Legal Definitions
Comprehensive dictionary of legal terms and definitions from Kenya's tax laws. Search across all legislation for precise legal meanings and interpretations.
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Definitions from Entertainments Tax Act
admission
means admission as a spectator or one of an audience and includes an admission to a ball 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
entertainment
includes an exhibition, performance or amusement to which persons are admitted for payment, but does not include the following— (a) entertainment offered by persons registered for value added tax...
net proceeds
means either the gross proceeds less the expenses of promoting the entertainment, or one-half of the gross proceeds, whichever is the greater
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...
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