Entertainment Tax

Type

Decree-Law

Number

66

Date of the text

05/08/1967

Official Gazette

published in 1967

Status today

Repealed in part as of 27/08/2026

Articles

43

What it provides

This decree imposes an entertainment tax on attendance at places of leisure, such as cinemas, theatres, sports grounds, beaches, swimming pools, betting venues and ski centres, calculated on actual visitor spending at set rates.

What has changed this text

• Amended by Law No. 280/1993, articles 20, 21, 22
• Amended by Law No. 671/1998 of 05/02/1998, articles 7
• Amended by Law No. 409/1995 of 07/02/1995
• Partly repealed by Law No. 409/1995 of 07/02/1995, articles 2, 4, 20, 21, 22, 25
• Amended by Law No. 622/1997 of 07/03/1997, articles 20
• Amended by Law No. 89/1991 of 07/09/1991, articles 25
• Partly repealed by Law No. 7/1985 of 10/08/1985
• Amended by Law No. 286/1994 of 12/02/1994
• Partly repealed by Law No. 286/1994 of 12/02/1994, articles 20, 21, 22
• Amended by Law No. 490/1996 of 15/02/1996, articles 2, 4
• Amended by Law No. 326/2001 of 28/06/2001

The full text

This act was published in the Lebanese Official Gazette in 1967. Its full text and the original scan are in the Gherbal National Gazette archive.