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\par }\pard \qc \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid8545396 {\fs24\lang2057\langfe5129\langnp2057\insrsid8545396\charrsid16673104 1975, No. 23
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\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid5258804 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 Title
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259 1. }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 Short Title and commencement }{\fs24\lang2057\langfe5129\langnp2057\insrsid7347447 
\par 2. }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 Interpretation
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7347447 3}{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259 . }{\fs24\lang2057\langfe5129\langnp2057\insrsid16673104 Application}{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid7347447 4}{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259 . }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 Entertainment Tax}{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259 

\par 4A.}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  E}{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259 x}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 emptions
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259 5. }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 Tickets to be purchased from the Secretary
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259 6. }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 All tickets on hand to be returned to the Secretary
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259 7. }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 Records to be kept
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259 8. }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 Tickets to be torn in half at time of use
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259 9. }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 Inspectors
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259 10. }{\fs24\lang2057\langfe5129\langnp2057\insrsid16673104 Powers of inspectors}{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259 
\par 11. }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 Offences
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259 12. }{\fs24\lang2057\langfe5129\langnp2057\insrsid16673104 The National Arts Council}{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259 
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\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }{\fs24\lang2057\langfe5129\langnp2057\insrsid805770 
\par }\pard \qc \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16008259 {\fs24\lang2057\langfe5129\langnp2057\insrsid16673104 ---------------------------------------------}{
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\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid4202531 e }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid4202531 pr}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid4202531 ovisi}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid4202531 on}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid4202531  f}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid4202531 or}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid4202531  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid4202531 the payment of}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid4202531  Ente}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4202531\charrsid4202531 rtainment Tax}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4202531 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid4742042 {\fs24\ul\lang2057\langfe5129\langnp2057\insrsid4742042\charrsid4202531 
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\i\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid4202531 
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\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15222384 {\b\fs24\lang2057\langfe5129\langnp2057\insrsid4202531\charrsid4202531 B}{\b\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid4202531 E IT ENACTED}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  by the legislative Assembly of the Cook Islands in Session assembled, and by the authority of the same, as follows:}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
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\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid15222384 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 1.}{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid4202531 Short Title and Commencement}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  }{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid14513262  (1) This Act may be c}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 ited as the Rarotonga Entertainment Tax Act 1975.
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This Act shall come into force on a date to be appointed }{\fs24\lang2057\langfe5129\langnp2057\insrsid4202531 by public }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 notice in the Gazette.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
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\fs24\ul\lang2057\langfe5129\langnp2057\insrsid14513262\charrsid14513262 Interpretation}{\fs24\lang2057\langfe5129\langnp2057\insrsid14513262 - }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 In this Act unless the context otherwise
}{\fs24\lang2057\langfe5129\langnp2057\insrsid4202531  requires:}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
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\fs24\lang2057\langfe5129\langnp2057\insrsid16673104 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  means the actual landed price or cost of printing plus 10 per}{\fs24\lang2057\langfe5129\langnp2057\insrsid6885521  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 centum of the landed price or cost of printing:}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14513262 {\fs24\lang2057\langfe5129\langnp2057\insrsid14513262\charrsid16008259 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15222384 {\fs24\lang2057\langfe5129\langnp2057\insrsid16673104 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 Entertainment}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16673104 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  includes any theatrical, vaudeville, musical, or moving picture pe}{\fs24\lang2057\langfe5129\langnp2057\insrsid4202531 r}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 formance, or dance}{\fs24\lang2057\langfe5129\langnp2057\insrsid4202531 
 or any other performance or exhibition or recreation or amusement for public entertainment in respect of which a charge for admission is made and to which the public has access:}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 

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\fs24\lang2057\langfe5129\langnp2057\insrsid16673104 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  includes every person who provides entertainment for the public or some of them to participate, observe or indulge in:}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
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\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid15222384 {\fs24\lang2057\langfe5129\langnp2057\insrsid16673104 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 Inspector}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16673104 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  means an inspector appointed pursuant to section 9 of this Act:}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14513262 {\fs24\lang2057\langfe5129\langnp2057\insrsid14513262\charrsid16008259 
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\fs24\lang2057\langfe5129\langnp2057\insrsid16673104 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  means the Minister responsible for the Ministry of Trade, Industries,}{\fs24\lang2057\langfe5129\langnp2057\insrsid9191873  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 Labour and Commerce:}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
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\fs24\lang2057\langfe5129\langnp2057\insrsid16673104 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  includes every building, tent, enclosure or place, and every structure, the purpose of which is to provide any entertainm}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9191873 ent.}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
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\fs24\lang2057\langfe5129\langnp2057\insrsid14513262 ary}{\fs24\lang2057\langfe5129\langnp2057\insrsid16673104 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid14513262  means that officer of the C}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 ook Islands Public Service appointed to the position of Secretary of Trade, Industries, Labour and}{\fs24\lang2057\langfe5129\langnp2057\insrsid14513262  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 Commerce, and any other officer designated by the Secretary to be acting on his behalf for the purposes of this Act.}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16008259 {\fs24\lang2057\langfe5129\langnp2057\insrsid14513262\charrsid16008259 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10100955 {\fs24\lang2057\langfe5129\langnp2057\insrsid16673104 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 Tax}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16673104 "}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  means the entertainment tax prescribed by Section 4 of this Act.
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16008259 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10100955 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 3.}{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid9191873 Application}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  }{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  Except as otherwise provided, this Ac}{\fs24\lang2057\langfe5129\langnp2057\insrsid14513262 t}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
 shall apply to the Island of Rarotonga only.}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16008259 {\fs24\lang2057\langfe5129\langnp2057\insrsid9191873\charrsid16008259 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid10100955 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 4.}{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid14513262 Entertainment Tax }{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
 There shall be payable to the Secretary by any entertainment provider the following tax whic}{\fs24\lang2057\langfe5129\langnp2057\insrsid9191873 h}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
 shall be known as the entertainment tax:}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16008259 {\fs24\lang2057\langfe5129\langnp2057\insrsid14513262\charrsid16008259 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid805770 {\fs24\lang2057\langfe5129\langnp2057\insrsid9191873 (a)For eac}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 h person where the char}{
\fs24\lang2057\langfe5129\langnp2057\insrsid9191873 g}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid9191873  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
for admission does not exceed }{\fs24\lang2057\langfe5129\langnp2057\insrsid14513262 3}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 0 cents a tax of 2 cents for each admission;}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 

\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14513262 {\fs24\lang2057\langfe5129\langnp2057\insrsid14513262\charrsid16008259 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid805770 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
(b) For each person where the charge for admission does not exceed 50 cents, but exceeds 30 cents, a tax of 5 cents for each admission;}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14513262 {\fs24\lang2057\langfe5129\langnp2057\insrsid14513262\charrsid16008259 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid805770 {\fs24\lang2057\langfe5129\langnp2057\insrsid9191873 (c)}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
For each person where the charge for admission does not exceed $1.00 but exceeds 50 cents, a tax of}{\fs24\lang2057\langfe5129\langnp2057\insrsid9191873  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 10 cents for each admission;}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14513262 {\fs24\lang2057\langfe5129\langnp2057\insrsid14513262\charrsid16008259 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid805770 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 (d) For each person where the charge for admission does not exceed $5\bullet 
00, but exceeds $1.00 a tax of 15 cents for}{\fs24\lang2057\langfe5129\langnp2057\insrsid9191873  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 each admission;}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14513262 {\fs24\lang2057\langfe5129\langnp2057\insrsid14513262\charrsid16008259 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid10363909 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 (e) For each person where the charge exceeds $5.00 a tax of fifteen per}{
\fs24\lang2057\langfe5129\langnp2057\insrsid10363909  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 centum of the value of charge for admission.}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid14513262 {\fs24\lang2057\langfe5129\langnp2057\insrsid9191873\charrsid16008259 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid805770 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 4A}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid9191873 . Exemptions}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  }{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259 - }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
Notwithstanding anything contained in section 4 of this Act, the minister may exempt from the provisions of this Act admission charges in respect of any of the following:}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16008259 {\fs24\lang2057\langfe5129\langnp2057\insrsid3420102\charrsid16008259 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid805770 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
(a) Entertainment provided by sports clubs for the purposes of raising funds for club facilities or funding travel for club or national teams;}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3420102 {\fs24\lang2057\langfe5129\langnp2057\insrsid3420102\charrsid16008259 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid805770 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 (b) Entertainment provided by any church for the purpose
 of raising funds for church activities or buildings;}{\fs24\lang2057\langfe5129\langnp2057\insrsid3420102\charrsid16008259 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid805770 {\fs24\lang2057\langfe5129\langnp2057\insrsid805770 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid805770 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 (c) Entertainment provided by youth or welfare groups for the purpose of raising funds;}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3420102 {\fs24\lang2057\langfe5129\langnp2057\insrsid3420102\charrsid16008259 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid805770 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 (d) Entertainment provided by any Government }{
\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  sponsored organisation f}{\fs24\lang2057\langfe5129\langnp2057\insrsid3420102 o}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16673104 r the purpose of raising funds.}{\fs24\lang2057\langfe5129\langnp2057\insrsid9191873 
\par }\pard \qj \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16673104 {\i\fs24\lang2057\langfe5129\langnp2057\insrsid3420102\charrsid16673104 [Added A}{\i\fs24\lang2057\langfe5129\langnp2057\insrsid6885521\charrsid16673104 c}{
\i\fs24\lang2057\langfe5129\langnp2057\insrsid3420102\charrsid16673104 t 1981-82/24]
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3420102 {\fs24\lang2057\langfe5129\langnp2057\insrsid9191873 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid805770 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 5.}{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid9191873 Tickets t}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid805770 o}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid9191873  be}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid9191873  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid805770 pur}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid9191873 chased from the Secret}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9191873\charrsid9191873 ary}{\fs24\lang2057\langfe5129\langnp2057\insrsid9191873 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 (1) All entertainment providers shall purchase prior to the entertainment being prov}{\fs24\lang2057\langfe5129\langnp2057\insrsid9191873 ided admission tickets from the}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  }{\fs24\lang2057\langfe5129\langnp2057\insrsid3420102 S}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 ecretary which shall}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3420102  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 include the tax payable and the cost of the tickets.}{\fs24\lang2057\langfe5129\langnp2057\insrsid805770  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 Such tickets shall be sold to any person prior to entry to any place of entertai}{\fs24\lang2057\langfe5129\langnp2057\insrsid9191873 nm}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 ent}{\fs24\lang2057\langfe5129\langnp2057\insrsid9191873 .}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16008259 {\fs24\lang2057\langfe5129\langnp2057\insrsid3420102\charrsid16008259 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid805770 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 (2)}{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 No person in the Cook Islands shall import or attempt to import admission tickets of any kind whatsoever without the prior approval of the Secretary.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3420102 {\fs24\lang2057\langfe5129\langnp2057\insrsid3420102\charrsid16008259 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid805770 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 (3)}{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 No person
 shall cause or allow to be printed for any person tickets that permit entry to any entertainment place without the approval of the Secretary and subject to such conditions as he may prescribe.}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16673104 {\i\fs24\lang2057\langfe5129\langnp2057\insrsid6885521\charrsid16673104 [Amended Ac}{\i\fs24\lang2057\langfe5129\langnp2057\insrsid3420102\charrsid16673104 t 1981-82/24]

\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3420102 {\fs24\lang2057\langfe5129\langnp2057\insrsid3420102\charrsid16008259 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11012639 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 6.}{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid9191873\charrsid9191873 All tickets on hand to b}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid9191873 e returned to the Secretary}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259  -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  All admiss}{\fs24\lang2057\langfe5129\langnp2057\insrsid9191873 i}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 on tickets in rolls or part rol}{\fs24\lang2057\langfe5129\langnp2057\insrsid9191873 l}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
s shall be returned to the Secretary on the coming into force of this Act and the Secretary}{\fs24\lang2057\langfe5129\langnp2057\insrsid9191873  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
shall refund from the Rarotonga Island Council Account the tax collected on such and the residual value of the roll to the entertainment provider.}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16008259 {\fs24\lang2057\langfe5129\langnp2057\insrsid9191873\charrsid16008259 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11012639 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 7.}{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid9191873 Records to be kept}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  }{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  All entertainment providers }{\fs24\lang2057\langfe5129\langnp2057\insrsid3420102 shall keep such records as the sec}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 retary may direct of all tickets purchas}{\fs24\lang2057\langfe5129\langnp2057\insrsid9191873 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
 and used and shall submit such returns as he requires of the use of such.
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16008259 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid11012639 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 8.}{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259  }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid9191873 Tickets to be torn in half at time of use}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
 The entertainment provider shall tear in half on entry to any place of entertainment the ticket used for admission and shall retain one half and return the other half to }{\fs24\lang2057\langfe5129\langnp2057\insrsid9191873 
the person so entering; and the }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 half retained by the entertainment provider shall be destroyed at the end of the performance or amusement.}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16008259 {\fs24\lang2057\langfe5129\langnp2057\insrsid9191873\charrsid16008259 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16586096 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 9}{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid9191873 .}{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid9191873  }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid9191873 Inspectors}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
 There shall from time to time be appointed from officers of the Ministry of Trade, Industries, Labour and Commerce by the Minister}{\fs24\lang2057\langfe5129\langnp2057\insrsid3420102  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 such inspectors as may be deemed necessary}{\fs24\lang2057\langfe5129\langnp2057\insrsid3420102  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
to ensure the compliance of entertainment providers with this Act.}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16008259 {\fs24\lang2057\langfe5129\langnp2057\insrsid9191873\charrsid16008259 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16586096 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 10}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16673104 . }{
\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid9191873 Powers of inspectors}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  }{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259 -}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  (1) Any entertainment provi}{\fs24\lang2057\langfe5129\langnp2057\insrsid3420102 der shall allow an inspector:-}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 

\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3420102 {\fs24\lang2057\langfe5129\langnp2057\insrsid3420102 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16586096 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 (a) Enter, without charge, any place where entertainment is
 being provided while in the exercise of his duties only;}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3420102 {\fs24\lang2057\langfe5129\langnp2057\insrsid9191873\charrsid16008259 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16586096 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 (b) To inspect any records required to be kept by the entertainment provider;}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3420102 {\fs24\lang2057\langfe5129\langnp2057\insrsid9191873\charrsid16008259 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16586096 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 (c)}{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 To inspect any tickets for sale or sold at any place of entertainment;}{\fs24\lang2057\langfe5129\langnp2057\insrsid9191873\charrsid16008259 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16586096 {\fs24\lang2057\langfe5129\langnp2057\insrsid16586096 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16586096 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 (d) To carry out such functions as may be necessary}{
\fs24\lang2057\langfe5129\langnp2057\insrsid3420102  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 to ensure compliance with this Act.}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3420102 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16586096 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
(2) Any person who obstructs an inspector in carrying out any of the powers or duties prescribed by this section shall be guilty of an offence against this act and shall on conviction be}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 liable to a fine not exceeding $500 or imprisonment for a term not exceeding 6 months.}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16008259 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16586096 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 11. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid2237899 Offences}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  }{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
 (1) It shall be an offence against this Act for any person to:}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16008259 {\fs24\lang2057\langfe5129\langnp2057\insrsid3420102\charrsid16008259 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16586096 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 (a) Import or attempt to import admission tickets contrary to the provisions of this Act; or}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3420102 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
\par }\pard \qj \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid2237899 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 (b) Print any admission tickets without the approval of the Secretary; or}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid3420102 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
\par }\pard \ql \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid16586096 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 (c) Do any other thing that is contrary to or to}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899  }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 fail to do anything required by provisions of this Act;
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16008259 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16586096 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
(2) Any person found guilty of any offence under this section shall on conviction be liable to a fine not exceeding $500.}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16008259 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16586096 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 12. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid2237899 The National Arts Council}
{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  }{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid9522307  Any tax or fines payable  under th}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 is Act shall be paid into a bank account of The National Arts Council established under section 16 of The National Arts Council Act 1981}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 82 and shall form part of the funds of that council pursuant to section 15}{
\i\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid9522307 (b)}{\fs24\lang2057\langfe5129\langnp2057\insrsid9522307  of that Act }{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16008259 {\fs24\lang2057\langfe5129\langnp2057\insrsid9522307\charrsid16008259 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6885521 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 13. }{\fs24\ul\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid2237899 Revocation}{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  }{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259 -}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  The Rarotonga Entertainment Tax By}{
\fs24\lang2057\langfe5129\langnp2057\insrsid16673104 e}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259  Law 1960, No. 12 is}{\fs24\lang2057\langfe5129\langnp2057\insrsid16008259\charrsid16008259  }{
\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 revoked.}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899 
\par }\pard \qj \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid16008259 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid6885521 {\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
(2) The Secretary shall pay into the Rarotonga Island Council Account the cost of all admission tickets on hand on the coming into force of this Act.}{\fs24\lang2057\langfe5129\langnp2057\insrsid9522307 
\par }\pard \ql \li0\ri0\widctlpar\faauto\adjustright\rin0\lin0\itap0\pararsid9522307 {\fs24\lang2057\langfe5129\langnp2057\insrsid9522307 
\par }\pard \qc \li720\ri0\widctlpar\faauto\adjustright\rin0\lin720\itap0\pararsid9522307 {\fs24\lang2057\langfe5129\langnp2057\insrsid16673104 -----------------------------------}{\fs24\lang2057\langfe5129\langnp2057\insrsid2237899\charrsid16008259 
\par }}