Amendment status not verified — confirm the current text below against the official source.
An entertainment tax shall be payable by every person who is 'nun' admitted into or enters any place, within either a hotel or restaurant, which is provided with luxury, where an entertainment is provided, and such tax shall be calculated at the rate of 10 per centum of the total sum paid or payable by such person for all the services including food and drink supplied to him and also including any fee for admission into such place of entertainment : Provided that where payment is charged for admission to the place of entertainment, the entertainment tax under this section shall in no case be less than 25 per centum of such payment for admission to the place of entertainment.