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.
The license, which was granted by the Magistrate, could be applied for between fixed periods ranging from one day to one year and the fee collected was based on the distance from the city of Roseau the event was due to take place.
In March of 2006 the Entertainment Act, along with the Sales Tax and Hotel Occupancy Act, was repealed and replaced with the Value Added Tax.