1983 Ed.]
Hotel Accommodation Tax
[CAP. 348
3
may, within 1 month of the day on which he received notification of such decision, appeal against such decision to the District Court.
(4) The District Court may determine the practice and procedure on any appeal under subsection (3).
8.
(1) The Collector may prescribe the form of the return to be furnished under section 5(1).
(2) The Collector may require the manager of a hotel to keep adequate records relating to the occupancy of the accommodation of the hotel and to keep adequate accounts relating to accommodation charges.
(3) The Collector or any person authorized in writing by him may enter any hotel at any reasonable time and inspect the records of the hotel that relate to accommodation charges or to the occupancy of the accommodation of the hotel or to the payment of tax under this Ordinance.
(4) The Collector or any person authorized in writing by him may require the manager of a hotel to produce any books or records of the hotel that relate to accommodation charges, the occupancy of the accommodation of the hotel, or the payment of tax under this Ordinance.
(5) Any person who, being manager of a hotel, fails to comply with any requirement made under subsection (2) or (4) by the Collector or by any person authorized by him commits an offence and shall be liable on summary conviction to a fine of $500.
(6) The Collector may enter into such agreement as he thinks fit with the proprietor of any hotel for the payment of tax or to defer the time of payment of tax.
(7) Where the Collector is of the opinion that any person has committed an offence against any of the provisions of this Ordinance, he may send a notice to that person setting out particulars of the alleged offence and make an offer to compound the offence.
(8) The Collector may make an offer to compound an offence notwithstanding the commencement of proceedings against the alleged offender.
9. Where it can be shown to the satisfaction of the Collector that any accommodation charge has not been paid to the proprietor of a hotel, the Collector shall refund the tax paid in respect of that accommodation charge.
10. Criminal proceedings in respect of any offence under section 5 may be commenced at any time not later than-
(a) 2 years after the discovery thereof by the Collector; or (b) 6 years after the commission of the offence, whichever period expires first.
(Added, 10 of 1978, s. 2)
Powers of the Collector.
Refund of tax to hotel where accommodation charge is not paid.
Limitation of time for criminal proceedings under section 5.