(Cap. 17)
Tax on ac-
"Collector" means the Collector of Stamp Revenue appointed under section 2 of the Stamp Ordinance or any person appointed by him for the purposes of this Ordinance to act as his deputy; "hotel" means any establishment, the proprietor of which holds out to the extent of his accommodation that he will provide, without special contract, accommodation to any person presenting himself who is able and willing to pay a reasonable sum for the services and facilities provided and is in a fit state to be received: "payment" means any payment in money or money's worth made by any person to the proprietor of a hotel for accommodation received whether by that person or by some other person and includes any credit, book entry, set off or any other act by which a debt due to i the proprietor of a hotel for accoromodation charges may be dis- charged:
f
"society" means any club, company, school, institute, association or
other body of persons by whatever name called;
"tax" means the hotel accommodation charges tax imposed by this
Ordinance.
3. (1) Subject to the provisions of this Ordinance, there shall be commodation levied on all accommodation charges made a tax at the rate of two per
charges.
Assessment of accom- modadon charges.
Tax to be paid and TELLUS
mtade to Collector.
cent
(2) The rate of tax to be levied under this section may be varied by resolution of the Legislative Council.
(3) The tax payable under this section shall be recoverable from the proprietors of hotels as a debt due to the Crown.
4. Where, in the opinion of the Collector, any account which has been paid or has become payable to the proprietor of a hotel by or on behalf of a guest includes a sum in respect of accommodation charges. the Collector may assess the account and apportion such part thereof to accommodation charges as he thinks reasonable.
5. (1) The proprietor of every hotel shall pay to the Collector, within fourteen days after the 30th day of September, the 31st day of December, the 31st day of March and the 30th day of June in each year, the amount of the tax payable in respect of the three monthly periods ending on those dates and at the same time the manager of that hotel sball sign and send to the Collector a return setting out the total amount of accommodation charges made by the proprietor of the hotel during the period in respect of which the tax paid relates:
Provided that the Collector may require that tax be paid in respect of periods of less than three months and in such case the tax shall be paid within fourteen days after the expiry of such lesser periods.
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(2) Any proprietor of a hotel who fails to pay tax to the Collector in accordance with subsection (1) commits an offence and shall be liable on summary conviction to a fine of two thousand dollars.
(3) Any person commits an offence who, being the manager of a hotel, fails to make a return within the period specified in subsection (1) or furnishes a retum knowing the same to be false or locorrect in any material particular and shall be liable on summary conviction to a fine of two thousand dollars.
6. (1) The provisions of this Ordinance shall not apply to 20- Exemption. commodation charges where the Collector is satisfied that—
(a) the rate of the accommodation charge is less than fifteen dol-
lars per day:
(b) the accommodation is provided by a society not established
or conducted for profit; or
(c) the hotel contains less than ten rooms normally available for
lodging guests.
(2) The Legislative Council may, by resolution, vary-
(a) the rate of the accommodation charge set out in paragraph
(a) of subsection (t); or
(b) the number of rooms set out in paragraph (c) of subsection (1).
7.
certain
(1) Any person aggrieved by a decision of the Collector Appeal made under or in exercise of the powers vested in him by the proviso to against subsection (1) of section 5 may, within one month of the day on which decisions of be received notification of such decision, appeal by way of petition to Collector. the Governor in Council.
(2) Upon any such appeal, the Governor in Council may confirm. reverse or vary the decision of the Collector.
(3) Any person aggrieved by a decision of the Collector made under or in exercise of the powers vested in him by section 4 or 6 may, within one 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 Powers of the furnished under subsection (1) of section 5.
(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
Collector.