5.
Public Dance-Halls Tax.
4
[CAP. 115
of tax to
nearest ten
cents.
and 3
the amount of Computation For the purposes of sections 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.
6. (1) It shall be lawful for the Legislative Council by resolution to increase, decrease, recast, suspend or vary to any extent and in any manner whatsoever a tax imposed by or under this Ordinance.
(2) Every resolution shall come into operation at the time of the passing thereof unless some other time is specified in such resolution.
7. Payment for the services of a dancing partner shall be made by way of ticket purchased from the proprietor and such ticket shall be stamped with a stamp (not before used) denoting that the tax has been paid: Provided that it shall not be necessary for any such ticket to be stamped as aforesaid in any case where the proprietor has made arrangements approved by the Accountant General for furnishing returns of sales of tickets and has given security to an amount and in a manner approved by the Accountant General for payment of the tax.
Legislative vary amount
Council may
of tax.
Method of services of partners.
payment for
dancing
8. The Governor in Council may make regulations for Regulations.
securing the payment of any such tax and generally for carrying the provisions of this Ordinance into effect. Without prejudice to the generality of the foregoing such regulations may provide-
(a) for calculating, collecting and accounting for any
such tax;
(b) for the type of forms to be used in the presentation of accounts to a person frequenting a public dance-hall or to the Accountant General or other officer entrusted with the collection of any such tax.
9.
It shall be lawful for the Accountant General or for Inspection.
any person authorized by him in writing for the purpose to enter any public dance-hall at any reasonable time to ensure that the provisions of this Ordinance or any regulations made thereunder are being observed.
367
Page 367
5.
Public Dance-Halls Tax.
4
[CAP. 115
of tax to
nearest ten
cents.
and 3
the amount of Computation For the purposes of sections 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.
6. (1) It shall be lawful for the Legislative Council by resolution to increase, decrease, recast, suspend or vary to any extent and in any manner whatsoever a tax imposed by or under this Ordinance.
(2) Every resolution shall come into operation at the time of the passing thereof unless some other time is specified in such resolution.
7. Payment for the services of a dancing partner shall be made by way of ticket purchased from the proprietor and such ticket shall be stamped with a stamp (not before used) denoting that the tax has been paid: Provided that it shall not be necessary for any such ticket to be stamped as afore- said in any case where the proprietor has made arrangements approved by the Accountant General for furnishing returns of sales of tickets and has given security to an amount and in a manner approved by the Accountant General for pay- ment of the tax.
Legislative vary amount
Council may
of tax.
Method of services of partners.
payment for
dancing
8. The Governor in Council may make regulations for Regulations. securing the payment of any such tax and generally for carrying the provisions of this Ordinance into effect. Without prejudice to the generality of the foregoing such regulations may provide-
(a) for calculating, collecting and accounting for any
such tax;
(b) for the type of forms to be used in the presentation of accounts to a person frequenting a public dance- hall or to the Accountant General or other officer entrusted with the collection of any such tax.
9.
It shall be lawful for the Accountant General or for Inspection. any person authorized by him in writing for the purpose to enter any public dance-hall at any reasonable time to ensure that the provisions of this Ordinance or any regulations made thereunder are being observed.
367
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