GrendelS said:
"Left clicking on the face of the tax collector will cycle through the various specialists."
It would, but as I wrote, I can´t create entertainers although the governor is turned off.
You can toggle between taxman, scientist etc, but don't get an entertainer? Maybe the 'clown' gfx is messed up... If this would be the case, you should still see the effect of an entertainer.
Btw: governor is on or off does not matter in the first place; you get a dialogue box anyways when you overrule the governor's weird settings.
"You did it right when you turned the governor off. Next you have to take a citizen off a tile to create the entertainer."
That latter part I can´t do... I can do it in a single player game I just started. Could it be that in some scenarios this is somehow prevented? I was playing on Zach Wilsons Earth standard size map.
Entertainers work like a charm on that map, unless you modded it even more. I wonder if it's possible to mod away entertainers at all, though.

Anyways, this somehow smells like the biggest misunderstanding since Ghandi's last sneak-attack...
Basically, do what CT says. Maybe a pic helps. So here's one, you can see a city view.
If you left click on that forest working tile 'A', you will turn one working citizen into a specialist. The specialist will show up at 'C', right next to the other specialist (a scientist in this case), who already sits there. You'd then have two specialists in that city.
To make an entertainer out of the present scientist, you would left-click directly on his nose; maybe once, twice... untill the entertainer shows up by magic.

The entertainer has a

-icon, but you should at least notice the effect of your manipulation at 'D'.
My oracle (which usually tells crap) said that you possibly clicked on 'B'? That's the city center square. Left-clicking it results in re-assigning worker jobs at the city governor's pleasure. This procedure *may* result in different specialists showing up.
Hope this helps.
PS:
To be honest, better try without entertainers...