a duty or tax levied on various forms of entertainment such as theatres, cinemas, nightclubs, casinos and sporting events. It usually takes the form of a tax on admission fees, either changed in addition to or in place of other taxes on the supply of services, such as VAT or other turnover taxes, Lõbustusmaksu maksavad: 1)valla või linna territooriumil tasuliste meelelahutusürituste korraldajad; 2)valla või linna territooriumil asuvate meelelahutusasutuste omanikud