ARRANGEMENT OF SECTIONS
1 Short title
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6 [Repealed by Act 31 of 1979.]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
31 Recovery of penalties
32 Payment of duty by instalments and see section 37
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
THE LICENCES ON TRADES AND BUSINESS ACT
[Date of Commencement: 1st April, 1908]
Law 13 of 1961.
31 of 1979,
12 of 1985,
21 of 1988.
This Act may be cited as the Licences on Trades and Business Act.
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.
(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.
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