CAP. 348]
Hotel Accommodation Tax
[1983 Ed.
Tax to be paid and returns made to Collector.
Exemption.
Appeal against certain decisions of Collector.
charges, the Collector may assess the account and apportion such part thereof to accommodation charges as he thinks reasonable.
5. (1) The proprietor of every hotel shall pay to the Collector, within 14 days after 30 September, 31 December, 31 March and 30 June in each year, the amount of the tax payable in respect of the 3 monthly periods ending on those dates and at the same time the manager of that hotel shall sign and send to the Collector a return setting out the total amount of accommodation charges made by the proprietor of the hotel during the period in respect of which the tax paid relates:
Provided that the Collector may require that tax be paid in respect of periods of less than 3 months and in such case the tax shall be paid within 14 days after the expiry of such lesser periods.
(2) Any proprietor of a hotel who fails to pay tax to the Collector in accordance with subsection (1) commits an offence and shall be liable on summary conviction to a fine of $2,000.
(3) Any person commits an offence who, being the manager of a hotel, fails to make a return within the period specified in subsection (1) or furnishes a return knowing the same to be false or incorrect in any material particular and shall be liable on summary conviction to a fine of $2,000.
6. (1) The provisions of this Ordinance shall not apply to accommodation charges where the Collector is satisfied that-
(a) the rate of the accommodation charge is less than $15 per day;
(b) the accommodation is provided by a society not established or conducted for profit; or
(c) the hotel contains less than 10 rooms normally available for lodging guests.
(2) The Legislative Council may, by resolution, vary—
(a) the rate of the accommodation charge set out in subsection (1)(a); or
(b) the number of rooms set out in subsection (1)(c).
7. (1) Any person aggrieved by a decision of the Collector made under or in exercise of the powers vested in him by the proviso to section 5(1) may, within 1 month of the day on which he received notification of such decision, appeal by way of petition to the Governor in Council.
(2) Upon any such appeal, the Governor in Council may confirm, reverse or vary the decision of the Collector.
(3) Any person aggrieved by a decision of the Collector made under or in exercise of the powers vested in him by section 4 or 6
2
CAP. 348]
Hotel Accommodation Tax
[1983 Ed.
Tax to be paid and returns made to Collector.
Exemption.
Appeal against certain decisions of Collector.
charges, the Collector may assess the account and apportion such part thereof to accommodation charges as he thinks reasonable.
5. (1) The proprietor of every hotel shall pay to the Collec- tor, within 14 days after 30 September, 31 December, 31 March and 30 June in each year, the amount of the tax payable in respect of the 3 monthly periods ending on those dates and at the same time the manager of that hotel shall sign and send to the Collector a return setting out the total amount of accommodation charges made by the proprietor of the hotel during the period in respect of which the tax paid relates:
Provided that the Collector may require that tax be paid in respect of periods of less than 3 months and in such case the tax shall be paid within 14 days after the expiry of such lesser periods.
(2) Any proprietor of a hotel who fails to pay tax to the Collector in accordance with subsection (1) commits an offence and shall be liable on summary conviction to a fine of $2,000.
(3) Any person commits an offence who, being the manager of a hotel, fails to make a return within the period specified in subsection (1) or furnishes a return knowing the same to be false or incorrect in any material particular and shall be liable on summary conviction to a fine of $2,000.
6. (1) The provisions of this Ordinance shall not apply to accommodation charges where the Collector is satisfied that-
(a) the rate of the accommodation charge is less than $15 per
day;
(b) the accommodation is provided by a society not estab-
lished or conducted for profit; or
(c) the hotel contains less than 10 rooms normally available
for lodging guests.
(2) The Legislative Council may, by resolution, vary—
(a) the rate of the accommodation charge set out in subsection
(1)(a); or
(b) the number of rooms set out in subsection (1)(c).
7. (1) Any person aggrieved by a decision of the Collector made under or in exercise of the powers vested in him by the proviso to section 5(1) may, within 1 month of the day on which he received notification of such decision, appeal by way of petition to the Governor in Council.
(2) Upon any such appeal, the Governor in Council may confirm, reverse or vary the decision of the Collector.
(3) Any person aggrieved by a decision of the Collector made under or in exercise of the powers vested in him by section 4 or 6
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