BETTING DUTY ORDINANCE, 1931
Title
BETTING DUTY ORDINANCE, 1931
Description
No. 40 of 1931.
*An Ordinance to make provision for the taxation of bets on
authorized totalizators or pari-mutuels and on contributions
or subscriptions towards authorized cash-sweeps and to
amend the law relating to gambling.
[1st January, 1932.]
1. This Ordinance may be cited as the Betting Duty
Ordinance, 1931.
As amended by No. 17 of 1933 [1.9.33].
The regulations formerly contained in the Schedule to this Ordinance
have been transferred to the corresponding volume of the Regulaions
of Hong Kong.
2. Ordinary social or sporting clubs in the Colony may,
with the permission in writing in each case of the Commissioner
of Police and subject to such conditions as he may see fit to
impose, conduct cash-sweeps on horse or pony races: Provided
that not less than ninety per cent, or in the case of a club
organizing the race not less than eighty per cent., of the total
contributions or subscriptions, after deduction of the duty, shall
be devoted to prizes for the subscribers.
3. Ordinary race, jockey or hunt clubs which organize
meetings for horse or pony races in the Colony may, with the
permission in writing of the Commissioner of Police and subject
to such conditions as he may see fit to impose, conduct totalizator
or pari-mutuel betting on. the race course premises on such races:
Provided that not less than ninety per cent of the total bets,
after deduction of the duty, shall be devoted to prizes for the
ticket-holders,
4-(1) In the case of cash-sweeps organized by clubs in
the Colony the chances shall be allocated by numbered tickets
issued in books with or without counterfoils as the Commissioner
of Police may decide: Provided that the Commissioner of
Police may permit any club to issue lists of numbers against
which the names of the subscribers shall be entered.
(2) In the case of cash-sweeps organized by clubs or other
bodies elsewhere, ordinary social, sporting, race, jockey or hunt
clubs in the Colony as agents for the organizing club or other
body and with the permission in writing of the Commissioner
of Police may provide lists of numbers, against which their
members may sign their names as subscribers for chances, or
may issue books of numbered tickets, as the Commissioner of
Police may decide.
5.-(1) No tickets, lists, receipts or other substitutes for
tickets recording the numbers of the chances allocated for any
cash-sweep, totalizator or pari-mutuel may be made, printed,
issued, sold or offered for sale except by or on behalf of a club
which has received the permission of the Commissioner of Police
under this Ordinance.
(2) No hawking of chances in the streets or public advertise-
ments of cash-sweeps or of totalizator or pari-mutuel betting
shall be permitted: Provided that nothing in this sub-section
shall prevent the publication of results after the race in question
or after any drawing in relation thereto.
6.-(1) On every bet made on any totalizator or pari-mutuel
authorized by this Ordinance there shall be charged a duty on
a scale to be determined from time to time by a resolution of
the Legislative Council.
(2) On every cash-sweep ticket sold and on every cash-
sweep chance allocated by list as provided in section 4 there shall
be charged a duty of five per cent of the amount paid,
contributed or subscribed.
(3) The secretary, treasurer and every steward and member
of the committee of management of the club, as well as the club
itself if a corporation, shall be jointly ind severally liable for
the duty payable.
7. The Governor in Council may make regulations for
securing the payment of duty and generally for carrying the
provisions of this Ordinance into effect.
8. Any person who, and the secretary, treasurer and every
steward or member of the committee of management of any club
which, acts in contravention of or fails to comply with any
provision of this Ordinance or of any regulation made or
condition imposed thereunder for which no other penalty is
provided shall be liable on summary conviction to a fine-not
exceeding one thousand dollars.
As amended by No. 26 of 1934 [24.8.34],
As arnended by. Law Rev. Ord., 1939, Supp. Sched.
[Originally No. 40 of 1931. No. 17 of 1933. No. 26 of 1934. No. 25 of 1937. Law Rev. Ord., 1939.] Short title. Authorization of club cash-sweeps on horse and pony races. Authorization of totalizator or pari-mutuel betting on horse or pony races. Alloction of chances in cash-sweeps. Restriction on sale of tickets, hawking of chances, and advertisements. Duty on totalizator or pari-mutuel bets and on cash-sweeps. Regulations. Penalties.
Abstract
[Originally No. 40 of 1931. No. 17 of 1933. No. 26 of 1934. No. 25 of 1937. Law Rev. Ord., 1939.] Short title. Authorization of club cash-sweeps on horse and pony races. Authorization of totalizator or pari-mutuel betting on horse or pony races. Alloction of chances in cash-sweeps. Restriction on sale of tickets, hawking of chances, and advertisements. Duty on totalizator or pari-mutuel bets and on cash-sweeps. Regulations. Penalties.
Identifier
https://oelawhk.lib.hku.hk/items/show/1630
Edition
1937
Volume
v3
Subsequent Cap No.
108
Cap / Ordinance No.
No. 40 of 1931
Number of Pages
3
Files
Collection
Historical Laws of Hong Kong Online
Citation
“BETTING DUTY ORDINANCE, 1931,” Historical Laws of Hong Kong Online, accessed June 6, 2025, https://oelawhk.lib.hku.hk/items/show/1630.