BETTING DUTY REGULATIONS

BETTING DUTY REGULATIONS

BETTING DUTY.
BETTING DUTY REGULATIONS.
(Cap. 108, section 7).
(Ordinance No. 40 Of 1931).

[ist January, 1932.]

1. The provisions (including the penal provisions) of the Stamp
Duties Management Ordinance, shall apply to stamps used for denoting
betting duty.

2. The secretary of every club organizing a cash sweep or
conducting a totalizator or pari-mutuel in the Colony, or acting as agent
in the Colony for the allocation of chances in a cash sweep organized
outside the Colony, shall draw up for the Collector of Stamp Revenue a
statement showing
(a)the number of tickets sold and the amounts received in
respect of the totalizator or pari-mutuel betting on each race;
(b)the number and value of cash sweep tickets sold;
(c)the number and value of cash sweep chances allocated
otherwise than by ticket in respect of each race.

3. In the - case of a club acting as agent as aforesaid, which is
permitted to issue lists instead of tickets, the statement shall be drawn
up and delivered to the Collector before the lists of numbers allocated
are despatched from the Colony.

4. In the case of cash sweeps conducted by a club organizing the
race and in the case of bets on any totalizator or pari-mutuel the
statement shall be drawn up and delivered within fifteen days after the
day on which the race is held.

5. In all other cases the statement shall be drawn up and delivered
within three days after the day on which the race is held and before any
money is distributed among the contributors or subscribers.





6. The Collector or any person generally or specially authorized
thereto by him in writing may at all reasonable times require from the
secretary of every such club the production at such place as lie may
direct of any books, accounts, vouchers, lists, counterfoils or other
documents relating to any totalizator, pari-mutuel or sweep.

7. The duty required to be paid under the Ordinance, shall be
deemed a debt due to the Crown and may be recovered in the same
manner as Crown rents, assessments, fees or forfeitures are recovered
under the Supreme Court (Summary jurisdiction) Ordinance, upon
certificate purporting to be under the hand of the Accountant General.

8. Unless by agreement between any club and the Collector for the
payment of duty in any other manner, the duty shall be paid by stamps
affixed, printed, embossed or impressed by the Collector on each ticket
or counterfoil and on each list provided for in section 4 Of the
Ordinance, before any such ticket or list is issued.

9. The Collector may prescribe forms for use under these
regulations.

10. 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 regulations 2 to 6, and 8 and for which no other
penalty is provided shall be liable to a fine of one thousand dollars.

11. These regulations may be cited as the Betting Duty
Regulations.
Regulations Fraser, vol. 3, p. 1442. G.N.A. 75/51. (Cap. 121)
(Cap. 108) (Cap. 5) G.N.A. 75/51.

Regulations Fraser, vol. 3, p. 1442. G.N.A. 75/51. (Cap. 121)
(Cap. 108) (Cap. 5) G.N.A. 75/51.

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