Act of Colonial Legislature or other Authority under which levied.
On any intoxicating liquor which is not specifically mentioned or referred to in the foregoing Parts I, II, III.......... 10.00
Provided that it shall be lawful for the Superintendent of Imports and Exports, in his discretion, to assess the duty on any such intoxicating liquor at such lower rate as is provided in Parts I, II, and III, above for the liquor which the Superintendent shall deem to approximate most nearly to such intoxicating liquor.
And resolved that on all spirits distilled within the boundaries of the Colony of Hong Kong there shall be allowed a deduction of ten cents per gallon from the duties heretofore enumerated.
(a.) In Victoria and in the Hill Districts:
| When the rateable value of the premises is | Fee | Authority |
|---|---|---|
| Under $10,000 | $1,000 | Ordinance 9 of 1911 |
| $20,000 | $2,000 | " |
| $30,000 | $3,000 | " |
| $50,000 | $5,000 | " |
| $50,000 and over | $8,000 | Annually, in advance, subject to the provisions of The Liquors Consolidation Ordinance, 1971 |
(b.) Elsewhere in the Colony the publican's licence fees shall be at half the above rates.
Restaurant Adjunct Licence and Hotel Keeper's Adjunct Licence:
| Fee | |
|---|---|
| (a.) For premises situate in and to the North of Queen's Road, Victoria, and at Victoria Gap | $700 |
| (b.) For premises situate in any other part of the Island and in Kowloon and New Kowloon | $1,000 |
Removal Licence: $20 annually in advance subject to the provisions of The Liquors Consolidation Ordinance, 1971.
Note.—If the new premises are of a higher annual valuation than those from which the licence is removed a proportionate part of the extra fee (if any) payable in respect of such differences of valuation must also be paid.
Transfer of Publican's Licence: $200 in advance.
Transfer of Adjunct Licence: $40 annually in advance.
Dealer's Licence: $1,000 annually in advance.
Chinese Wine and Spirit Shop Licence:
| Area | Fee |
|---|---|
| (a.) City of Victoria West of the line formed by the Albany Nullah | $650 |
| (b.) City of Victoria East of the line formed by the Albany Nullah | $350 |
| (c.) Quarry Bay, from Tsat Tsz Mui Police Station to the S.E. boundary of Shaukiwan M.L. 1 | $350 |
| (d.) Shaukiwan, from the S.E. boundary of Shaukiwan M.L. 1 to the boundary of War Department land East of Au Kung Ngam | $350 |
| (e.) Aberdeen and Ap Lei Chau | $350 |
| (f.) Tsim Sha Tsui, Yau Ma Tei and Hung Hom, and that portion of the Kowloon Peninsula which is South of a line drawn from Nullah Street, Mong Kok Tsui, to the centre of the road between K.M. Lots Nos. 52 and 53 at Shek Shan | $500 |
| (g.) Sham Shui Po and the remaining portion of Kowloon not included under (f) | $350 |
| (h.) Kowloon City and the remainder of New Kowloon | $250 |
| (i.) Stanley | $250 |
Chinese Restaurant Licence:
| When the valuation of the premises occupied is | Fee | Payment Terms |
|---|---|---|
| Under $500 | $400 | Annually or 4 quarterly instalments in advance on Security being given. |
| $500 or over, but under $2,000 | $350 | Annually, in advance |
| $2,000 or over, but under $5,000 | $650 | Annually, in advance |
| $5,000 or over, but under $10,000 | $1,000 | Annually, in advance |
| $10,000 or over | $2,000 | Annually, in advance |
| $3,000 | Annually, in advance |
Ordinance 9 of 1911. G.N. 218 of 1923.
(AK)
SPECIFICATION OF TAXES, DUTIES, &c.
Act of Colonial Legislature or other Authority under which levied.
PART IV.
OTHER LIQUORS.
On any intoxicating liquor which is not specifically mentioned or
referred to in the foregoing Parts 1, II, III..........
Provided that it shall be lawful for the Superintendent of Imports and Exports, in his discretion, to assess the duty on any such intoxicating liquor at such lower rate as is provided in Parts I, II, and III, above for the liquor which the Superintendent shall deem to approximate most nearly to such intoxicating liquor.
And resolved that on all spirits distilled within the boundaries of the Colony of Hong Kong there shall be allowed a deduction of ten cents, per gallon from the duties heretofore enumerated.
(a.) In Victoria and in the Hill Districts :—
10.00
Ordinance 9 of 1911 Sec- tion 41 (1), and Govern- ment Notification No- 558 of 1926,
When the rateable value of the premises is -
Fee.
Under $10,000.
$1,000
Ordinance 9 of 1911.
20,000....
2,000
T
30,000......
3,000
"
50,000.................
5.000
Annually, in advance, subject to the provisions of The Liquors Consolidation Or- diriance, 1971,
"
$50,000 and over ................................................................................................... 8,000
(4.) Elsewhere in the Colony the publican's licence fees shall
be at half the above rates,
Restaurant Adjunct Licence and Hotel Keeper's Adjunct
Licence :—
(a.) For premises simpate in and to the North of Queen's Road,
Victoria, and at Vietoria Gap.
$700
(b.) For premises situate in any other part of the Island and
in Kowloon and New Kowloon,
1000
Removal Licence.
Annually, in advance kolject to the provis sions of The Liquors. Consolidation Dillo- woce, 11.
20 lu odvance.!
Note.-If the new premises are of a higher annual valuation than those from which the licence is removed a proportionate part of the extra fee (if any) payable in respect of such differences of valuation must also be paid.
Transfer of Publican's Licence.......
Transfer of Adjunet Licence, •-•--
$200) In advance,
77
40 1,000) Ausually, in attentori
Doaler's Licence..................
Chinese Wine and Spirit Shop Licancu :—
(a.) City of Victoria West of the line formed by the Albany
Nullah,
$6.50
350
(b.) City of Victoria East of the fine formed by the Allany
Nullol,
-
LUNGA N
(c.) Quarry Bay, from Tsut Tiz Mui Police Station to the
S.E. boundary of Shaukiwan M.L. 1 (d.) Shaukiwan, from the S.E. boundary of Shaukiwan M.L. I to the boundary of War Department land Enst of Au Kung Ngam,
(e.) Aberdeen und Aplichau,
(A) Taim Sun Tsui, Yanmati and Hungbom, and that portion of the Kowloon Peninsula which is South of a line drawn from Nullah Street, Mong Kok Tsui, to the centre of the roul between K.M. Lots Nos. 52 and 53 at Shek Shan.......... (9.) Sham Shui Po and the remaining portion of Kowloon not
included under (/),
(4.) Kowloon City and the remaindor of New Kowloon, (L.) Stanley,
Chinese Restaurant Licence:-
When the valuation of the premises occupied is---
Under $500,
400 Annually or
Payable in
4 quarterly
400
instalmouts
350
in advance
650
400
PRAYER
350
25
on Security being given.
Ordinance 9 of 1911.
$ 250
500
ANTONGA Tou
1,000 > Ausalty, in advanen, 2,000 3,000
G. N. 218 of 1923.
$500 or over, but under $2,000, ...................................................... $2,(XX) or over, but under $5,000, $5,000 or over, but nader $10,000 $10,000 or over,
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