1946-HKRS28-8-13_Part02 — Page 27

HONG KONG.

No. 31 or 1946.

I assent.

Mark Young

Governor.

2nd December, 1946.

An Ordinance to impose a tax in respect of meals and

intoxicating liquors sold in certain establishments.

[2nd December, 1948.]

Bx it enacted by the Governor of Hong Kong with the advice and consent of the Legislative Council thereof, as follows:-

1. This Ordinance may be cited as the Meals and Short Title. Intoxicating Liquors Tax Ordinance, 1946.

2. In this Ordinance-

Inter

pretation.

(a)

"Chinese restaurant licence means a Chinese restaurant licence as prescribed by Regulation 19 (1) of the Regulations made under the Dutiable Commodities Ordinance, 1931.

11

Ordinanes

No. 98

of 1831.

(6)

(c)

Eating House" means a building or portion thereof used as an eating house, coffee house or other similar establishment (where no intoxicating liquors are sold on the premises).

. ד

Food includes every article or substance used for food or drink other than intoxicating liquors.

(d) Hotel-keeper's adjunct licence" means an hotel- keeper's adjunct licence as prescribed by Regulation 19(1) of the Regulations made under the Dutiable Commoditice Ordinance, 1981.

Ordinavos No. 13

of 1036.

( Ord. 1985, 4.3] Ordinunes

No. 18 at

No. 98 of 1981.

(e) "Intoxicating liquors" includes spirits, liqueurs, of. Ord

No. 38 of wines, beer, Chinese type liquor, native wines and

1991, 40 spirite, and all other liquors containing more than (01 two per cent. of proof spirit fit or intended to be used as a beverage.

(f) "Meal" means the human consumption of food in

such a manner as to constitute a continuous repast.