Costs Extra Cent for Show.
As soon as proper arrangements are made by the board of control of Montreal, Canada, for collecting the tax, every patron of a place of amusement will be obliged to add one cent to the cost of his theater ticket. The city council gave third reading of the necessary bylaw, based on the authority secured at the last session of the legislature.
“The words ‘place of amusement’ shall mean and include theater, a moving-picture hall, an amusement hall, concert hall, circus, playground, race course, skating rink, and any other place in the city where any exhibition or entertainment whatsoever is given and an entrance fee collected,” explains the ordinance.
The tax is imposed on each person admitted into any place of amusement, even if such person is admitted with a complimentary card or ticket.