CAP. 113]
G.N. 321/47.
G.N.A. 75/51.
Citation.
Provisions
for rendering of bills for all meals.
Taxable meals.
Non-taxable meals.
Provision for rendering of
bills for
intoxicating liquor.
G.N.A. 75/51.
Non-taxable liquor.
Bill forms.
Meals and Intoxicating Liquors Tax.
MEALS AND INTOXICATING LIQUORS TAX.
MEALS AND INTOXICATING LIQUORS TAX REGULATIONS.
(Cap. 113, section 7). (Ordinance No. 31 of 1946).
[25th April, 1947.]
1. These regulations may be cited as the Meals and Intoxicating Liquors Tax Regulations.
2. (1) When a meal, the retail cost of which does not exceed $5.00, is sold to any person for consumption in a restaurant or eating-house, the licensee of such restaurant or eating-house shall render or cause to be rendered to that person a bill stating such retail cost.
(2) When a meal, the retail cost of which exceeds $5.00, is sold to any person for consumption in a restaurant or eating-house, the licensee shall render or cause to be rendered to that person a bill stating the retail cost and charging a tax of 10% thereon.
(3) No tax shall be charged in respect of any meal the retail cost of which does not exceed $5.00 nor in respect of any meal served in the room of a bona fide hotel resident.
3.
(1) When any intoxicating liquor is consumed by any person on the premises of the holder of
(a) a publican's licence; or
(b) a restaurant adjunct licence; or
(c) a hotel keeper's adjunct licence; or (d) a Chinese restaurant licence,
the licensee shall render or cause to be rendered to that person a bill stating the retail cost (including corkage) of such intoxicating liquor and charging a tax of 10% thereon.
(2) No tax shall be charged in respect of intoxicating liquor consumed in the room of a bona fide hotel resident.
4. (1) Bills shall be rendered in such form as the Accountant General shall prescribe and shall contain such particulars as he shall require.
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