Frequently Asked Questions
Yes, there are four (4) exclusions. The following bodies who may be involved in carrying on public entertainment are not required to declare an event:
- an approved educational institution; or
- the board of management or a parent teacher association of an approved educational institution;
- a person who provides entertainment on a daily or weekly basis, or
- a church registered under the Charities Act;
There are four requirements promoters need to meet to be issued the written permission.
- File any outstanding tax returns.
- Pay any outstanding debt in full or enter into an installment agreement to settle the liability with the Authority.
- Withholding tax where applicable, must be paid in full before the event date.
- The venue must have a Place of Public Entertainment licence.
To register an event, promoters must visit the Public Entertainment Portal here. Forms are now available online and promoters need to register for an account before they can apply.
To register an event online, click here.
A person desiring to keep a place of public entertainment must visit the Public Entertainment Portal here. Forms are now available online and persons need to register for an account before they can apply.
At the time of the application, the following documents are required to be uploaded:
- Chief Town Planner that the applicant has obtained planning permission in respect of the premises and the activities intended to be held thereon;
- Commissioner of Police that the applicant is a fit and proper person to keep a place of public entertainment; and
- 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.
To register a place of public entertainment, click here.
A licence may be renewed annually on or before January 31, upon the production of a certificate from the Chief Fire Officer and upon payment of the prescribed fee.
The licence expires on the 31st day of January of the year following that in which it is issued.
Download this manual and follow the steps to submit an application for a Place of Public Entertainment licence.
*You will have to be registered in the public entertainmment portal to submit your application. Go to publicentertainment.bra.gov.bb
Download this manual and follow the steps to submit an application for the Declaration for the Promotion of Public Entertainment.
*You will have to be registered in the public entertainmment portal to submit your application. Go to publicentertainment.bra.gov.bb
Places of Public Entertainment must be registered for Value Added Tax, and depending on their organisation type, must also register for Corporation Income Tax, Personal Income Tax or as a partnership, file a Divided Income Return.
Promoters of public entertainment must be registered for Value Added Tax, and depending on their organisation type, must also register for Corporation Income Tax, Personal Income Tax or as a partnership, file a Divided Income Return. In addition, promoters who utilize non-resident performers must be registered for the Withholding Tax obligation.
Promoters should ensure that the venue has a licence before confirming an event location; the onus is on the owner of the venue to produce the licence and not on the promoter. The promoter cannot be granted permission without the place of public entertainment licence being in place.
A 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.
Public entertainment means any musical entertainment, theatrical performance, comedy show, dance performance, circus show, any show connected with a festival, any similar show to which the public is invited whether it is free, or a paid event. For most events, there will be a requirement to obtain a:
| Permissions/Licences | Application/Renewal | Who is Responsible | Licence | Permissions/Licences issue dates | Fees | Taxes |
|---|---|---|---|---|---|---|
| Place of Public Entertainment licence | Annually on or before January 31 | The owner of the location | One licence per year | Within 3 weeks of publishing in the Official Gazette (once there are no objections) | Various $200-$5000 | Corporation and or Personal Income Tax and Value Added Tax may apply |
| Promoter's Authorisation to Stage Public Entertainment | At least three weeks before tickets go on sale | The promoter of the event | One permission per event | Permission will be issued one week before the event | None | Corporation and or Personal Income Tax, Value Added Tax and Withholding Tax may apply |
Please note the following:
- A Place of Public Entertainment licence is renewed annually
- A Promoters Authorisation to Stage Public Entertainment is required for each event
“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.
TAMIS numbers should be supplied for Disc Jockeys, Security firms and Concessionaires and any other parties working at the event.
A person or company is considered a promoter of public entertainment if the person or company arranges the staging of public entertainment to which the general public is invited.