1   Short title

   2   Interpretation

   3   Trade Licences

   4   Return to be made to Collector of Taxes

   5   Classification of retailer

   6   [Repealed by Act 31 of 1979.]

   7   Delivery of licence on payment of duty

   8   In case of wrong return, Collector may assess

   9   In default of return, Collector may assess and add surcharge

   10   Notice of assessment in such case to be served

   11   In case of partnership

   12   Each place of business chargeable

   13   Person commencing business during current year

   14   Notice of change of location of business

   15   Duty on change of location of business

   16   Licences to masters of vessels, super-cargoes etc

   17   Proprietors of newspaper to give concern information to Collector

      Provision as to limited liability company

   18   Persons paying highest duty entitled to certain privileges

   19   Licences to be taken out where trade, etc, commenced after the year began

   20   In default Collector may assess

   21   Parish Council or Corporation as Board of Appeal in certain cases

   22   Board of Appeal its powers

   23   Penalty for not taking out licence

   24   What "shop" does not include for purposes of certain sections

   25   Certificate of fitness condition precedent to granting of licence

   26   Hours for sale of wine, beer, etc, other than in a shop

   27   Licence duty to sell wine, beer, etc, other than in a shop

   28   Licence to be publicly displayed

   29   Offences by licensed persons

   30   Offences

   31   Recovery of penalties

   32   Payment of duty by instalments and see section 37

      Minister may refund or remit duty

   33   Refund of over-paid duty

   34   Duty enforceable

   35   Application of duties collected

   36   Charge on revenue of parishes derived from trade licences

   37   Payment of duties




[Date of Commencement: 1st April, 1908]

Cap 221.

Law 13 of 1961.

31 of 1979,
12 of 1985,
21 of 1988.

LN 76/2003.

1   Short title

   This Act may be cited as the Licences on Trades and Business Act.

2   Interpretation

   In this Act-

   "auctioneer" means any person who sells the lands or goods of another by public outcry or for a commission on his own premises or on those of the owner of the lands or goods, according to the tenor of the licence:

   Provided always that a person who sells lands or goods by auction only by the direction of the Government, a Court, or a Parish Council shall not be deemed an auctioneer;

   "Collector" or "Collector of Taxes" includes any other authorised officer of Revenue;

[31/1979 s 3.]

   "commission agent" means any person who sells the goods of another for a commission on his own premises or on those of the purchaser;

   "general factor", means any person who sells goods of others on their account, whether the produce of estates or otherwise:

   Provided always that an attorney acting for an absentee proprietor and limiting his transactions to the business of his principal, shall not be deemed a general factor;

   "merchant" means any person who imports, whether for himself or on consignment, goods for sale, and includes any person who sells and delivers from a customs, excise or other warehouse;

   "newspaper" means any paper containing public news,, intelligence or occurrences, or any remarks, or observations thereon printed for sale, and published in Jamaica periodically, or in parts or numbers, at intervals not exceeding twenty-six days between the publication of any two such papers, parts or numbers;

   "retailer" means any person occupying a store, shop, room or fixed stand, who buys from a merchant, importer or otherwise, or who himself import and sells in small quantities by retail to those who resell. use, or consume the goods;

   "super-cargo" means the master or other person selling goods on board any vessel within the waters of this Island;

   "wharfinger" means any person who is in occupation of any public wharf and carries on the business of landing, receiving and otherwise dealing with thereat the goods of other people;

   "wholesale dealer" means any person who sells by wholesale or by both wholesale and retail on the same premises.

3   Trade Licences

   (1) Subject to subsection (1A), every person carrying on a trade or business specified in the First Schedule shall, on the first day of April in each year, take out a licence according to the classification in that Schedule of such trade or business:

[13/1961 s 2(a); 31/1979 s 4(a).]

   Provided that the following persons shall not be compellable to take out licences under this Act-

   (a)   any person taking out a licence to retail spirits or to keep a tavern or hotel under the Spirit Licence Act in respect of the premises and in regard to the commodities mentioned in such licence, and in respect of the sale on the same premises of wine, malt liquors, and all other description of distilled or fermented liquor;

   (b)   any person occupying a stall or stand in any public general market under the Parochial Markets Law , and paying market fees in respect of such stall or stand; and any person paying market fees under the provisions of the sections of Part VIII of the Kingston and St. Andrew Corporation Act, relating to markets in respect of the stalls or premises in respect of which such fees are paid;

   (c)   any person licensed under the Agricultural Produce Act, or any amendment thereto in respect of the premises and in regard to the commodities mentioned in such licence;

   (d)   any person either by himself, member of his family, his known agents or servants, selling any bread, fresh fish, milk, fruit, vegetables, ground provisions, vegetable roots or other vegetable commodity known as breadkind, or any other article of farm agricultural produce of this Island or ice, or the real worker or workers, maker or makers of goods, wares or manufactures of this Island, selling by themselves or their servants such goods, wares or manufactures of their own making;

   (e)   any corporation which proves to the satisfaction of the Minister that it has been formed for any purpose connected with social or public welfare, the public services, religion, charity, education, art or science, and that it applies its income and profits solely for promoting all or any of such purposes, and that it does not permit the payment of any dividends to its members.

   (1A) A person who takes out a licence subsequent to the first day of April in any year but prior to the first day of May in that year, shall be regarded for the purposes of subsection (1) of this section and of section 23 as having taken out a licence in the prescribed time.

[31/1979 s 4(b).]

   (2) The Minister responsible for finance may by order revoke, increase, reduce or alter any licence duty specified in the First Schedule and may add any licence duty thereto.

[13/1961 s 2(b).]

   (3) An order made under subsection (2) may contain such consequential, supplemental or ancillary provisions as appear to the said Minister to be necessary or expedient for the purpose of giving due effect to the order.

   (4) An order made under subsection (2) shall be subject to affirmative resolution of the House of Representatives.

4   Return to be made to Collector of Taxes

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