CROSS-HARBOUR TUNNEL (PASSAGE TAX) ORDINANCE

CROSS-HARBOUR TUNNEL (PASSAGE TAX) ORDINANCE

LAWS OF HONG KONG

CROSS-HARBOUR TUNNEL

(PASSAGE TAX) ORDINANCE

CHAPTER 274





CHAPTER 274

CROSS-HARBOUR TUNNEL (PASSAGE TAX)

Toimpose a tax on the passage of motor vehicles through the Cross-
Harbour Tunnel, to amend the Cross-Harbour Tunnel Ordinance
and for purposes connected therewith.

[1 June 1984.1

1. This Ordinance may be cited as the Cross-Harbour Tunnel
(Passage Tax) Ordinance.

2. (1) In this Ordinance, unless the context otherwise requires

'Commissioner' means the Commissioner for Transport;

'Company' means The Cross-Harbour Tunnel Company Limited and
any other person to whom the rights and obligations of the
Company under the Cross-Harbour Tunnel Ordinance are, with the
consent of the Governor in Council, assigned under section 5 of
that Ordinance;

'motor vehicle' means any mechanically propelled vehicle in respect of
which a tax is specified in the First Schedule;

'tax' means the tax charged under section 3;

'toll' means the toll chargeable by the Company under the
CrossHarbour Tunnel Ordinance in respect of the passage of motor
vehicles through the tunnel;

'tunnel' means the tunnel in respect of which a franchise was granted
to the Company under the Cross-Harbour Tunnel Ordinance.

(2) In this Ordinance, unless the context otherwise requires,
'driver', 'toll booth' and 'tunnel area' have the same meaning as in the
Cross-Harbour Tunnel Ordinance.

(3) Any reference in the Schedules to a description of motor vehicle
shall be interpreted in accordance with the definitions and classes of
motor vehicles mentioned in section 2 of the Road Traffic Ordinance.

3. (1) Subject to section 4, a tax as specified in the First Schedule
shall be charged in respect of the passage of a motor vehicle through
the tunnel.

(2) The Legislative Council may by resolution amend the First
Schedule.

(3) The tax shall be charged in addition to any toll.

(4) The driver of the motor vehicle in respect of the passage of
which the tax is charged shall be liable to pay the tax.





(5) Where the driver of a motor vehicle tenders an amount to the
Company insufficient to cover both the tax and the toll payable in
respect of that motor vehicle, such amount shall be applied first to pay
the tax and any amount remaining shall be credited towards payment of
the toll.

4. (1) No tax shall be charged in respect of any vehicle specified in
the Second Schedule.

(2) The Legislative Council may by resolution amend the Second
Schedule.

(3) Persons accorded exemption from tax by operation of the
International Organizations and Diplomatic Privileges Ordinance, the
Consular Relations Ordinance, the Chinese Visa Office (Privileges and
Immunities) Ordinance, Privileges and Immunities (Joint Liaison Group
and Land Commission) Ordinance or by any international agreement or
convention extending to Hong Kong shall be exempted from tax in
accordance with such arrangements as may be agreed between the
Company and the Commissioner or, in the event of a failure to agree, as
the Commissioner may, by direction in writing to the Company, require.
(Amended, 61 of 1984, s. 5; 18 of 1985, s. 5 (4) and 44 of 1985, s. 7)

(4) A person who-

(a)holds a valid driving licence issued to him as a disabled
person in accordance with the Road Traffic (Driving Licences)
Regulations; and

(b)satisfies the Commissioner that he requires, as the driver of a
private car, to make use of the tunnel,

shall when driving that car be exempted from tax in accordance with
such arrangements as may be agreed between the Company and the
Commissioner or, in the event of a failure to agree, as the Commissioner
may, by direction in writing to the Company, require.

(5) It shall be the duty of the Company to comply with any
direction under subsections (3) and (4).

5. (1) The tax shall be paid to the Company, which shall collect the
tax and pay it to the Commissioner under subsection (5).

(2) Subject to section 9, the tax shall be paid at a toll booth by the
driver of a vehicle, in respect of which the tax is charged, at the time
when the tunnel is used by him, either

(a) in cash; or

(b)by tendering a toll ticket, appropriate to the vehicle, endorsed
in the manner required by subsection (4)(a).

(3) A toll ticket may be purchased from the Company for which is
paid, in addition to the toll, a sum equivalent to the tax appropriate to
the passage through the tunnel of the description of vehicle in respect
of which the toll ticket is purchased; and the Company shall not sell any
toll ticket for any description of vehicle where tax is chargeable in
respect of the passage of that description





of vehicle through the tunnel, unless such sum equivalent to the tax is
paid.

(4) Where tax is pre-paid in accordance with subsection (3)--

(a)the toll ticket shall be endorsed by the Company to the effect
that the tax has been pre-paid; and

(b)the tax shall be deemed for the purposes of subsection (5) to
be paid at the time when the ticket is tendered at the toll booth
in payment of the tax.

(5) The Company shall pay to the Commissioner the tax paid to it
during each month on or before the fifteenth day of the month next
following.

(6) The acceptance by the Commissioner of any sum tendered by
the Company in respect of any preceding month in accordance with
subsection (5) shall not prevent the Commissioner from claiming any
further sum in respect of the same month on any adjustment that
appears to be necessary following any subsequent examination of the
records submitted by the Company under section 6:

Provided that in the event of the Company

(a)without reasonable excuse, failing to collect any tax payable to
it under this section;

(b)failing to submit any records in the manner specified in
section 6; or

(c)submitting records which appear to the Commissioner to be
incomplete or inaccurate,

the Commissioner may assess the sum which, in his opinion, the
Company should have paid under subsection (5) and has not paid and
he may, thereupon, claim the sum so assessed.

(7) The tax payable to the Commissioner under subsection (5) and
any sum claimed under subsection (6) shall be recoverable from the
Company as a debt due to the Crown.

(8) The payment by the Company of any sum in accordance with
subsection (5) shall not prevent the Company from claiming a refund of
any overpayment made by the Company and proved to the satisfaction
of the Commissioner.

6. (1) The Company shall maintain a record-

(a) in respect of each day-

(i) of the number of motor vehicle passages in respect of
which tax has been paid or is payable stated by reference to
the item of the First Schedule applicable thereto;

(5) of the amount of tax paid in cash in respect of those
passages; and

(iii) of the number of toll tickets, endorsed to the effect that
the tax has been pre-paid, tendered under section 5(2)(b),
stated by reference to the item of the First Schedule applicable
thereto;





(b)of such matters as may be required by any arrangements or
direction under sections 4(3) and (4),

and copies of such records, together with a monthly summary thereof in
a form acceptable to the Commissioner, shall be submitted to the
Commissioner with the payment of tax under section 5(5).

(2) The Commissioner, or any person authorized by him, may, at
any reasonable time, inspect and take copies of the records maintained
under subsection (1).

7. (1) Subject to section 9, no person shall drive a motor vehicle
(other than a vehicle in respect of which no tax is chargeable by virtue
of section 4(1)) past a toll booth unless he stops and pays the toll
collector on duty at the booth the appropriate tax for the vehicle in the
manner required by section 5(2).

(2) Any person who contravenes subsection (1) commits an
offence and shall be liable to a fine of $1,000.

(3) A complaint or information in respect of an offence under this
section may be joined in the same summons as a complaint or
information in respect of an offence under by-law 25 of the
CrossHarbour Tunnel By-laws for contravening by-law 18 of those by-
laws.

8. (1) The Financial Secretary may authorize the payment to the
Company of a fee for collection of the tax.

(2) The fee referred to in subsection (1) shall be paid to the
Company in such manner as the Financial Secretary may determine.

9. Sections 5(2) and 7(1) shall not apply to the driver of a fire
service vehicle, ambulance, police vehicle or a vehicle used for defence
purposes, including civil defence purposes, while that vehicle is being
used in the course of urgent duty; but the tax payable in respect of such
a vehicle may be paid in such manner as may be agreed between the
Company and the Commissioner.

10-11. [Amendments incorporated]

12. (1) The Company may sell toll tickets from stocks existing at the
commencement of this Ordinance until such stocks are exhausted
notwithstanding that such tickets are not endorsed in accordance with
the provisions of section 5(4) and, where toll tickets are sold under the
authority of this subsection, the provisions of section 5(3) shall not
apply:

Provided that nothing in this subsection shall relieve any person
of his obligation to pay tax.

(2) Notwithstanding section 5(2) an existing toll ticket may be
tendered in payment of tax; and the tender of such a ticket in payment of
tax shall be deemed to be the tender of an amount of cash equal to the
amount of the toll for which the ticket is valid.





(3) The Commissioner may, by notice in the Gazette, declare that,
as from such day as he may so specify, tax may no longer be paid in
accordance with subsection (2), and such notice shall have effect in
accordance with the terms thereof.

(4) In this section 'existing toll ticket' means a valid toll ticket sold
by the Company

(a) before the commencement of this Ordinance; or

(b)in accordance with the authority conferred by subsection (1).

FIRST SCHEDULE [ss. 2, 3 &
6.]

RATES OF TAX

Item Vehicle Tax
$

1...................................Motorcycles, motor tricycles 2
2...................................Public and private light buses 2
3...................................All other motor vehicles 5

SECOND SCHEDULE [s. 4.]

EXEMPTIONS

1 Public and private omnibuses.
2. A motor vehicle belonging to the Company which is being used within the
tunnel area on the business of the Company.
3. A motor vehicle carrying a public officer in the service of the Crown who
is engaged on duty relating to the tunnel area.
Originally 28 of 1984. 61 of 1984. 18 of 1985. 44 of 1985. L.N. 145/84. Short title. Interpretation. (Cap. 203.) First Schedule. (Cap. 374.) Imposition of tax. First Schedule. Exemptions. Second Schedule. (Cap. 190.) (Cap. 259.) (Cap. 224.) (Cap. 36.) (Cap. 374, sub. leg.) Payment and collection of tax. Records to be maintained by Company. First Schedule. Offence and penalty. (Cap. 203, sub. leg.) Collection fee. Vehicles used in cause of urgent duty. Transitional.

Originally 28 of 1984. 61 of 1984. 18 of 1985. 44 of 1985. L.N. 145/84. Short title. Interpretation. (Cap. 203.) First Schedule. (Cap. 374.) Imposition of tax. First Schedule. Exemptions. Second Schedule. (Cap. 190.) (Cap. 259.) (Cap. 224.) (Cap. 36.) (Cap. 374, sub. leg.) Payment and collection of tax. Records to be maintained by Company. First Schedule. Offence and penalty. (Cap. 203, sub. leg.) Collection fee. Vehicles used in cause of urgent duty. Transitional.

https://oelawhk.lib.hku.hk/items/show/3065

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