1936 — Page 20

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SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

LICENCES AND INTERNAL REVENUE &c.—Continued

LICENCES

VEHICLES, OTHER, LICENCES

Vehicle / Licence Fee (Yearly) Authority
Tricycles $6.00 Ordinance 40 of 1912
Private Ricksha $20.00 Ordinance 40 of 1912
Private Chair $2.00 Ordinance 40 of 1912
Public Ricksha, Hong Kong (paid quarterly in advance) $36.00 Ordinance 40 of 1912
Public Ricksha, Kowloon, New Kowloon, Hill District, and Caine Road Level (paid yearly in advance) $24.00 Ordinance 40 of 1912
Public Ricksha, New Territories $12.00 Ordinance 40 of 1912
Public Ricksha, Owner driven in New Territories $1.00 Ordinance 40 of 1912
Duplicate Ricksha Licence $1.00 Govt. Notification No. 549 of 1935
Public Chair $4.00 Govt. Notification No. 549 of 1935
Duplicate Chair Licence $0.25 Govt. Notification No. 549 of 1935
Truck $48.00 Govt. Notification No. 549 of 1935
Cart or Van or Horse or Bullock drawn Vehicles $24.00 Govt. Notification No. 549 of 1935
Hand-propelled Petrol or Oil Pump $60.00 Govt. Notification No. 549 of 1935

VEHICLES, OTHER, DRIVERS

Driver Licence Fee (Yearly) Authority
Private Chair and Ricksha Driver $0.30 Ordinance 40 of 1912
Public Chair $0.30 Ordinance 40 of 1912
Public Ricksha $0.30 Ordinance 40 of 1912
Tricycle $0.30 Ordinance 40 of 1912
Truck $0.30 Govt. Notification No. 549 of 1935

VEHICLES, MOTOR SPECIAL LICENSING FEE—FOREIGN REGISTRATION

Fee: 20% of Invoice Price plus freight and Insurance, less cost of tyres.

Authority: Ordinance 32 of 1932

WIRELESS LICENCES

Licence Type Fee (Yearly) Authority
Wireless Receiving $12.00 Ordinance 18 of 1936
Wireless Other, Ship Station $25.00 Ordinance 18 of 1936
Amateur Transmission Station $20.00 Ordinance 18 of 1936
Dealers $50.00 Ordinance 18 of 1936
Examination fee for operators' certificates of proficiency $5.00 to $30.00 Ordinance 18 of 1936
Limited Receiving and Publishing $600.00 Ordinance 18 of 1936
Duplicate Licence or Certificate $1.00 Ordinance 18 of 1936

---

INTERNAL REVENUE

ASSESSED TAXES (Rates)

Tenement Category Rate
All tenements provided with Government filtered water 17%
All tenements provided with Government unfiltered water 16%
All tenements for which no provision is made for water 15%

Provision of water supply shall be deemed to be made for a tenement although it has no connection with the Government water main or waterworks, if such tenement is situated within 200 yards from a Government water main. The Rates are payable quarterly in advance within the first month of each quarter. These Rates are chargeable on, and recoverable from, the owners of the tenements in respect of which the above assessments have been made.

Authority: Rating Ordinance 6 of 1901, Amendment Ordinance 16 of 1931

BETS AND SWEEPS TAX

On every bet made on any totalisator or pari-mutuel authorised under the Betting Duty Ordinance there shall be paid a duty according to the following scale:

Total Gross Receipts (Year ending 31st March) Duty
Do not exceed $3,000,000 1% of such total
Exceed $3,000,000 but do not exceed $4,000,000 1.5% of such total
Exceed $4,000,000 but do not exceed $5,000,000 2% of such total
Exceed $5,000,000 but do not exceed $6,000,000 2.5% of such total
Exceed $6,000,000 3% of such total

On every Cash-sweep ticket sold and on every Cash-sweep chance allocated by list there shall be charged a duty of 5 per cent. of the amount paid, contributed or subscribed.

The Secretary, Treasurer and every Steward and Member of the Committee of management of the Club, as well as the Club itself if a Corporation, shall be jointly and severally liable for the duty payable.

Authority: Ordinance 40 of 1931, Amendment Ordinance 17 of 1933, Amendment Ordinance 26 of 1934, Resolution of Legislative Council of 13th September, 1934

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SPECIFICATION OF TAXES, DUTIES, &c. Act of Colonial Legislature or other Authority under which levied. LICENCES AND INTERNAL REVENUE &c.—Continued LICENCES VEHICLES, OTHER, LICENCES Vehicle / Licence Fee (Yearly) Authority Tricycles $6.00 Ordinance 40 of 1912 Private Ricksha $20.00 Ordinance 40 of 1912 Private Chair $2.00 Ordinance 40 of 1912 Public Ricksha, Hong Kong (paid quarterly in advance) $36.00 Ordinance 40 of 1912 Public Ricksha, Kowloon, New Kowloon, Hill District, and Caine Road Level (paid yearly in advance) $24.00 Ordinance 40 of 1912 Public Ricksha, New Territories $12.00 Ordinance 40 of 1912 Public Ricksha, Owner driven in New Territories $1.00 Ordinance 40 of 1912 Duplicate Ricksha Licence $1.00 Govt. Notification No. 549 of 1935 Public Chair $4.00 Govt. Notification No. 549 of 1935 Duplicate Chair Licence $0.25 Govt. Notification No. 549 of 1935 Truck $48.00 Govt. Notification No. 549 of 1935 Cart or Van or Horse or Bullock drawn Vehicles $24.00 Govt. Notification No. 549 of 1935 Hand-propelled Petrol or Oil Pump $60.00 Govt. Notification No. 549 of 1935 VEHICLES, OTHER, DRIVERS Driver Licence Fee (Yearly) Authority Private Chair and Ricksha Driver $0.30 Ordinance 40 of 1912 Public Chair $0.30 Ordinance 40 of 1912 Public Ricksha $0.30 Ordinance 40 of 1912 Tricycle $0.30 Ordinance 40 of 1912 Truck $0.30 Govt. Notification No. 549 of 1935 VEHICLES, MOTOR SPECIAL LICENSING FEE—FOREIGN REGISTRATION Fee: 20% of Invoice Price plus freight and Insurance, less cost of tyres. Authority: Ordinance 32 of 1932 WIRELESS LICENCES Licence Type Fee (Yearly) Authority Wireless Receiving $12.00 Ordinance 18 of 1936 Wireless Other, Ship Station $25.00 Ordinance 18 of 1936 Amateur Transmission Station $20.00 Ordinance 18 of 1936 Dealers $50.00 Ordinance 18 of 1936 Examination fee for operators' certificates of proficiency $5.00 to $30.00 Ordinance 18 of 1936 Limited Receiving and Publishing $600.00 Ordinance 18 of 1936 Duplicate Licence or Certificate $1.00 Ordinance 18 of 1936 --- INTERNAL REVENUE ASSESSED TAXES (Rates) Tenement Category Rate All tenements provided with Government filtered water 17% All tenements provided with Government unfiltered water 16% All tenements for which no provision is made for water 15% Provision of water supply shall be deemed to be made for a tenement although it has no connection with the Government water main or waterworks, if such tenement is situated within 200 yards from a Government water main. The Rates are payable quarterly in advance within the first month of each quarter. These Rates are chargeable on, and recoverable from, the owners of the tenements in respect of which the above assessments have been made. Authority: Rating Ordinance 6 of 1901, Amendment Ordinance 16 of 1931 BETS AND SWEEPS TAX On every bet made on any totalisator or pari-mutuel authorised under the Betting Duty Ordinance there shall be paid a duty according to the following scale: Total Gross Receipts (Year ending 31st March) Duty Do not exceed $3,000,000 1% of such total Exceed $3,000,000 but do not exceed $4,000,000 1.5% of such total Exceed $4,000,000 but do not exceed $5,000,000 2% of such total Exceed $5,000,000 but do not exceed $6,000,000 2.5% of such total Exceed $6,000,000 3% of such total On every Cash-sweep ticket sold and on every Cash-sweep chance allocated by list there shall be charged a duty of 5 per cent. of the amount paid, contributed or subscribed. The Secretary, Treasurer and every Steward and Member of the Committee of management of the Club, as well as the Club itself if a Corporation, shall be jointly and severally liable for the duty payable. Authority: Ordinance 40 of 1931, Amendment Ordinance 17 of 1933, Amendment Ordinance 26 of 1934, Resolution of Legislative Council of 13th September, 1934
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( A 17 ) SPECIFICATION OF TAXES, DUTIES, &c. Act of Colonial Legislature or other Authority under which levied. LICENCES AND INTERNAL REVENUE &c.,—Continued. LICENCES: VEHICLES, OTHER, LICENCES:— Tricycles, yearly, $ 6.00 Private Ricksha, yearly, 20,00 Private Chair, yearly, 2.00 Public Rickslin, Hong Kong, yearly, (paid quarterly in advance),.................................. 36.00 Public Ricksha, Kowloon, New Kowloon, Hill District, and Caine Roud Level, yearly, (paid yearly in advance),............. 24.00 Ordinance 40 of 1912; Public Rickstra, New Territories, yearly, 12.00 Public Ricksha, Owner driven in New Territories, ycurly, 1.00 Duplicate Ricksha Licence, 1.00 Govt. Notifiention No. 549 of 1935. Public Chair, yearly, 4.00 Duplicate Chair Licence, .25 Truck, yearly, 48.00 Cart or Van or Horse or Bullock drawn Vehicles, yearly, 24,00 Hand-propelled Petrol or Oil Pump, yearly,... Vehicles, Other, Drivers:— 60.00 Private Chair and Ricksla Driver, yearly, Public Chair, yearly, Publie Ricksha, yearly, Tricycle, yearly, .30 .30 Ordinance 40 of 1912; .30 .30 .30 Govt. Notification No. 549 of 1935. Truck, yearly, Vehicles, Motor Special Licensing Fee-Foreign Registration,.............. Ordinance 32 of 1932. 20% of Invoice Price plus freight and Insurance, less cost of tyres. Wireless Receiving, Yearly...... 12.00 Wireless Other,. Ship Station Yearly...................... 25.00 Amateur Transmission Station Yearly 20.00 Ordinance 18 of 1936, Dealers Yearly, 50.00 Examination fee for operators' certificates of proficiency 5.00 to 30.00 Limited Receiving and Publishing, yearly, Duplicate Licence or Certificate. 600.00 1,00 INTERNAL REVENUE. ASSESSED TAXES (Rates):- All tenements provided with Government filtered water.................. All tenements provided with Government unfiltered water All tenements for which no provision is made for water...... 171 16% 15% Provision of water supply shall be deemed to be made for a tenement although it bas no connection with the Government watermains or waterworks, if such tenement is situated within 200 yards from a Government watermain, The Rates are payable quarterly in advance within the first mouth of each quarter. These Rates are chargeable ou, and recoverable from, the owners of the tenements in respect of which the above assessments have been made. BETS AND SWEEPS TAX:- On every bet made on any totalisator or pari-mutuel authorised under the Ret- ting Duty Ordinance there shall be paid a duty according to the following scale: Where in any year ending on the 31st day of March the totul gross receipts from the sale of tickets at such totalisator or pari-mutuel do not exceed $3,000,000 exceed $8,000,000 but do not exceed $4,000,000 exceed $4,000,000 but do not exceed $5,000,000 exeeed $5,000,000 but do not exceed $6,000,000 exceed $6,000,000 1% of euch total; .14% of such totul; .2% of such total; 24% of such total; ...3 % of such total. On every Cash-sweep ticket sold and on every Cash-sweep chance allocated by list there shall be charged a duty of 5 per cent. of the amount paid, contributed or subscribed. The Secretary, Treasurer and every Steward and Member of the Committee of management of the Club, as well as the Club itself if a Corporation, aball be jointly and severally liable for the duty payable. Rating Ordinauce 6 of 1901, Amendment Ordinance 16 of 1931. Ordinance 40 of 1931, Amendment Ordin- ance 17 of 1933, Amendment Ordin- ance 26 of 1934. Re- solution of Legislative Council of 13th Sop- teraber, 1934. 1
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( A 17 )

SPECIFICATION OF TAXES, DUTIES, &c.

Act of Colonial Legislature or other Authority under which levied.

LICENCES AND INTERNAL REVENUE &c.,—Continued.

LICENCES:

VEHICLES, OTHER, LICENCES:—

Tricycles, yearly,

$ 6.00

Private Ricksha, yearly,

20,00

Private Chair, yearly,

2.00

Public Rickslin, Hong Kong, yearly, (paid quarterly in advance),..................................

36.00

Public Ricksha, Kowloon, New Kowloon, Hill District, and Caine Roud

Level, yearly, (paid yearly in advance),.............

24.00

Ordinance 40 of 1912;

Public Rickstra, New Territories, yearly,

12.00

Public Ricksha, Owner driven in New Territories, ycurly,

1.00

Duplicate Ricksha Licence,

1.00

Govt. Notifiention No. 549

of 1935.

Public Chair, yearly,

4.00

Duplicate Chair Licence,

.25

Truck, yearly,

48.00

Cart or Van or Horse or Bullock drawn Vehicles, yearly,

24,00

Hand-propelled Petrol or Oil Pump, yearly,...

Vehicles, Other, Drivers:—

60.00

Private Chair and Ricksla Driver, yearly,

Public Chair, yearly,

Publie Ricksha, yearly,

Tricycle, yearly,

.30

.30

Ordinance 40 of 1912;

.30

.30

.30

Govt. Notification No. 549

of 1935.

Truck, yearly,

Vehicles, Motor Special Licensing Fee-Foreign Registration,..............

Ordinance 32 of 1932.

20% of Invoice Price plus freight and Insurance, less cost of tyres.

Wireless Receiving, Yearly......

12.00

Wireless Other,.

Ship Station Yearly......................

25.00

Amateur Transmission Station Yearly

20.00

Ordinance 18 of 1936,

Dealers Yearly,

50.00

Examination fee for operators' certificates of proficiency

5.00 to 30.00

Limited Receiving and Publishing, yearly,

Duplicate Licence or Certificate.

600.00 1,00

INTERNAL REVENUE.

ASSESSED TAXES (Rates):-

All tenements provided with Government filtered water.................. All tenements provided with Government unfiltered water All tenements for which no provision is made for water......

171 16%

15%

Provision of water supply shall be deemed to be made for a tenement although it bas no connection with the Government watermains or waterworks, if such tenement is situated within 200 yards from a Government watermain, The Rates are payable quarterly in advance within the first mouth of each quarter. These Rates are chargeable ou, and recoverable from, the owners of the tenements

in respect of which the above assessments have been made.

BETS AND SWEEPS TAX:-

On every bet made on any totalisator or pari-mutuel authorised under the Ret- ting Duty Ordinance there shall be paid a duty according to the following scale:

Where in any year ending on the 31st day of March the totul gross receipts from the sale of tickets at such totalisator or pari-mutuel

do not exceed $3,000,000

exceed $8,000,000 but do not exceed $4,000,000 exceed $4,000,000 but do not exceed $5,000,000 exeeed $5,000,000 but do not exceed $6,000,000 exceed $6,000,000

1% of euch total; .14% of such totul; .2% of such total; 24% of such total; ...3 % of such total.

On every Cash-sweep ticket sold and on every Cash-sweep chance allocated by list there shall be charged a duty of 5 per cent. of the amount paid, contributed or

subscribed.

The Secretary, Treasurer and every Steward and Member of the Committee of management of the Club, as well as the Club itself if a Corporation, aball be jointly and severally liable for the duty payable.

Rating Ordinauce 6 of 1901, Amendment Ordinance 16 of 1931.

Ordinance 40 of 1931, Amendment Ordin- ance 17 of 1933, Amendment Ordin- ance 26 of 1934. Re- solution of Legislative Council of 13th Sop- teraber, 1934.

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