HOTEL ACCOMMODATION TAX ORDINANCE

HOTEL ACCOMMODATION TAX ORDINANCE

LAWS OF HONG KONG

HOTEL ACCOMMODATION TAX ORDINANCE

CHAPTER 348





CHAPTER 348

HOTEL ACCOMMODATION TAX

To impose a tax on hotel accommodation charges.

[1 July 1966.]

1. This Ordinance may be cited as the Hotel Accommodation
Tax Ordinance.

2. In this Ordinance, unless the context otherwise requires-
'accommodation' means any furnished room or suite of rooms
hired by the proprietor of the hotel to guests, or for the use of
guests, for lodging and includes such furnishings, appliances
and fittings as are normally provided therein;
'accommodation charge' means the sum payable by or on behalf of
guests for accommodation received;
'Collector' means the Collector of Stamp Revenue; (Replaced, 31
of 1981, s. 65)
'hotel' means any establishment, the proprietor of which holds out
to the extent of his accommodation that he will provide, without
special contract, accommodation to any person presenting
himself who is able and willing to pay a reasonable sum for the
services and facilities provided and is in a fit state to be received;

'payment' means any payment in money or money's worth made
by any person to the proprietor of a hotel for accommodation
received whether by that person or by some other person and
includes any credit, book entry, set off or any other act by
which a debt due to the proprietor of a hotel for accommoda-
tion charges may be discharged;

'society' means any club, company, school, institute, association
or other body of persons by whatever name called;

'tax' means the hotel accommodation charges tax imposed by this
Ordinance.

3. (1) Subject to the provisions of this Ordinance, there shall
be levied on all accommodation charges made a tax at the rate of 5
percent. (Amended, L.N. 39175 and L.N. 149183)
(2) The rate of tax to be levied under this section may be
varied by resolution of the Legislative Council.
(3) The tax payable under this section shall be recoverable
from the proprietors of hotels as a debt due to the Crown.

4. Where, in the opinion of the Collector, any account which
has been paid or has become payable to the proprietor of a hotel by
or on behalf of a guest includes a sum in respect of accommodation





charges, the Collector may assess the account and apportion such part
thereof to accommodation charges as he thinks reasonable.

5. (1) The proprietor of every hotel shall pay to the Collector, within
14 days after 30 September, 31 December, 31 March and 30 June in each
year, the amount of the tax payable in respect of the 3 monthly periods
ending on those dates and at the same time the manager of that hotel
shall sign and send to the Collector a return setting out the total amount
of accommodation charges made by the proprietor of the hotel during
the period. in respect of which the tax paid relates:

Provided that the Collector may require that tax be paid in respect
of periods of less than 3 months and in such case the tax shall be paid
within 14 days after the expiry of such lesser periods.

(2) Any proprietor of a hotel who fails to pay tax to the Collector in
accordance with subsection (1) commits an offence and shall be liable
on summary conviction to a fine of $2,000.

(3) Any person commits an offence who, being the manager of a
hotel, fails to make a return within the period specified in subsection (1)
or furnishes a return knowing the same to be false or incorrect in any
material particular and shall be liable on summary conviction to a fine of
52,000.

6. (1) The provisions of this Ordinance shall not apply to
accommodation charges where the Collector is satisfied that

(a)the rate of the accommodation charge is less than $15 per day;

(b)the accommodation is provided by a society not established
or conducted for profit; or

(c)the hotel contains less than 10 rooms normally available for
lodging guests.

(2) The Legislative Council may, by resolution, vary-.

(a)the rate of the accommodation charge set out in subsection
(1)(a); or

(b) the number of rooms set out in subsection (1)(c).

7. (1) Any person aggrieved by a decision of the Collector made
under or in exercise of the powers vested in him by the proviso to
section 5(1) may, within 1 month of the day on which he received
notification of such decision, appeal by way of petition to the Governor
in Council.

(2) Upon any such appeal, the Governor in Council may confirm,
reverse or vary the decision of the Collector.

(3) Any person aggrieved by a decision of the Collector made
tinder or in exercise of the powers vested in him by section 4 or 6





may,.within 1 month of the day on which he received notification of
such decision, appeal against such decision to the District Court.

(4) The District Court may determine the practice and procedure on
any appeal under subsection (3).

8. (1) The Collector may prescribe the form of the return to be
furnished under section 5(1).

(2) The Collector may require the manager of a hotel to keep
adequate records relating to the occupancy of the accommodation of
the hotel and to keep adequate accounts relating to accommodation
charges.

(3) The Collector or any person authorized in writing by him may
enter any hotel at any reasonable time and inspect the records of the
hotel that relate to accommodation charges or to the occupancy of the
accommodation of the hotel or to the payment of tax under this
Ordinance.

(4) The Collector or any person authorized in writing by him may
require the manager of a hotel to produce any books or records of the
hotel that relate to accommodation charges, the occupancy of the
accommodation of the hotel, or the payment of tax under this Ordinance.

(5) Any person who, being manager of a hotel, fails to comply with
any requirement made under subsection (2) or (4) by the Collector or by
any person authorized by him commits an offence and shall be liable on
summary conviction to a fine of $500.

(6) The Collector may enter into such agreement as he thinks fit
with the proprietor of any hotel for the payment of tax or to defer the
time of payment of tax.

(7) Where the Collector is of the opinion that any person has
committed an offence against any of the provisions of this Ordinance,
he may send a notice to that person setting out particulars of the alleged
offence and make an offer to compound the offence.

(8) The Collector may make an offer to compound an offence
notwithstanding the commencement of proceedings against the alleged
offender.

9. Where it can be shown to the satisfaction of the Collector that
any accommodation charge has not been paid to the proprietor of a
hotel, the Collector shall refund the tax paid in respect of that
accommodation charge.

10. Criminal proceedings in respect of any offence under section 5
may be commenced at any time not later than

(a) 2 years after the discovery thereof by the Collector; or

(b) 6 years after the commission of the offence,

whichever period expires first.

(Added, 10 of 1978, s. 2)
Originally 39 of 1965. L.N. 39/75. 10 of 1978. 31 of 1981. L.N. 149/83. Short title. Interpretation. Tax on accommodation charges. Assessment of accommodation charges. Tax to be paid and returns made to Collector. Exemption. Appeal against certain decisions of Collector. Powers of the Collector. Refund of tax to hotel where accommodation charge is not paid. Limitation of time for criminal proceedings under section 5.

Originally 39 of 1965. L.N. 39/75. 10 of 1978. 31 of 1981. L.N. 149/83. Short title. Interpretation. Tax on accommodation charges. Assessment of accommodation charges. Tax to be paid and returns made to Collector. Exemption. Appeal against certain decisions of Collector. Powers of the Collector. Refund of tax to hotel where accommodation charge is not paid. Limitation of time for criminal proceedings under section 5.

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