TAX ON AMUSEMENTS.

Colonist, Volume LVI, Issue 13912, 20 January 1914, Page 2

TAX ON AMUSEMENTS.

The suggestion has often;been made in, England that a substantial revenue might be obtained by an "amusement tax," that is a tax on theatre, musichall, and concert tickets. This source of revenue is* already being tapped in several countries and in quite a number of the cities in Germany. It has lately been resorted to in Berlin, and a writer in the "Berliner Tageblatt" shows how the expedient is working there. Since the end of last March the Berlin authorities have imposed upon all circuses, variety theatres, cinematograph shows, dunce halls, and upon all places of entertainment where smoking is permitted and refreshment can be obtained a tax on the price of admission varying from 10 per cent, for the cheaper ->cots up to 30 per cent, for the most expensive. At first the tax was to be applied to all places of entertainment without any exception, but the prominent theatres, backed up by powerful "high art" influence, were eventually exempted. Herr Busch, the owner of a great circus in Berlin, is talking of retiring from business' on account of the tax. He reckons that he has to pay no less than 17 per cent, of his receipts; and J that, he .tafces, will amount to £8500 for the winter season.

In the case of one variety theatre it is said that the tax will be about £7000, while the famous Wiutergarten pays daily a lump sum of £9 10s. Its manager believes that the yearly loss involved will reach the sum of £.5000.

Proprietors of the taxed places of entertaituf.ent havo endeavoured, by increasing the price of seats, to pass the tax on to their patrons but such attempts have failed. It has been found that the public simply take cheaper seats.

The proprietors of music-halte «md i cienmatograph theatres have begun a strenuous campaign against the "amusem-mt tax." They declare that if the tax is retained it will be impossible for them to work at a profit. Naturally, the less wealthy cinematograph theatres feel the impost to the greatest extent. It is pointed out that the tax takes from the-cinematograph theatres about £6500 a year, or 19 per cent, of their net takings. In addition to that, they pay rents to tho extent of £8000; income-tax and other iralosts amount to £12,000. . Some ,)ioprietovs threaten to re'::o\c to the suburb of Charlottenborg, whor-j there is no such tax. The Berlin authorities, however, show no disposition to reconsider the matter.