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Public Entertainment

Use the links on the right to explore this section for more information.

Frequently Asked Questions

How do you register an event?

All matters relating to Public Entertainment should be forwarded to where an appointment will be set for the promoter.

How do you register as a place of public entertainment?

A person desiring to keep a place of public entertainment must apply to the Comptroller in the approved form and must produce at the time of the application the following documents:

  1. a certificate from the Chief Town Planner that the applicant has obtained planning permission in respect of the premises and the activities intended to be held thereon;
  2. a certificate from the Commissioner of Police that the applicant is a fit and proper person to keep a place of public entertainment; and
  3. a certificate from the Chief Fire Officer that the premises are provided with sufficient fire exits in relation to the number of persons who are to be accommodated therein.

The documents are required to be taken to the BRA’s customer service location at Bridge Street Mall, Bridge Street, St. Michael.

What are the obligations/requirements for a place of public entertainment?

Places of public entertainment tax obligations are dependent upon the registration type i.e if is a sole proprietor, an incorporated company or a partnership.

What are the tax obligations for public entertainment?

Promoters of Public Entertainment must be registered for Value Added Tax, then depending on their business type would determine if they are to be registered for Corporation Income Tax, Personal Income Tax or Divided Income Tax. In addition promoters who utilize non-resident performers must be registered for Withholding Tax.

What is a place of public entertainment?

"Place of public entertainment" means any premises kept habitually or used for entertainment, whether or not at stated intervals, in which the public may join or at which members of the public may be entertained for payment, directly or indirectly, of money.

What type of events have to be registered?

“public entertainment” means any musical entertainment, theatrical performance, comedy show, dance performance, circus show, any show connected with a festival or any similar show to which the public is invited.