MEALS AND INTOXICATING LIQUORS TAX ORDINANCE

MEALS AND INTOXICATING LIQUORS TAX ORDINANCE

CHAPTER 113.

MEALS AND INTOXICATING LIQUORS TAX.

To impose a tax of meals and intoxicating liquors sold in certain
establishments.

.[2nd December, 1946.]

1. This Ordinance may be cited as the Meals and Intoxicating
Liquors Tax Ordinance.

2. In this Ordinance

'Chinese restaurant licence' means a Chinese restaurant licence as
prescribed by regulations made under the Dutiable Commodities
Ordinance;

'eating house' means a building or portion thereof used as an eating
house, coffee house or other similar establishment (where no
intoxicating liquors are sold on the premises);

'food' includes every article or substance used for food or drink other
than intoxicating liquors;

'hotel-keepers adjunct licence' means an hotel-keepers adjunct
licence as prescribed by regulations made under the Dutiable
Commodities Ordinance;

'intoxicating liquors' includes spirits, liqueurs, wines, beer, Chinese
type liquor, native wines and spirits, and all other liquors
containing more than two per cent of proof spirit or intended to
be used as a beverage;

means the human consumption of food in such a manner as to
constitute a continuous repast;

'publicans licence' means a publicans licence as prescribed by
regulations made under the Dutiable Commodities Ordinance;

means a building or portion thereof used as an hotel, eating house,
coffee house or other similar establishment and having a licence
for the sale of intoxicating liquors;

'restaurant adjunct licence' means a restaurant adjunct licence as
prescribed by regulations made under the Dutiable Commodities
Ordinance.





3. There shall be charged, levied and paid a tax of ten per cent on
the retail cost of every meal sold aiid consumed in any restaurant or
eating house: Provided that where the total cost of each meal does not
exceed the sum of five dollars per head or where such meal is served in
the room of a bona fide hotel resident no tax shall be charged, levied
and paid.

4. There shall be charged, levied and paid i tax of ten per cent on
the retail cost (including corkage) of all intoxicating liquors consumed
on the premises of holders of publicans licences, restaurant adjunct
licences or hotelkeepers adjunct licences and Chinese restaurant
licences. No tax shall be payable in respect of intoxicating liquors
consumed in the rooms of bona fide hotel residents. In the case of
intoxicating liquor upon which corkage is paid, the liquor shall be
deemed to have been consumed at the time it becomes liable to
corkage.

5. For the purpose of sections 3 and 4 the amount of tax payable
shall be computed to the nearest ten cents and any amount of less
than ten cents shall be deemed to be ten cents.

6. (1) It shall be lawful for the Legislative Council by resolution to
increase, decrease, recast, suspend or vary to any extent and in any
manner 'whaLsoever the tax imposed by or under this Ordinance.

(2) Every resolution shall come into operation at the time of the
passing thereof unless some other time is specified in such resolution.

7. The Governor in Council inay make regulations for securing the
payment of tax and generally for carrying the provisions of this
Ordinance into effect. Without prejudice to the generality of the
foregoi,ng such regulations may provide

(a)for calculating, collecting aiid accounting for the taxes
hereby imposed;

(b)for the type of forms to be used in the presentation of
accounts to the consumer or to the Accountant General or
other officer entrusted with the collection of any tax hereby
imposed.





8. It shall be lawful for the Accountant General or for any person
authorized by him in writing for the purpose to enter any restaurant or
eating house and the premises of holders of publicans licences,
restaurant adjunct licences or hotel-keepers adjunct licences and
Chinese restaurant licences at any reasonable time, with a view to
seeing whether the, provisions of this Ordinance or any regulations
made thereunder are being complied with.

9. (1) Any person who fails to comply with or attempts to evade
any of the provisions of this Ordinance shall be guilty of an offence
and shall bc liable on summary conviction to a fine of one thousand
dollars, and sliall be liable also to pay aii), tax which should flave been
paid.

(2) If the holder of any restaurant or eating-house, licence,
publicans licerice, restaurant adjunct licence or hotel-keepers adjunct
licence or Chinese restaurant licerice is convicted of any offence
against this Ordinance committed upon the premises to which such
licence relates, a magistrate may in his discretion suspend or revoke
such licence.

(3) If any person acts in contravention of, or fails to comply with,
any regulations made under this Ordinance, lie shall be liable on
summary conviction to a fine of five hundred dollars.

(4) Any person who prevents or obstructs the entry of the
Accountant General or of any person authorized by him in writing
under this Ordinance shall be liable on summary conviction to a fine of
five hundred dollars.

10. Where a person convicted of an offence against this
Ordinance is a company, the chairman and every director and every
officer of the company shall be guilty of the like offence, unless he
proves that the act or omission constituting the offence took place
without his knowledge or consent.

11. Any person who would have been liable under this Ordinance
to any pecuniary penalty for anything done or omitted if such thing
had been done or omitted by him personally shall be liable to the same
penalty if such thing has been done or omitted by his partner, agent,
or servant.
31 of 1946. Short title. Interpretation. (Cap. 109.) Tax on meals. Tax on intoxicating liquors. Computation of tax to nearest ten cents. Legislative Council may vary amount of tax. Regulations. Inspection. Penalties. Offences by corporations. Responsibility for acts of partners, agents, and servants.

31 of 1946. Short title. Interpretation. (Cap. 109.) Tax on meals. Tax on intoxicating liquors. Computation of tax to nearest ten cents. Legislative Council may vary amount of tax. Regulations. Inspection. Penalties. Offences by corporations. Responsibility for acts of partners, agents, and servants.

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