Amendment status not verified — confirm the current text below against the official source.
Liability of firms.- (1) Where any firm is liable to pay entertainments tax under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment. (2) When a firm liable to pay the entertainments tax is dissolved, the assessment of the entertainments tax shall be made as if no dissolution of the firm had taken place and every person who was, at the time of the dissolution, a partner of the firm and the legal representative of any such person who is deceased, shall be jointly and severally liable to pay the entertainments tax.