| Act of Colonial Legislature or other Authority under which levied | PART IV. FURTHER PARTICULARS |
|---|
On any intoxicating liquor which is not specifically mentioned or referred to in the foregoing Parts I, 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 —
When the rateable value of the premises is —
| Rateable Value | Fee | Authority |
|---|---|---|
| Under $10,000 | $1,000 | Ordinance 9 of 1911, Section 41(1), and Government Notification No. 55 of 1926 |
| $10,000 – $20,000 | $2,000 | Ordinance 9 of 1911 |
| $20,000 – $30,000 | $3,000 | Annually, subject to the provisions of The Liquors Consolidation Ordinance, 1911 |
| $30,000 – $50,000 | $5,000 | |
| $50,000 – $80,000 | $8,000 | |
| $80,000 and over |
(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:—
| Location | Fee | Terms |
|---|---|---|
| (a.) For premises situate in and to the North of Queen's Road, Victoria, and at Victoria Gap | $700 | Annually, in advance, subject to the provisions of The Liquors Consolidation Ordinance, 1911 |
| (b.) For premises situate in any other part of the Island and in Kowloon and New Kowloon | $100 |
Removal Licence | $20 | In advance
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 difference of valuation must also be paid.
Transfer of Publican's Licence | $200 | In advance
Transfer of Adjunct Licence | $40 |
Dealer's Licence | $1,000 | Annually, in advance
Chinese Wine and Spirit Shop Licence:—
| District | Fee |
|---|---|
| (a.) City of Victoria West of the line formed by the Albany Nullah | $670 |
| (b.) City of Victoria East of the line formed by the Albany Nullah | $550 |
| (c.) Quarry Bay, from Tsat Tsz Mui Police Station to the S.E. boundary of Shaukiwan M.L. 1 | $400 |
| (d.) Shaukiwan, from the S.E. boundary of Shaukiwan M.L. 1 to the boundary of War Department land East of A Kung Ngam | $400 |
| (e.) Aberdeen and Ap Lei Chau | $350 |
| (f.) Tsim Sha Tsui, Yaumati and Hunghom, 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 | $550 |
| (g.) Sham Shui Po and the remaining portion of Kowloon not included under (f) | $400 |
| (h.) Kowloon City and the remainder of New Kowloon | $350 |
| (i.) Stanley | $25 |
Chinese Restaurant Licence:—
When the valuation of the premises occupied is—
| Valuation | Fee | Terms |
|---|---|---|
| Under $300 | $250 | Annually or payable in 4 quarterly instalments in advance on Security being given |
| $300 or over, but under $2,000 | $500 | |
| $2,000 or over, but under $5,000 | $1,000 | |
| $5,000 or over, but under $10,000 | $2,000 | |
| $10,000 or over | $3,000 |
Ordinance 9 of 1911. G.N. 213 of 1923.
8
CC
(AN)
SPECIFICATION OF TAXES, DUTIES, &c.
1
Act of Colonial Legislature or other Authority under which levied.
PART IV.
Phuru LaguĐRS.
On any intoxicating liquor whien is not specifically mentioned or
referred to in the foregoing Paris 1, H1, HI.................
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 suel lower rate as is provided in Parts 1, 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 dednetion of ten cents per gallon from the duties heretofore enumerated,
(a.) In Victoria and in the Hill Districts 2—
When the rateable value of the premises is -
10,00
Ordinance 9 of 1911 See- tion 41 (1), xud Govern- Notitiention No.
ment
55% of 1926.
Under $10,000.
20,000..
30,000..
12
50,000..
Fer.
$1,000
Dedinance 9 of 1911.
2,000
Attarinally, do nlvatre, subject.
3,000
To the provisooles of The
5,000
Lignors Consolidation dinange, 191.
Or-
8.000
$50,000 and over
(4.) Elsewhere in the Colony the publiran's licence fees shall
be at half the above rates,
Restaurant Adjunct Licence and flord Keeper's Adjunet
Licence :—
(4.) For premises situate in and to the North of Queen's Roail,
Vietoria, and at Victoria Gap,
8700
(b.) For premises sitante in any other part of the Island and
in Kowloon and New Kowloon,
Annually, in gelvamee subject to the proti- sions of The Liquorn Consolidation Lirilin- aner, Ip11.
100
Removal Licence,
20
In advaner,
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 difference of valuation amst also be paid.
Transfer of Publien's Licence,..
Transfer of Adjunet Liecure.......
Dealer's Licence.....
$200 In advance.
40 1,000 Annually, in advanos,
1+
Chinese Wine and Spirit Shop Licence :-
-:
(a) City of Victoria West of the line formed by the Albany
Nullahı,
(b.) City of Victoria Enst of the line formed by the Albany
Nullah,
(e.) Quarry Bay, from Tsut Tsz'Mui Police Station to the
S.E. boundary of Shankiwan M.L. 1
td.) Slankiwan, from the S.E. boundary of Shaukiwan M.L. I to the boundary of War Dupartment land Eust of Ab Kung Ngam,
(r.) Aberdeen and Aplielmu, (/) Tsim Sha Tsui, Yaumati and Hunghoin, 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 rond hetween K.M. Lots Nos. 52 and 53 at Slick Shan.......... (9.) Sham Shui Po and the remaining portion of Kowloon not
included minder (A),
(4.) Kowloon City and the remainder of New Kowloon, (4.) Stanley,
Chinese Restaurant Licence :—
When the valtation of the premises occupied is—
$670
550
400 | Annudly or
Payable in
400
4 quarterly instalments
350
550
400
350
25
in advance on Seenrity being given.
Under $300,
$500 or over, but under $2,000,
$2,000 or over, but under $5,000,
$5,000 or over, but under $10,000 $10,000 or over,
Ondinance 9 of 1911.
$ 250
500
1,000
G. N. 213 of 1923.
2,000
3,000
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