CAP. 113]
G.N. 321/47.
G.N.A. 75/51.
Citation.
Provisions
for rendering of bills for all meals.
Taxable meals.
Non-taxable meals.
Provision for rendering of
bills for
intoxicating liquor.
G.N.A. 75/51.
Non-taxable liquor.
Bill forms.
Meals and Intoxicating Liquors Tax.
MEALS AND INTOXICATING LIQUORS TAX.
MEALS AND INTOXICATING LIQUORS TAX REGULATIONS.
(Cap. 113, section 7). (Ordinance No. 31 of 1946).
[25th April, 1947.]
1. These regulations may be cited as the Meals and Intoxicating Liquors Tax Regulations.
2. (1) When a meal, the retail cost of which does not exceed $5.00, is sold to any person for consumption in a restaurant or eating-house, the licensee of such restaurant or eating-house shall render or cause to be rendered to that person a bill stating such retail cost.
(2) When a meal, the retail cost of which exceeds $5.00, is sold to any person for consumption in a restaurant or eating-house, the licensee shall render or cause to be rendered to that person a bill stating the retail cost and charging a tax of 10% thereon.
(3) No tax shall be charged in respect of any meal the retail cost of which does not exceed $5.00 nor in respect of any meal served in the room of a bona fide hotel resident.
3.
(1) When any intoxicating liquor is consumed by any person on the premises of the holder of
(a) a publican's licence; or
(b) a restaurant adjunct licence; or
(c) a hotel keeper's adjunct licence; or (d) a Chinese restaurant licence,
the licensee shall render or cause to be rendered to that person a bill stating the retail cost (including corkage) of such intoxicating liquor and charging a tax of 10% thereon.
(2) No tax shall be charged in respect of intoxicating liquor consumed in the room of a bona fide hotel resident.
4. (1) Bills shall be rendered in such form as the Accountant General shall prescribe and shall contain such particulars as he shall require.
Page 362
CAP. 113]
G.N. 321/47.
G.N.A. 75/51.
Citation.
Provisions
for rendering of bills for all meals.
Taxable meals.
Non-taxable meals.
Provision for rendering of
bills for
intoxicating liquor.
G.N.A. 75/51.
Non-taxable liquor.
Bill forms.
Meals and Intoxicating Liquors Tax.
MEALS AND INTOXICATING LIQUORS TAX.
MEALS AND INTOXICATING LIQUORS TAX REGULATIONS.
(Cap. 113, section 7). (Ordinance No. 31 of 1946).
[25th April, 1947.]
1. These regulations may be cited as the Meals and Intoxicating Liquors Tax Regulations.
2. (1) When a meal, the retail cost of which does not exceed $5.00, is sold to any person for consumption in a restaurant or eating-house, the licensee of such restaurant or eating-house shall render or cause to be rendered to that person a bill stating such retail cost.
(2) When a meal, the retail cost of which exceeds $5.00, is sold to any person for consumption in a restaurant or eating-house, the licensee shall render or cause to be rendered to that person a bill' stating the retail cost and charging a tax of 10% thereon.
(3) No tax shall be charged in respect of any meal the retail cost of which does not exceed $5.00 nor in respect of any meal served in the room of a bona fide hotel resident.
3.
(1) When any intoxicating liquor is consumed by any person on the premises of the holder of
(a) a publican's licence; or
(b) a restaurant adjunct licence; or
(c) a hotel keeper's adjunct licence; or (d) a Chinese restaurant licence,
the licensee shall render or cause to be rendered to that person a bill stating the retail cost (including corkage) of such intoxicating liquor and charging a tax of 10% there-
on.
(2) No tax shall be charged in respect of intoxicating liquor consumed in the room of a bona fide hotel resident.
4. (1) Bills shall be rendered in such form as the Accountant General shall prescribe and shall contain such particulars as he shall require.
362
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