Meals and Intoxicating Liquors Tax.
[CAP. 113
(2) A duplicate copy of every bill shall be kept and preserved by the licensee who rendered it.
(3) Every bill shall be serially numbered and each duplicate shall bear the same number as its original.
(4) If the Accountant General supplies printed books of bill forms to any licensee, the Accountant General shall be entitled to require the licensee to use them and to pay the cost of supplying them.
(5) If in the opinion of the Accountant General the existing form of bill rendered in any restaurant or eating-house is satisfactory or can be altered so as to be satisfactory, the Accountant General may in his discretion approve the same or require such alterations to be made, as the case may be.
(6) If in the opinion of the Accountant General the trade of any restaurant or eating-house does not warrant the rendering of bills, the Accountant General may grant to the licensee exemption from his obligation to render them upon such conditions and for such period as the Accountant General shall think fit.
(Cap. 113).
5. Every licensee shall pay to the Accountant General, the tax imposed by the Ordinance on such date or dates in each month as may be determined by the Accountant General.
6. Without prejudice to the generality of the foregoing, the Accountant General may prescribe the forms to be used in the presentation of accounts to any customer or to the Accountant General or other officer entrusted with the collection of the tax imposed by the Ordinance.
7. (1) If any licensee desires to make arrangements (approved by the Accountant General) for furnishing returns in connexion with the payment of tax, he shall make application in writing to the Accountant General in such form as the Accountant General shall direct.
(2) If the Accountant General thinks fit to approve the arrangements he shall signify his approval in writing and shall specify the date on which the arrangements are to take effect.
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