MEALS AND INTOXICATING LIQUORS TAX REGULATIONS

MEALS AND INTOXICATING LIQUORS TAX REGULATIONS

MEALS AND INTOXICATING LIQUORS TAX.
MEALS AND INTOXICATING LIQUORS TAX
REGULATIONS.
(Cap. 113, section 7).
(Ordinance NO. 31 Of 1946).

[25th April, 1947.1

1. These regulations may be cited as the Meals and
Intoxicating Liquors Tax Regulations.

2. (1) When a meal, the retail cost of which does riot exceed
$5.00 is sold to any person for consumption in a restaurant or
eating-house, the licensee of such restaurant or eating-house shall
render or cause to be rendered to that person a bill stating such
retail cost.
(2) When a meal, the retail cost of which exceeds $5.00 is
sold to any person for consumption in a restaurant or eating-
house, the licensee shall render or cause to be rendered to that
person a bill* stating the retail cost and charging a tax of io%
thereon.
(3) No tax shall be charged in respect of arty meal the retail
cost of which does not exceed $5.00 nor in respect of any meal
served in the room of a bona fide hotel resident.

3. (1) When in,; intoxicating liquor is consumed by any
person on the premises of the holder of
(a) a publican's licence; or
(b) a restaurant adjunct licence; or
(c) a hotel keeper's adjunct licence ; or (d)
a Chinese restaurant licence,
the licensee shall render or cause to be rendered to that person a
bill stating the retail cost (including corkage) of such intoxicating
liquor and charging a tax of 100 thereofl.
(2) No tax shall be charged in respect of intoxicating liquor
consumed in (lie room of a bona fide hotel resident.

4.(I) Bills shall be rendered in such form as the Accountant
General shall prescribe and shall contain such particulars as lie
sliall require.





(2) A duplicate copy of every bill shall be kept and preserved
by the licensee who rendered it.
(3) Eve ry bill shall be serially numbered and each duplicate
shall bear the same number as its original.
(4) If the Accountant General supplies printed books of bill
forms to any licensee, the Accountant General shall be entitled to
require the licensee to use them and to pay the cost of supplying
them.
(5) If in the opinion of the Accountant General the existing
form of bill rendered in 'any restaurant or eatinghouse is
satisfactory or can be altered so as to be satisfactory the
Accountant General may in his discretion approve the same or
require such alterations to be made, as the case may be.
(6) If in the opinion of the Accountant General the trade of
any restaurant or eating-house does not warrant the rendering of
bills, the Accountant General may grant to the licensee exemption
from his obligation to render them upon such conditions and for
such period as the Accountant General shall think fit.
5. Every licensee shall pay to the Accountant General, the
tax imposed by the Ordinance on such date or dates in each
month as may be determined by the Accountant General.

6. Without prejudice to the generality of the foregoing, the
Accountant General may prescribe the forms to be used in the
presentation of accounts to any customer or to the Accountant
General or other officer entrusted with the collection of the tax
imposed by the Ordinance.
7. (1) If any licensee desires to make arrangements (approved
by the Accountant General) for furnishing returns in connexion
with the payment of tax, lie shall make application in writing to the
Accountant General in such form as the Accountant General shall
direct.
(2) If the Accountant General thinks fit to approve the
arrangements he shall signify his approval in writing , and shall
specify the date on which the arrangements are to take effect.





(3) If the approval of the Accountant General is expressed
to be granted subject to the compliance by the licensee with any
conditions, it shall be the licensee's duty to comply with those
conditions.
(4) The Accountant General may at any time either on his
own motion or on an application made to him in writing by the
licensee, and without prejudice to his powers subsequently to
grant his approval to any arrangements, declare that any
arrangements so approved shall, on the. date specified in that
behalf in the declaration, cease to be in force.
(5) If at any, time a licensee is uncertain ,whether rneals or
intoxicating liquors will or will not be chargeable with tax, the
licensee may make arran genie tits for furnishing returns in the
same manner as if the meals or intoxicating liquors were subject
to tax, and this regulation shall apply to any such arrangements.

8. The Accountant General may if lie thinks it necessary so
to do for the protection of the revenue, require a licensee to keep
such books -and records of food and liquor purchased, sold and
consumed, and in such form as lie rnay prescribe, and it shall be
the duty of the licensee to comply with such requirements.

9. Every licensee shall at all reasonable times on demand by
an), officer authorized by the Accountant General, produce to that
officer all books and records kept by the licensee in connexion
with the purchase, sale and consumption of food or liquor and
shall allow the officer to inspect and take an account of the same
or to remove the same for the purpose of examination or inquiry.

10. Any person who acts In contravention of regulations 2 1,1)
and (2), 3 (1), 4 (1) to (4), 5, 6, 7 (3) and (5), 8 and 9 shall be liable to
a fine of five hundred dollars.
G.N. 321/47. G.N.A. 75/51. Citation. Provisions for rendering of bills for all meals. Taxable meals. Non-taxation meals. Provision for rendering of bills for intoxicating liquor. G.N.A. 75/51. Non-taxable liquor. Bill forms.
Duplicates. Numbering. Printed forms. Existing forms. Exemptions. Payment of tax. (Cap. 113). Provision as to forms of accounts. Provision as to arrangements for furnishing returns.
[r. 7 cont.] Accountant General may require records to be kept. Production of records. Penalty G.N.A. 75/51.

G.N. 321/47. G.N.A. 75/51. Citation. Provisions for rendering of bills for all meals. Taxable meals. Non-taxation meals. Provision for rendering of bills for intoxicating liquor. G.N.A. 75/51. Non-taxable liquor. Bill forms.
Duplicates. Numbering. Printed forms. Existing forms. Exemptions. Payment of tax. (Cap. 113). Provision as to forms of accounts. Provision as to arrangements for furnishing returns.
[r. 7 cont.] Accountant General may require records to be kept. Production of records. Penalty G.N.A. 75/51.

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