1983 Ed.]
Hotel Accommodation Tax
[CAP. 348
1
CHAPTER 348
HOTEL ACCOMMODATION TAX
To impose a tax on hotel accommodation charges.
[1 July 1966.]
1. This Ordinance may be cited as the Hotel Accommodation Tax Ordinance.
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;
"Collector" means the Collector of Stamp Revenue; (Replaced, 31 of 1981, s. 65)
"hotel" means any establishment, the proprietor of which holds out to the extent of his accommodation that he will provide, without special contract, accommodation to any person presenting himself who is able and willing to pay a reasonable sum for the services and facilities provided and is in a fit state to be received;
"payment" means any payment in money or money's worth made by any person to the proprietor of a hotel for accommodation received whether by that person or by some other person and includes any credit, book entry, set off or any other act by which a debt due to the proprietor of a hotel for accommodation charges may be discharged;
"society" means any club, company, school, institute, association or other body of persons by whatever name called;
"tax" means the hotel accommodation charges tax imposed by this Ordinance.
3. (1) Subject to the provisions of this Ordinance, there shall be levied on all accommodation charges made a tax at the rate of 5 per cent. (Amended, L.N. 39/75 and L.N. 149/83)
(2) The rate of tax to be levied under this section may be varied by resolution of the Legislative Council.
(3) The tax payable under this section shall be recoverable from the proprietors of hotels as a debt due to the Crown.
4. Where, in the opinion of the Collector, any account which has been paid or has become payable to the proprietor of a hotel by or on behalf of a guest includes a sum in respect of accommodation
Originally 39 of 1965.
L.N. 39/75. 10 of 1978. 31 of 1981. L.N. 149/83.
Short title.
Interpretation.
Tax on accommodation charges.
Assessment of accommodation charges.
1983 Ed.]
Hotel Accommodation Tax
[CAP. 348
1
CHAPTER 348
HOTEL ACCOMMODATION TAX
To impose a tax on hotel accommodation charges.
[1 July 1966.]
1. This Ordinance may be cited as the Hotel Accommodation Tax Ordinance.
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;
"Collector" means the Collector of Stamp Revenue; (Replaced, 31
of 1981, s. 65)
"hotel" means any establishment, the proprietor of which holds out to the extent of his accommodation that he will provide, without special contract, accommodation to any person presenting himself who is able and willing to pay a reasonable sum for the services and facilities provided and is in a fit state to be received;
"payment" means any payment in money or money's worth made by any person to the proprietor of a hotel for accommodation received whether by that person or by some other person and includes any credit, book entry, set off or any other act by which a debt due to the proprietor of a hotel for accommoda- tion charges may be discharged;
“society” means any club, company, school, institute, association
or other body of persons by whatever name called;
"tax" means the hotel accommodation charges tax imposed by this
Ordinance.
3. (1) Subject to the provisions of this Ordinance, there shall be levied on all accommodation charges made a tax at the rate of 5 per cent.
(Amended, L.N. 39/75 and L.N. 149/83)
(2) The rate of tax to be levied under this section may be varied by resolution of the Legislative Council.
(3) The tax payable under this section shall be recoverable from the proprietors of hotels as a debt due to the Crown.
4. Where, in the opinion of the Collector, any account which has been paid or has become payable to the proprietor of a hotel by or on behalf of a guest includes a sum in respect of accommodation
Originally 39 of 1965.
L.N. 39/75. 10 of 1978. 31 of 1981. L.N. 149:83.
Short title.
Interpretation.
Tax on accommodation charges.
Assessment of accommodation charges.
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