HONG KONG.
No. 31 or 1946.
I argent.
Mark Jorang.
Governor.
2nd December, 1946.
An Ordinance to impose a tax in respect of meals and
intoxicating liquora sold in certain establishments.
[2nd December, 1946.]
Bx it onucted by the Governor of Hong Kong with the advice and consent of the Legislative Council thereof, us follows:-
1. This Ordinance may be cited as the Meals and Intoxicating Liquors Tax Ordinance, 1946.
2. In this Ordinance-
Short Title.
Inter-
pretation.
(4)
"Chinese restaurant licence means a Chinese restaurant licence as prescribed by Regulation 19 (1) of the Regulations made under the Dutiable Commodities Ordinance, 1981.
[1
Ordinans
No. 98
of 1991.
(6)
It
Eating House means a building or portion Ordinques thereof used as an eating house, coffee house or other similar establishment (where no intoxicating liquors are sold on the premises).
No. 13
of 1985.
"
(c)
Food includes every article or substance used for food or drink other than intoxicating liquors.
(d) Hotel-keeper's adjunct licence" means an hotel- keeper's adjunct licence as prescribed by Regulation 19 (1) of the Regulations made under the Dutiable Commoditice Ordinance, 1931.
[ Ord. 1995, 4.9] Ordinume
No. 19 of
No. 98 of 1981.
No. 88 of 1991, .40
(e) **Intoxicating liquors" includes spirits, liqueurs, et. Ord
wines, beer, Chinese type liquor, native wines and spirits, and all other liquors containing more than two per cent. of proof spirit fit or intended to be used as a beverage.
(f) "Meal" means the human consumption of food in
such a manner as to constitute a continuous repast.