types of entertainment in 1892. South Africa In the early years of the 20th century, the four provinces of the Union of South Africa – Cape Province, Natal Province, Orange Free State Province and Transvaal Province – each introduced their own entertainment taxes. They issued revenue stamps to pay for such taxes. Cape Province introduced the tax in 1913, Natal and Orange Free State in 1917, and Transvaal in 1931. Turkey The Ottoman Empire introduced an entertainment tax in 1906. United Kingdom The UK introduced an entertainment tax with the Finance (New Duties) Act 1916. References State taxation in India Entertainment in India