I move:
(1) That—
(a) in the case of dances, and goods sold and services provided in connection with dances where payment for such goods or services is included in the payment in respect of admission or is a condition for admission, tax shall be ten per cent of the taxable turnover of the accountable person and the amount of tax chargeable shall be paid in accordance with regulations to be made under Part VI of the Finance Act, 1963 (No. 23 of 1963),
(b) for the purposes of this paragraph taxable turnover shall be the total amount of money received or receivable from persons admitted to a dance in respect of admission, together with, in case goods are sold or services are provided or both goods are sold and services are provided, in connection with the dance, and payment therefore is not included in the payment in respect of admission, the total amount of money received or receivable in respect thereof.
(2) That—
(a) every person who intends to promote a dance or a series of dances shall notify the Revenue Commissioners in accordance with regulations to be made under Part VI of the Finance Act, 1963, of his intention to do so,
(b) a person who contravenes the foregoing subparagraph shall be liable to a penalty of twenty pounds,
(c) in a prosecution for an offence under this paragraph, it shall be presumed unless the contrary is shown by the defendant that he did not give the appropriate notification to the Revenue Commissioners.
(3) That—
(a) the proprietor of any premises shall not promote a dance therein, or allow a dance to be promoted therein by any other person, unless he has received notification from the Revenue Commissioners that they have been notified in accordance with paragraph (2) of this Resolution,
(b) a person who contravenes the foregoing subparagraph shall be liable to a penalty of twenty pounds,
(c) in a prosecution for an offence under this paragraph, it shall be presumed unless the contrary is shown by the defendant that he did not receive the appropriate notification from the Revenue Commissioners.
(4) That—
(a) an authorised officer, on production, if requested, of his appointment, may enter any place where dancing is proceeding, and any place ordinarily used for dancing, at any reasonable time, with a view to seeing whether the provisions of this Resolution and of the regulations as to tax in the case of dances are being complied with,
(b) any person who prevents or obstructs the entry as aforesaid of an authorised officer shall be liable to a penalty of twenty pounds,
(c) in this paragraph "authorised officer" means an officer of the Revenue Commissioners appointed by them to be an authorised officer for the purposes of this paragraph.
(5) That all penalties under this Resolution may, without prejudice to any other method of recovery, be proceeded for and recovered summarily in the same manner as in summary proceedings for recovery of any penalty under any Act relating to the excise, and, notwithstanding subsection (4) of section 10 of the Petty Sessions (Ireland) Act, 1851, summary proceedings under this Resolution may be instituted within three years from the date of the incurring of the penalty.
(6) That subject to this Resolution, the rules of the court concerned for the time being applicable to civil proceedings shall apply to proceedings pursuant to paragraph (2), (3) or (4) of this Resolution.
(7) That nothing in subsection (3) of section 47, subsection (3) of section 48 and sections 49 and 53 of the Finance Act, 1963, shall apply in relation to dances or goods sold or services provided in the circumstances mentioned in subparagraph (a) of paragraph (1) of this Resolution.
(8) That this Resolution shall not apply in any case in which the number of persons to be admitted to the dance is limited to one hundred and the payment on admission does not exceed four shillings.
(9) That in this Resolution "dance" includes a ball.
(10) That for the purposes of this Resolution the expression "moneys received" in paragraph (a) of subsection (1) of section 47 of the Finance Act, 1963, shall be construed as including "moneys receivable".
(11) That, subject to the foregoing paragraph, this Resolution shall be construed together with Part VI of the Finance Act, 1963, and Part VI of the Finance Act, 1965 (No. 22 of 1965).
(12) That the foregoing provisions of this Resolution shall come into operation on the 1st day of May, 1966.
(13) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).