noun
entertainment tax
A tax levied on entertainment or amusement activities, such as admission fees to theaters, cabarets, or similar venues. This is a specific legal/fiscal term.
戦前の日本では、遊興税が劇場や料亭に課されていた。
In prewar Japan, an entertainment tax was imposed on theaters and traditional restaurants.
Compound of 遊興 (amusement, entertainment) and 税 (tax). The exact historical derivation is uncertain; the term is a straightforward Sino-Japanese compound.