Amusement tax shall be levied on tickets sold or fees charged by amusement places, facilities or activities below:
(1)Cinema.
(2)Professional singing, story-telling, dancing, circus, magic show, acrobatics show, and night club performances.
(3)Drama and musical performances and amateur singing, dancing, etc.
(4)Skill competitions and contests.
(5)Dance halls.
(6) Golf course, and the like that provide facilities for the recreation or entertainment of others.
If the aforesaid amusement places, facilities or activities do not sell tickets but supply drinks or entertainment facilities at a fee, amusement tax shall be levied on the amount of charges thereof.