Tax on public spectacles and entertainments. Established by the letter of the People's Commissariat of State Charity of the RSFSR dated November 6, 1918, "On the collection of tax on public spectacles and entertainments." It was paid when attending theaters, cinemas, circuses, and other entertainment establishments and ranged from 10 kopecks to one-third of the ticket price. Later, the entertainment tax was codified in the decree of the Presidium of the Supreme Soviet of the USSR dated September 10, 1942.
For collecting the entertainment tax 1 Kopek 1923.
RSFSR.
