Every hotel owner is required to pay to the Comptroller, Hotel Occupancy Tax at the rate of five percent (5%) of the account on the room rate of all guests at his hotel.
The Entertainment Act of 1938 was enacted to regulate the use of places of entertainment and to impose a tax on entertainment. Guided by Chapter 70:07 of the Laws of the Commonwealth of Dominica, it required a person to apply for a premise to be used as a place of entertainment.