ARRANGEMENT OF SECTIONS
1 Short title
4 Imposition of licence duty
5 Power to waive, remit or refund licence duty
6 Refund of duty
7 Records to be kept
THE TOURIST ACCOMMODATION (LICENCE DUTIES) ACT
[Date of Commencement: 1st July, 1984]
Act 24 of 1988.
This Act may be cited as the Tourist Accommodation (Licence Duties) Act.
In this Act-
"the Board" means the Tourist Board established under section 3 of the Tourist Board Act;
"Commissioner" means the Commissioner of Inland Revenue;
"hotel" has the same meaning as in section 2 of the Tourist Board Act;
"licence" means a licence granted pursuant to section 22 of the Tourist Board Act;
"licence duty" or "duty" means licence duty payable under this Act;
"officer" includes any person employed in the Inland Revenue Department as well as any person expressly authorised by the Commissioner for the purposes of this Act;
"operator of any tourist accommodation" means the person who owns the business concerned with the operation of such tourist accommodation and includes the manager or other principal officer of that tourist accommodation;
"resort cottage" has the same meaning as in section 2 of the Tourist Board Act;
"tourist accommodation" means any accommodation in respect of which a licence is required pursuant to section 22 of the Tourist Board Act.
This Act applies to every tourist accommodation in respect of which a licence is granted or an application is made to the Board for the grant of such licence.
(1) Subject to the provisions of this Act, there shall be payable in respect of every tourist accommodation to which this Act applies, licence duty in accordance with the provisions of this section.
(2) Licence duty shall be paid to the Commissioner by the operator of the tourist accommodation at such rates, at such manner and on such terms and conditions as may be prescribed in regulations and, without prejudice to the generality of the foregoing, such regulations may provide for the exemption of persons specified therein, in whole or in part, from liability to pay the licence duty.
(3) Regulations made under subsection (2) shall be subject to affirmative resolution of the House of Representatives.
(4) Until varied or revoked by regulations made under subsection (2), the provisions of the Schedule shall have effect.
(5) All regulations made under subsection (2) shall have the same force and effect as if they were contained in the Schedule.
The Minister may, upon the application of any person liable for payment of licence duty, waive, remit or refund such duty in whole or in part; and any such waiver, remission or refund may be subject to such conditions as the Minister may see fit to impose.
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