1946-HKRS28-8-13_Part02 — Page 28

Ordinance No. 36 of 1001.

Ordinance No. 19 of 1935.

Ordinator No. 38 of 1993.

Tax on ca.

Tax ou

Rignore.

2

(g) Publican's licence" means a publican's licence as prescribed by Regulation 19 (1) of the Regulations made under the Dutiable Commodities Ordinance, 1931.

() "Restaurant" means a building or portion thereof maed as au hotel, eating-house, coffee house or other similar establishment and having a licence for the sale of intoxicating liquors.

(D) "Restaurant adjunct licence" means a restaurant adjunct licence as prescribed by Regulation 19 (0) of the Regulations runde under the Dutiable Com- modities Ordinance, 1931.

M.

3. There shall be charged, levied and paid a tax of ten per cent. on the retail cost of every moal sold and con- sumed in any restaurant or eating house. Provided that where the total cost of each meal does not exceed this "kirmi of five dollars per head or where such meal is served in the room of a bona fide hotel resident no tax shall be charged, levied and paid.

4. There shall be charged, levied and paid a tax of intoxicating ten per cent, on the retail cost (including corkage) of all intoxicating liquors consumed on the premises of holders of publican's licences, restaurant adjunct licences or hotel- keeper's adjunct licences and Chinese restaurant licences. No tax shall be payable in respect of intoxicating liquors consumed in the rooms of bona fide hotel residents. In the case of intoxicating liquor upon which corkage is paid, the liquor shall be deemed to have been consumed at the time it becomes liable to corkage.

Computa

tion of Bacc

to nearest

ten comia.

Legislathro

5. For the purpose of Sections 3 and 4 of this Ordin- ance the amount of tax payable shall be computed to the nearest ten cents and any amount of less than ten cents shall be deemed to be ten cents.

(1) 1 shall be lawful for the Legislative Council Council may by resolution to increase, decrease, recast, suspend or vary to any extent and in any manner whatsoever the tax imposed by or under this Ordinance.

Vaxy Not

of tax,

[el. Ord.

No. 29 of 1990, 4.2(2) & 3(3))

Regulations.

(2) Every resolution shall come into operation at the time of the passing thereof unless some other time is specified in such resolution.

7. The Goveruor in Council may make regulations for securing the payment of tax and generally for carrying the provisions of this Ordinance into effect. Without prejudics to the generality of the foregoing such regulations may provide

(a) for calculating, collecting and accounting for the

taxes hereby imposed;

(b) for the type of forms to be used in the presentation

of accounts to the consumer or to the Accountant General or other officer entrusted with the collection of any tax bereby imposed.

יךָ

3

Inspection (cf. Ord. No. 38 of

8. It shall be lawful for the Accountant General or for any person authorised by him in writing for the purpose to enter any restaurant or eating house and the premises of 1930, K.B) holders of publican's licences, restaurant adjunct licences or hotel-keeper's adjunct licences and Chinese restaurant Licences at any reasonable time, with a view to seeing whether the provisions of this Ordinance or any regulations made thereunder are being complied with.

9. (1) Any person who fails to comply with or Penaltie attempts to evade any of the provisions of this Ordinanco shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding one thousand dollars, and shall be liable also to pay any tax which should have been paid.

(2) If the bolder of any restaurant or eating-house licence, publican's licence, restaurant adjunct licence or hotel-keeper's adjunct licence or Chinese restaurant licence is convicted of any offence against this Ordinance committed upon the premises to which such licence relates, a Magistrate may in his discretion suspend or revoke such licence.

(3) If any person acts in contravention of, or fails to comply with, any regulations made under this Ordinance, be shall be liable on summary conviction to a fine of five hundred dollare.

(4) Any person who prevents or obstructs the entry of the Accountant General or of any person authorised by him in writing under this Ordinance shall be liable on sum- mary conviction to a fine of five hundred dollars.

tippa.

10. Where a person convicted of an offence against offces by this Ordinance is a company, the chairman and every director Corpora and every officer of the company shall be guilty of the like offence, unless he proves that the act or omission constituting the offence took place without his knowledge or consent.

11. Any person who would have been liable under this Ordinance to any pecuniary penalty for anything done or omitted if such thing had been done or omitted by him personally shall be liable to the same penalty if such thing has been done or omitted by his partner, agent, or servant.

Passed the Legislative Council of Hong Kong, this 28th day of November, 1946.

Deputy Clerk of Councils.

Responsi

bity for

partners,

of agents, and

Da