Entertainment laws

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Laws governing the entertainment industry

Draft Entertainment Bill of 1913

A bill which first prescribed the licensing of places of entertainment in South Africa.

This bill also included the levying of an Entertainment Tax ?*

Entertainment tax

(Afrikaans: "Vermaaklikheidsbelasting") This was a taxation first levied by the British government in England following the First World War. South Africa adopted this system round about 1925. The tariff differed in every province but could be anything between 22%-33% on each ticket sold and was much hated by the theatre fraternity, since it substantially reduced their profits. The taxes were implemented and monitored through the sale of tax stamps, which had to be affixed to each ticket sold. Numerous ingenious schemes were developed for evading such taxes, often by re-using the stamps. The tax system was scrapped in 19**.


White Paper on the Arts 1994?*

Laws governing censorship

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