BETTING DUTY ORDINANCE
Title
BETTING DUTY ORDINANCE
Description
CHAPTER 108.
BETTING DUTY.
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.
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 eighty-
eight per cent, or in the case of a club organizing the race not less than
seventy-two 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. 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 Com-
missioner of Police under this Ordinance.
6. (1) On every bet made on any totalizator or parimatuel
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. With effect from the 1st day of October, 1945, such scale shall
be deemed for all purposes to have been determined as three per
cent until a further resolution of the Legislative Council under this subsection.
(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 on the amount paid, con-
tributed or subscribed on a scale to be determined from time
to time by resolution of the Legislative Council : Provided
that there shall be charged a duty of twenty-five per cent on
any such amount paid, contributed or subscribed until a
further resolution of the Legislative Council under this
subsection.
(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 and severally liable for the duty payable.
7. The Covernor 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 or 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 of one thousand dollars.
Originally 40 of 1931. Fraser 40 of 1931. 33 of 1940. 20 of 1941. 7 of 1947. 6 of 1949. 49 of 1949. Short title. Authorization of club cash-sweeps on horse and pony races. 20 of 1941, s. 2. 7 of 1947, s. 2. Authorization of totalizator or pari-mutuel betting on horse or pony races. Allocation of chances in cash-sweeps. [s. 4 cont.] Restriction on sale of tickets. 6 of 1949, s. 2. Duty on totalizator or pari-mutuel bets and on cash-sweeps. 49 of 1949, s. 2. 7 of 1947, s. 3. Regulations Penalties.
Abstract
Originally 40 of 1931. Fraser 40 of 1931. 33 of 1940. 20 of 1941. 7 of 1947. 6 of 1949. 49 of 1949. Short title. Authorization of club cash-sweeps on horse and pony races. 20 of 1941, s. 2. 7 of 1947, s. 2. Authorization of totalizator or pari-mutuel betting on horse or pony races. Allocation of chances in cash-sweeps. [s. 4 cont.] Restriction on sale of tickets. 6 of 1949, s. 2. Duty on totalizator or pari-mutuel bets and on cash-sweeps. 49 of 1949, s. 2. 7 of 1947, s. 3. Regulations Penalties.
Identifier
https://oelawhk.lib.hku.hk/items/show/1838
Edition
1950
Volume
v3
Subsequent Cap No.
108
Number of Pages
2
Files
Collection
Historical Laws of Hong Kong Online
Citation
“BETTING DUTY ORDINANCE,” Historical Laws of Hong Kong Online, accessed April 26, 2025, https://oelawhk.lib.hku.hk/items/show/1838.