1965-HKRS29-8-32_Part02 — Page 31

ING ENG

No. 39 of 1965.

E asscnt.

Wheuch

Governor.

26th August, 1965.

An Ordinance to impose a tax on hotel accommodation charges.

[1st July, 1966.]

Be 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 Hotel Accommodation Short title Tax Ordinance 1965 and shall come into operation on the 1st day of and com- July, 1966.

2. In this Ordinance, unless the context otherwise requires- “accommodation" means any furnished room or suite of rooms hired by the proprietor of the hotel to guests, or for the use of guests. for lodging and includes such furnishings, appliances and fittings as are normally provided therein;

"accommodation charge" means the sum payable by or on behalf of

guests for accommodation received;

mencement.

Interpreta- tion.