2
Tax on
BUSED CAR EN
for food sold and
consumed.
Computation
of tax to acarost ten konta
Legislativo Council tay
vary udow
uf tax.
Method of
payment for services of aring partuars.
Regulations.
lumpection.
Penalties,
4. There shall be charged, levied and paid a tax of ten per cent. on all accounts rendered by a proprietor of a public dance-hall for food sold and consumed in a public dance-hall,
S. For the purposes of Sections 3 and 4 of this Ordinance the amount of tax payable shall be computed to the nearest ten cents and any amount of less than ten gents shall be deemed to be ten cents.
Da
6. (1) It shall be lawful for the Legislative Council by resolution to increase, decrease, recast, suspod or vary to any extent and in any manner whatsoever a tax imposed by or under this Ordinance.
(2) Every resolution shall come into operation of time of the passing thereof unless some other time ik sporited. in such resolution.
7. Payment for the services of a dancing partner shall be made by way of ticket purchased from the proprietor and such ticket shall be stamped with a stamp (not before used) denoting that the tax has been paid: Provided that it shall not be necessary for any such ticket to be stamped as aforesaid in any case where the proprietor has made, arrangements approved by the Accountant General for furnishing returns of sales of tickets and has given security to an amount and in a manner approved by the Accountant General for payment of the tax.
8. The Governor in Council may make regulations for securing the payment of any such tax and generally for carry- ing the provisions of this Ordinance into effect. Without prejudice to the generality of the foregoing such regulations may provide......
(a) for calculating, collecting and accounting for any
such tax:
(b) for the type of forms to be used in the presentation of accounts to a person frequenting a public dance- hall or to the Accountant General or other officer entrusted with the collection of any such tax.
9. It shall be lawful for the Accountant General or for any person authorised by him in writing for the purpose to enter any public dance-hall at any reasonable time to ensure that the provisions of this Ordinance or any regulations made thereunder are being observed.
10. (1) Any person who fails to comply with or attempts to evade any of the provisions of this Ordinance shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding one thousand dollars, and shall be liable also to pay any tax which should have been paid.
(2) If the proprietor of a public dance-hall is convicted
of any offence against this Ordinance committed in such public dance-ball, a Magistrate may in his discretion suspend or revoke any licence held by such proprietor.
(3) If any person acts in contravention of, or fails to comply will, any regulations made under this Ordinance, he shall be liable on summary conviction to a fine of five hundred dollars.
(4) Any person who prevents or obstructs the entry of the Accountant General or of any person authorised by him in writing under this Ordinance shall be liable on summary conviction to a fine of five hundred dollars.
BIDA
11. Where a person convicted of an offence against this offences by Ordinance is a company, the chairman and every director and Corpora every officer of the company shall be guilty of the like offence. unless he proves that the act or omission constituting the offence took place without his knowledge or consent.
Respousi bility for Acts of
12. Any person who would have been liable under this Ordinance to any pecuniary penalty for anything done or omitted if such a thing had been done or omitted by him personally shall be liable to the same penalty if such has been d done or omitted by his partner, agent or servant.
Passed the Legislative Council of Hong Kong, this 20th
day of March, 1947.
Deputy Clerk of Councils.
partare,
servanto.