TRAVEL TAX ACT

ARRANGEMENT OF SECTIONS

   1   Short title

   2   Interpretation

   3   Travel tax

   4   Power to waive, remit or refund tax

   5   Duty of carrier to collect travel tax

      Ministerial order

   6   Offences

   7   Enforcing payment of tax

   8   Power of Magistrate to order payment of tax

   9   Refunds

   10   Regulations

 

THE TRAVEL TAX ACT

[Date of Commencement: 1st November, 1963]

Acts
26 of 1963,
43 of 1964,
18 of 1969,
5 of 1971,
12 of 1985,
17 of 1990

1   Short title

   This Act may be cited as the Travel Tax Act.

2   Interpretation

   In this Act-

   "aircraft" means any machine for flying, whether propelled by mechanical means or not, and includes any description of balloon;

   "carrier" means-

   (a)   any person (whether incorporated or not) transporting passengers by ship or aircraft on any voyage or flight from Jamaica to any place outside Jamaica;

   (b)   the master or other person in comm and or control of the transporting ship or aircraft;

   (c)   the agent in Jamaica of any person referred to in paragraph (a) hereof; and

   (d)   if the person referred to in paragraph (a) hereof or the agent referred to in paragraph (c) hereof is a corporation, every director and manager of that corporation;

   "Collector" means an officer as defined in the Customs Act who is designated a Collector by the Commissioner of Customs and Excise for the purposes of this Act and includes a person authorised to collect taxes under the Tax Collection Act;

[12/1985 Sch; 17/1990 s 2.]

   "immigration officer" means the "Chief Immigration Officer" and any "immigration officer" appointed by the Governor-General under the Aliens Act;

[43/1964 s 2(b).]

   "ship" means a steamship or any other ship, boat, lighter or other craft of any description used for transport by water;

   "traveller" means a person who proposes to travel from Jamaica by sea or by a to any place outside Jamaica;

   "travel tax" means the tax imposed by section 3.

3   Travel tax

   (1) Subject to the provisions of this Act, there shall be paid by each traveller on each occasion on which such traveller leaves Jamaica for any place outside Jamaica, a tax (to be called "travel tax") of such so as may from time to time be prescribed; and different sums may be prescribed in respect of different categories of travellers.

This section of the article is only available for our subscribers. Please click here to subscribe to a subscription plan to view this part of the article.