A special tax on performances and entertainments introduced by a commune under a tax regulation, under which any person who habitually or occasionally organizes public performances or entertainments within the commune and requires those attending or participating to pay an entrance fee must pay a special tax on the gross amount of all receipts, does not possess the characteristics of a turnover tax within the meaning of that provision if it is established that the tax in question applies only to a limited category of goods and services and thus is not a general tax ...
