ACT
(Act 11 of 2020)
Act 11 of 2020 .. in force 1 December 2020
ARRANGEMENT OF SECTIONS
PRELIMINARY
| 1. | Short title |
| 2. | Interpretation |
PART 1
ADMINISTRATION
| 3. | Administration of this Act |
| 4. | Functions of the Board |
| 5. | Powers of the Board |
PART 2
IMPOSITION AND RATE OF TOURISM LEVY
| 6. | Imposition of tourism levy |
| 7. | Rate of tourism levy |
PART 3
COLLECTOR OF TOURISM LEVY
| 8. | Collector of tourism levy |
| 9. | Issue of collector's certificate |
| 10. | Notice of change of circumstances |
| 11. | Review of class |
| 12. | Validity of collector's certificate |
| 13. | Display of collector's certificate |
| 14. | Suspension of collector's certificate |
| 15. | Cancellation of collector's certificate |
| 16 | Register of collectors |
| 17. | Publication of list of collectors |
PART 4
COLLECTION AND RECOVERY OF TOURISM LEVY
| 18. | Notice of tourism levy |
| 19. | Collection of tourism levy |
| 20. | Remittance of tourism levy |
| 21. | Recovery of unpaid tourism levy |
| 22. | Application of surplus tourism levy revenue |
PART 5
REFUND OF TOURISM LEVY
| 23. | Online notice of overpaid tourism levy |
| 24. | Claim for refund |
| 25. | Refund of overpaid tourism levy |
PART 6
MISCELLANEOUS
| 26. | Exemptions |
| 27. | Amendment of Schedule 1 or Schedule 2 |
| 28. | Regulations |
| Schedule 1 | |
| Schedule 2 | |
AN ACT to provide for the imposition, collection and remittance of a tourism levy and for related matters.
Commencement [1 December 2020]