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Revised Laws of Saint Lucia
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TOURISM LEVY ACT
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7. Rate of tourism levy
2023 Laws not yet authenticated through a Commencement Order
Revised Laws of Saint Lucia (2023)
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7. Rate of tourism levy
The rate of a tourism levy to be collected by a class of collector is specified in Schedule 1.
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7. Rate of tourism levy
1. Short title and commencement
2. Interpretation
3. Administration of this Act
4. Functions of the Board
5. Powers of the Board
6. Imposition 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
18. Online notice of tourism levy
19. Collection of tourism levy
20. Remittance of tourism levy
21. Recovery of unpaid tourism levy
22. Application of tourism levy revenue
23. Notice of overpaid tourism levy
24. Claim for refund
25. Refund of overpaid tourism levy
26. Exemptions
27. Amendment of Schedule 1 or Schedule 2
28. Regulations
Schedule 1
Schedule 2
ACT
PRELIMINARY
1. Short title and commencement
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
10. Notice of change of circumstances
11. Review of class
16. Register of collectors
17. Publication of list of collectors
PART 4 COLLECTION AND RECOVERY OF TOURISM LEVY
18. Online notice of tourism levy
19. Collection of tourism levy
20. Remittance of tourism levy
21. Recovery of unpaid tourism levy
22. Application of tourism levy revenue
PART 5 REFUND OF TOURISM LEVY
23. 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
SUBSIDIARY LEGISLATION
Tourism Levy (Exemption) Order – Section 26 (Statutory Instrument 104/2023)
1. Citation
2. Exemption