Section 4, **The Entertainments Tax (Amendment) Act, 1981** [Margin: Short title.]

Section 5 of the principal Act is hereby amended by the addition immediately after subsection (3) of the following new subsections— [Margin: Amendment of Section 5 of Act No. 17 of 1971.] "(4) The owner of any place or premises where a chargeable entertainment is to be held shall require the proprietor of the chargeable entertainment to produce a valid Entertainments Tax Clearance Certificate issued by the Commissioner certifying that the entertainment tax has been paid or that the entertainment is exempt under the provisions of this Act from the payment of entertainment tax as the case may be, before allowing the proprietor the use of his place or premises for the purpose of the entertainment. (5) In any case, where the owner of any place or premises where chargeable entertainment is held fails to demand and obtain a valid Entertainments Tax Clearance Certificate from the proprietor of the chargeable entertainment, issued by the Commissioner as provided for under sub-section (4) and consequent upon such failure entertainment tax was not paid in respect of the chargeable entertainment, the Commissioner shall proceed to determine, according to the best of his judgement, the amount of entertainment tax which was payable on the chargeable entertainment, and that amount shall be recoverable from the owner of the place or premises (where the chargeable entertainment was held) as a debt due to the Government of Sierra Leone."