All promoters and proprietors of places of public entertainment and licensees, who have not yet renewed their licences, have been reminded that they will expire next Tuesday, January 31.
Under Section (3) of the Public Entertainment Act CAP 85 A, "no person shall keep a place of public entertainment without a licence."
To renew an existing licence, the holders must produce a certificate from the Chief Fire Officer and pay the prescribed fee. New applicants must apply to the Comptroller of Customs, through the Value Added Tax Division on the approved form and the application must be accompanied by a certificate from the Chief Town Planner, the Commissioner of Police and the Chief Fire Officer.
Section (34) of the Value Added Tax Act CAP 87 states: "Promoters of public entertainment, licensees and proprietors of public entertainment must be registered for Value Added Tax purposes, regardless of the level of income generated."
Additionally, promoters must not stage events at places that are not licensed as stipulated in the Public Entertainment Act, CAP 85 A.??
Any person operating a place of public entertainment, who fails to renew their licences, is guilty of an offence under the Act and will be liable to a fine of $ 5,000 or imprisonment for two years, or both.
Further information may be obtained by contacting the VAT Division at 467-1100.