be paid on the amount of the lump sum :
Tax on
admission by
subscription. L.N. 193/1965. Recovery of
tax. L.N. 193/1965.

he entertain-
ments tax shall be paid on the amount of the lump sum :
Tax on
admission by
subscription. L.N. 193/1965. Recovery of
tax. L.N. 193/1965.

Rev. 1990] Entertainment Tax CAP. 479 5
Provided that, where a collector is satisfied that the pay-
ment of a lump sum or a payment for a ticket represents
payment for privileges, rights or purposes other than the
admission to the entertainment, entertainments tax shall be
charged on such an amount as appears to a collector to repre-
sent the right of admission to entertainments in respect of
which entertainments tax is payable. 9. (1) Entertainments tax shall not be charged on pay-
ment for admission to an entertainment in respect of which
a District Commissioner is satisfied, on application made to
him in writing before the date of the entertainment—
(a) that the net proceeds thereof will be applied to public
purposes of a charitable, philanthropic, educational,
medical, scientific or cultural nature; or
(b)that the entertainment is organized by a society which
is not established or conducted for profit, and that
the objects of the society are of a charitable,
philanthropic, educational, medical, scientific or
cultural nature, and that the entertainment is in
furtherance of those objects.

re of a charitable,
philanthropic, educational, medical, scientific or
cultural nature, and that the entertainment is in
furtherance of those objects.

(2) For the purposes of subsection (1) (a), "net proceeds"
means either the gross proceeds less the expenses of pro-
moting the entertainment, or one-half of the gross proceeds,
whichever is the greater. (3) Every exemption under this section shall be certified
in writing by a District Commissioner. (4) In granting a certificate under this section, a District
Commissioner may impose such conditions, to be specified
in the certificate, as he may think proper, and a breach of
any such condition shall render the certificate void. 10. (1) The Minister may make regulations generally for
carrying into effect the provisions of this Act. (2) Regulations made under subsection (1) may, without
prejudice to the generality of the powers thereby conferred,
provide for—
(a)securing the payment of entertainments tax;
(b) the supply and use of stamps, of stamped tickets and
of tickets referred to in section 4 (b), or for the
stamping of tickets sent to be stamped;
(e) securing the defacement of stamps, when used;
Exemption of
certain
entertainments. L.N. 624/1963,
L.N. 193/1965. Regulations. L.N. 624/1963,
L.N. 193/1965.

ing the defacement of stamps, when used;
Exemption of
certain
entertainments. L.N. 624/1963,
L.N. 193/1965. Regulations. L.N. 624/1963,
L.N. 193/1965.

6 CAP. 479 Entertainment Tax [Rev. 1990
Power of
entry and
inspection. L.N. 193/1965. (d)the use of tickets covering the admission of more than
one person and the calculation of the entertainments
tax thereon;
(e)the payment of entertainments tax on the transfer
from one part of a place of entertainment to
another;
(f)controlling the use of barriers or mechanical contri-
vances (including the use of the same barrier or
mechanical contrivance for payments of a different
amount), and for securing proper records of admis-
sion by means of barriers or mechanical contrivances. 11. (1) A police officer not below the rank of Assistant
Inspector, a collector and a person authorized in writing
for the purpose by a collector may enter any place of
entertainment while an entertainment is proceeding, and
may enter a place ordinarily used as a place of entertain-
ment at any reasonable time, for the purpose of ascertaining
whether or not the provisions of this Act and of any regula-
tions made under this Act are being complied with.

time, for the purpose of ascertaining
whether or not the provisions of this Act and of any regula-
tions made under this Act are being complied with.

(2) A person who prevents or obstructs the entry of
a police officer or other person duly authorized shall be guilty
of an offence and liable to a fine not exceeding one thousand
shillings or to imprisonment for a term not exceeding six
months. 12. The Treasury may waive the payment of enter-
tainments tax on payment for admission to an entertainment
to which section 9 is not applicable. 13. All entertainments tax collected or levied under this
Act shall be revenue of the Government. SCHEDili F —
(c) by deleting the Schedule. uL we
Sh. cis. (a) does not exceed Sh. 5 ... Nil
(b) exceeds Sh. 5 but does not exceed Sh. 10 1
(c) exceeds Sh. 10 but does not exceed Sh. 15 2
(a') exceeds Sh. 15 but does not exceed Sh. 20 3
(e) exceeds Sh. 20 but does not exceed Sh. 25 4
(f) exceeds Sh. 25 but does not exceed Sh. 30 5
(g) exceeds Sh. 30 but does exceed Sh. 50 ... 8
(h) exceeds Sh. 50 but does not exceed Sh. 75 20
(0 exceeds Sh. 75 . • 30
Power to
waive tax. L.N. 193/1965. Tax to be
revenue of
Government. L.N. 193/1965. 13 of 1979. s. 8,
10 cf 1938, s. 40. Where the pa
tax-

h. 75 . • 30
Power to
waive tax. L.N. 193/1965. Tax to be
revenue of
Government. L.N. 193/1965. 13 of 1979. s. 8,
10 cf 1938, s. 40. Where the pa
tax-

Rev. 1990] Entertainment Tax CAP. 479 7
[Subsidiary]
SUBSIDIARY LEGISLATION
Regulations under section 10
THE ENTERTAINMENTS TAX REGULATIONS
I. These Regulations may be cited as the Entertainments Tax
Regulations. 2. In these Regulations, "Government ticket" means a ticket of
admission supplied by a collector to a proprietor upon payment
therefor. upon which is indicated the appropriate entertainments tax
payable. 3. A proprietor wishing to make payment of entertainments
tax otherwise than by means of stamps or Government tickets shall
apply to a collector, stating the period for which he wishes so to make
payment and the amount of the tax he estimates will fall due for
payment during that period. 4. Each application shall reach a collector not later than fourteen
days before the commencement of the period for which payment is
to be made. 5.

od. 4. Each application shall reach a collector not later than fourteen
days before the commencement of the period for which payment is
to be made. 5.

A collector, having satisfied himself that the system of
accounting employed by the applicant is such as to afford a proper
check of the numbers and prices of tickets sold, shall stipulate the
security which in his opinion is necessary, and upon the giving of
such security shall agree to payment of the tax upon production of
returns after the expiration of the period agreed upon. 6. The returns to be furnished shall set out the numbers and
prices of the tickets actually sold and the tax payable thereon, and
shall be accompanied by the amount of the tax. 7. The returns shall reach a collector not later than fourteen days
after the expiration of the period agreed upon. 8. It shall be a condition of application to make payment under
the arrangement set forth in regulations 3 to 7 that the applicant's
books of account shall at any reasonable date and time be open to
audit by a collector and the Controller and Auditor-General, in so far
as is necessary to check the numbers and prices of the tickets sold. 9.

open to
audit by a collector and the Controller and Auditor-General, in so far
as is necessary to check the numbers and prices of the tickets sold. 9.

In all cases other than those provided for in regulations 3 to 8,
tickets for entertainments liable to entertainments tax shall be num-
bered consecutively haying printed on each the price of admission
and clearly stating whether such price is inclusive or exclusive of the
tax. 10. Every proprietor shall cause to be securely affixed to each
such ticket an entertainments tax stamp of the Government
purchased from a collector to the value of the tax navable. G.N. 587/1951,
L.N. 682/1961,
L.N. 624/1963.

an entertainments tax stamp of the Government
purchased from a collector to the value of the tax navable. G.N. 587/1951,
L.N. 682/1961,
L.N. 624/1963.

8 CAP. 479 Entertainment Tax [Rev. 1990
[Subsidiary] 11. (1) Subject to the provisions of these Regulations, no pro-
prietor shall deface, cut, •tear or diminish a Government ticket
before it is issued to the person paying for admission, or an adhesive
stamp before the ticket to which it is affixed is so issued, or admit
any person to an entertainment with a Government ticket, or a ticket
bearing an adhesive stamp, which has been defaced, cut, torn or
diminished. (2) No person being the holder of a Government ticket, or of a
ticket to which an adhesive stamp is affixed, issued for the purpose
of authorizing admission to an entertainment, shall deface, cut, tear
or diminish the ticket or stamp, as the case may be. (3) The proprietor shall cause to be collected the tickets of all
persons about to be admitted to an entertainment with a Government
ticket or a ticket bearing an adhesive stamp, and every person about
to be so admitted with such a ticket shall immediately before
admission to the entertainment deliver the ticket to the person
collecting the tickets.

to be so admitted with such a ticket shall immediately before
admission to the entertainment deliver the ticket to the person
collecting the tickets.

(4) When the ticket is so collected the person collecting the tickets
shall forthwith deface the stamp on the ticket by tearing the ticket
into two portions across the stamp, and shall return one portion of
the ticket to the person to be admitted to the entertainment, and the
proprietor shall retain the other portion thereof until it is removed
by a collector or a person appointed by him in that behalf, or until
midday on the day following the conclusion of the entertainment. (5) The proprietor shall keep the portions of tickets used each day
separate from those used on previous days. 12. (1) Where a proprietor issues a ticket purporting or in-
tended to authorize the admission to an entertainment of more than
one person, he shall cause the ticket to be clearly marked with the
number of persons so authorized to be admitted and the total price
charged for the ticket, and he shall not admit to the entertainment
by virtue of that ticket a greater number of persons than that marked
on the ticket.

arged for the ticket, and he shall not admit to the entertainment
by virtue of that ticket a greater number of persons than that marked
on the ticket.

(2) For the purpose of calculating the entertainments tax charge-
able in such a case, there shall be deemed to be as many payments
for admission as there are persons authorized to be admitted under
the ticket, and each of those payments shall be deemed to be equal
in amount to the total price charged for the ticket divided by the total
number of persons so authorized. 13. (1) After an entertainment in respect of which entertainments
tax has been paid, a refund of the tax paid on unsold tickets and
unused stamps may be claimed from a collector. (2) No refund will be made in respect of defaced, cut, torn or
diminished stamps, or stamped tickets. (3) Every application for repayment of entertainments tax shall
he made in such form as a collector may require, and the applicant
shall truly furnish to a collector all particulars required by him in
relation to such application.

form as a collector may require, and the applicant
shall truly furnish to a collector all particulars required by him in
relation to such application.

Rev. 1990] Entertainment Tax CAP. 479 9
[Subsidiary]
14. (1) Where entertainments tax is calculated and paid on a
lump sum for a season ticket or for a ticket authorizing admission to
an entertainment during a certain period of time, the proprietor shall
before issuing the ticket mark it with the name of the person to whom
it is to be issued, and shall not admit to the entertainment by virtue
of that ticket any person other than the person named on the ticket,
and no person other than the person named on the ticket shall obtain,
or attempt to obtain, admission to the entertainment by virtue of that
ticket.

,
and no person other than the person named on the ticket shall obtain,
or attempt to obtain, admission to the entertainment by virtue of that
ticket.

(2) Unless the proprietor of an entertainment has made arrange-
ments approved by a collector for furnishing returns of payments for
admission and has given security to a collector's satisfaction for the
payment of entertainments tax, he shall before issuing any such ticket
affix thereto an adhesive stamp denoting the proper amount of duty
chargeable thereon and shall deface the stamp by writing in ink on
the face thereof the date of issue of the ticket, and any such stamp
shall not be required to be defaced at the time of admission to the
entertainment in the manner prescribed in regulation 11 (4). 15. (1) In all cases in which admission to an entertainment or
entertainments is obtained by means of life membership of, or
periodical subscription to, a club, association or society, the proprietor
shall furnish a collector with true periodical returns of life members
and subscribers; and in the case of life members, the returns shall be
furnished not later than the 30th September in each year, and in the
case of subscribers not later than one month from the date upon
which the period covered by the subscription commences.

ember in each year, and in the
case of subscribers not later than one month from the date upon
which the period covered by the subscription commences.

(2) The returns required under paragraph (1) shall set out
the number of life members or subscribers, the amount paid
for life membership or as subscription, the number of entertain-
ments given or to be given during the period for which the return
is made, the number of persons (if any) a life member or subscriber is
entitled to admit free, the price of admission charged to the public
for that class of seat or part of the place of entertainment to which
life members, subscribers and their free guests are entitled to admission
and whether or not the amount paid for life membership or a sub-
scription was for any object other than that of obtaining admission to
entertainments. (3) After satisfying himself that the returns are correct, for which
purpose he shall have access at any reasonable date and time to the
books and accounts of the proprietor, a collector shall assess the
entertainments tax payable in such manner as he may deem reason-
able, having regard to all the circumstances, and the amount of the
assessment shall be payable on demand.

yable in such manner as he may deem reason-
able, having regard to all the circumstances, and the amount of the
assessment shall be payable on demand.

(4) Any person aggrieved by an assessment made by a collector
under paragraph (3) may, within fourteen days, appeal in writing to
the Treasury. 16. (1) No proprietor shall admit a person to an entertainment
without payment unless that person is the holder of a ticket or other
document entitling him to be admitted without payment and clearly
marked "Complimentary" or "Free", or is the holder of a badge
recognized by the proprietor as entitling the holder thereof so to be
admitted.

clearly
marked "Complimentary" or "Free", or is the holder of a badge
recognized by the proprietor as entitling the holder thereof so to be
admitted.

10 CAP. 479 Entertainment Tax [Rev. 1990
[Subsidiary] (2) No person shall enter or otherwise obtain admission to an
entertainment without payment unless he is the holder of such a ticket,
document or badge. 17. (1) If the proprietor of any entertainment claims that enter-
tainments tax ought not to be charged on admission to that
entertainment by reason of the provisions of section 9 of the Act,
he shall, not less than fourteen days before the date on which
the entertainment is to be held, make an application to a collector
claiming exemption accordingly. (2) An appliwlion for the purposes of this regulation shall be
made in such foi ivi as a collector may require, and the applicant shall
truly furnish to a collector all particulars which he may require in
connexion with the application. (3) Where a collector is satisfied that, having regard to the pro-
visions of the Act, entertainments tax is not, or if certain conditions
are complied with will not be, chargeable, he shall grant to the
applicant a certificate in writing to that effect.

x is not, or if certain conditions
are complied with will not be, chargeable, he shall grant to the
applicant a certificate in writing to that effect.

(4) Where a certificate is granted under pragraph (3), a
collector may, if he thinks necessary so to do for the protection of
revenue, require the proprietor to comply with any conditions specified
in the certificate, and it shall be the duty of the proprietor to comply
with the conditions so specified. 18. A reference in these Regulations to admission to a place of
entertainment or to a person admitted to a place of entertainment
shall be deemed to include a reference to admission of that person to
another part of the place of entertainment for admission to which part
a payment involving duty or more duty is required, and these
Regulations shall have effect accordingly. •
19.

ntertainment for admission to which part
a payment involving duty or more duty is required, and these
Regulations shall have effect accordingly. •
19.

A person who has been admitted to an entertainment in
respect of which the proprietor has not made arrangements approved
by a collector for furnishing returns of payments for admission and
given security to the seisfaction of a collector for the payment of
duty shall, upon demand made during the course of or immediately
before or after the entertainment, produce to a collector or a person
appointed by him in that behalf the ticket, badge, card of membership,
voucher or document by means of which he was admitted, or a portion
of the ticket by means of which he was admitted bearing a stamp
defaced in accordance with regulation 11 (4). 20. No person shall purchase a Government ticket or an
adhesive stamp except from a collector or a person duly appointed
by him in that behalf :
Provided that nothing in this regulation shall operate to prevent
a person purchasing a Government ticket or adhesive stamp from
the proprietor of an entertainment for the purporte of being admitted
to an entertainment.

erson purchasing a Government ticket or adhesive stamp from
the proprietor of an entertainment for the purporte of being admitted
to an entertainment.

Rev. 19901 Entertainment Tax CAP. 479 11
[Subsidiary)
21. In cases where a collector has approved of the payment of
tax by the furnishing of returns in accordance with regulations 3 to 8,
he shall issue a certificate to this effect, which the proprietor shall
display at the entrance to the entertainment.
22. A collector may, if he thinks it necessary so to do for the
protection of revenue, require a proprietor to keep registers of
payments for admission and records of adhesive stamps and Govern-
ment tickets purchased and used, in such forms as the collector may
require, and to issue tickets in such form and manner as he may
require, and it shall be the duty of the proprietor to comply with such
requirements.

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