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Amusement Tax Bylaw

Bylaws related to amusement        

The Amusement Tax Bylaw

The Amusement Tax Bylaw No. 2003-102 was established to provide for an amusement tax on commercial cinemas in the city. 


  • Every person attending a commercial cinema shall pay an amusement tax on each admission to the commercial cinema in an amount of ten per cent of the price of admission charged, rounded off to the nearest cent.
  • An owner or operator shall collect the amusement tax from each person attending a commercial cinema.
  • The owner shall provide the amusement tax collected each month to the City on or before the 20th day of the month following.
  • An inspector may enter a commercial cinema during the regular business hours. No person shall obstruct or interfere with an inspector during an inspection of a commercial cinema.


There are fines in place for individuals and/or corporations who do not comply to the regulations within the bylaw. Fines can reach up to $25,000.

Report a bylaw infraction:

If you know of a bylaw violation and would like to report it, contact Service Regina by calling 306-777-7000 or using the online service request form.


This page is an overview of these regulations. Refer to the bylaw for detailed information. The Office of the City Clerk keeps the latest version of each bylaw on file and will provide a copy upon request.