A proposed entertainment tax in Toronto has bar, restaurant, and theatre owners spitting nails over what they say is yet another assault by the Ontario government on industries that are only marginally profitable to begin with. Canadian businesses already pay hefty (by American standards) taxes on items such as tickets and hotel charges, in addition to sales taxes imposed by both provincial and city governments. Toronto’s city council says the purpose of the new tax would be to encourage cultural development, and it plans to set up special “tax-incentive zones” that would offer property tax breaks to cultural institutions.