Amendment status not verified — confirm the current text below against the official source.
In this chapter, unless the context otherwise requires,--- (a) "admission" includes admission as spectator as one of an audience, and admission for the purpose of amusement by taking part in an entertainment ; (b) "admission to an entertainment" includes admission to any place in which the entertainment is held ; (c) "agriculture" includes horticulture and livestock breeding ; (d) "entertainment" includes any exhibition, performance, amusement, game or sport to which persons are admitted for payment ; Short title, extent and commence- ment. Definitions. 2 (e) "entertainments tax" means a tax levied under section 3 ; (f) "live-stock" includes animals of every description ; (g) "notification" means a notification published in the Official Gazette ; (h) "payment for admission" includes any payment made by a person who having been admitted to one part thereof, for admission to which a payment involving a tax or a higher rate of tax is required and any payment for seats or other accommodation in a place of entertainment ; (i) "proprietor" in relation to any entertainment includes any person responsible for the management thereof ; (j) "show tax" means a tax levied under section 5 ; and (k) "society" includes a company, institution, club or other association of persons by whatever name called.