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
