Section 197. Exemption from theatre tax

The theatre tax shall not be leviable in respect of—\br@s (a) any entertainment or amusement for admission to which no charge is made or only a nominal charge is made ;\br@s (b) any entertainment or amusement which is not open to the general public on payment ;\br@s (c) any entertainment or amusement the full proceeds of which, without the deduction of expenses, are intended to be utilized for a public charitable purpose.\br@s Explanation— For the purposes of this section a nominal charge shall be such charge as may be fixed by the rules.\br@s