(!) Save m the cases referred to in section 4, no person shall be adm1tted for payment to any entertamment where the payment IS subject w entertainments tax, except-
(a) w1th a ticket stamped with an impressed, embossed, engraved or adhestve stamp tssued by the local authontv md1cating the proper tax for such ticket; or
(b) m special cases, with the approval of the local authority, through a harner which, or by means of a mechanical contrivance which, automatically regu.ters the number of persons admitted, unless the propnetor of the entet tamment has made arrangements approved by the local authonty for furm~hmg returns of the payments for admission to the entertainment and has giVen secunty approved by the local authonty for the payment of the entertainments tax.
(2) Nothmg contamed in sub-sectwn (I) shall be deemed to pre clude the local authority from tequirmg secunty from the p10prietor of an entertainment fm the payment of the enterLammcnts tax many other case.
6. Manner of payment of tax-~ I) The entertainment~ tax shall he levied in respect of each person admitted for payment, and m the case of admi~sion by ticket, shall he patd by means of a ticket referred to in clause ta; ofsub-section (1) of section 5, and m the case of admission otherwise than by t1cket, shall be calculated and paid on the number of adm1ssions. ' ,
(2) The entertainments tax in the case of admission otherwise than by ticket shall he recoverable from the proprietor.
(3) Where the payment for admission to an entertamment is made wholly or partly by means of a lump ~urn pa1d as a subscnption or contribution to any mstitution, or for a season ticket or for the 1 ight of admission to a serie, of entertainments or to any entertamment during a certain penod of tlme, the entertainments tax shall he pa1d on the amount of the lump sum, hut where the local authority IS of the opinion that the payment of a lump sum or any payment for a ticket represents payment for other pnvileges, nghts or purposes besides the admission to an entertainment or covers adnm~ion to an entertainment dlll mg any period durmg wh1ch the tax has not been m operation, the tax shall bP.
levied on such am6unt as appears to the local authonty to represent the right of admhsion to entertammcnts in respect of which the entertam ments tax is payable.