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Tanzania
Entertainments Tax Act
Entertainments Tax (Declaration of Night Clubs) Order, 1970
Government Notice 175 of 1970
- Published in Tanzania Government Gazette
- Commenced on 1 July 1970
- [This is the version of this document at 31 July 2002.]
- [Note: This legislation has been thoroughly revised and consolidated under the supervision of the Attorney General's Office, in compliance with the Laws Revision Act No. 7 of 1994, the Revised Laws and Annual Revision Act (Chapter 356 (R.L.)), and the Interpretation of Laws and General Clauses Act No. 30 of 1972. This version is up-to-date as at 31st July 2002.]
1.
This Order may be cited as the Entertainments Tax (Declaration of Night Clubs) Order.2.
Every premises or part of premises forming part of an hotel, restaurant or other like establishment, shall be deemed to be a night club during any time between the hours of 6 p.m. on any day and 6 a.m. the following day, when any ball, dance, musical performance or stage show is taking place in the premises or, as the case may be part of it.History of this document
31 July 2002 this version
Consolidation
01 July 1970
Commenced