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Title: Saint Vincent government gazette
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Permanent Link: http://ufdc.ufl.edu/UF00077473/01397
 Material Information
Title: Saint Vincent government gazette
Alternate Title: Government gazette
St. Vincent government gazette
Physical Description: v. : ; 35 cm.
Language: English
Creator: Saint Vincent
Publisher: G.P.O.
Place of Publication: Kingstown, St. Vincent
Kingstown St. Vincent
Publication Date: February 20, 1975
Frequency: weekly
regular
 Subjects
Subject: Gazettes -- Periodicals -- Saint Vincent   ( lcsh )
Genre: federal government publication   ( marcgt )
legislation   ( marcgt )
periodical   ( marcgt )
Spatial Coverage: Saint Vincent and the Grenadines -- Saint Vincent
 Notes
Dates or Sequential Designation: v. 1, no. 1 (1868)-v. 112, no. 48 (Tues., 23 Oct. 1979)
General Note: Description based on: Vol. 111, no. 1 (Tues., 3 Jan. 1978); title from caption.
General Note: Supplements which accompany some numbers contain extraordinary issues, ordinances, statutory rules of order, etc.
 Record Information
Bibliographic ID: UF00077473
Volume ID: VID01397
Source Institution: University of Florida
Holding Location: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: oclc - 19844741
lccn - sn 89018505
 Related Items
Succeeded by: Government gazette

Table of Contents
    Main
        Page 41
        Page 42
    Act No. 1 of 1975: An Act to amend the Provisional Collection of Taxes Act, 1970
        Page A-1
        Page A-2
    Act No. 2 of 1975: An Act to provide for the abolition of certain taxes
        Page A-3
        Page A-4
    Statutory Rules and Orders No. 4: The Provisional Collection of Taxes Order, 1975
        Page B-7
        Page B-8
        Page B-9
        Page B-10
        Page B-11
        Page B-12
        Page B-13
        Page B-14
Full Text





.7.e


SAINT VINCENT


GOVERNMENT


GAZETTE


(EXTRAORDINARY)

ittblista by Atarity


SAINT VINCENT, THURSDAY, 20 FEBRUARY, 1975.


GOVERNMENT


NOTICES


LEGISLATION


The, following Acts which have been assented to by His Excellency 'the
Governor are published with this issue of the Gazette:-
No. 1 of 1975.-An Act to amend the Provisional Collection of Taxes
Act, 1970.
No. 2 of 1975.-Ah Act to provide for the abolition of certain taxes.
20th February, 1975.

No. 37.
The following Document is published with this issue of the Gazette:-
S.R. & O. No. 4.-The Provisionial Collection of Taxes Order, '1975.
20th February, 1975.
SBy Command,
0. E. LEIGERTWOOD,
Permanent Secretary,
SPremier's Office.
PRBMIERB' OFFICE, ii
BT. VINCNT,
20th February, 1975.

PRINTED BY THE GOVERNMENT PRINCE AT THE GOVERNMENT PR NTIMG OFICE,
INGSTOWN, ST. VINCENT.
[ 50o ents. ]


~29?. 2 Pe


S/



\r '-V s


-I -.-" I fl 1 ',.b'I .-1-


VOL. 108],


No. 36.


[No. 10.


















SAINT VINCENT.


Act No. 1 of 1975


[ L.S ]


AN ACT to
1970.


I Assent,

RUPERT G. JON
Governor.

20th February, 1975.
amend the Provisional Collection of Taxes Act,


[ 20th February, 1975. ]
Be it enacted by the Queen's Most Excellent Majesty,
by and with the advice and consent of the House of Assembly
.of Saint Vincent, and by the authority of the same, as follows:-


1. This Act may be cited as the Provisional Collection short title.
of Taxes (Amendment) Act, 1975, and shall be read as one
with the Provisional Collection of Taxes Act, 1970 (hereinafter No. 2 of 1970.
referred to as the principal Act,) and all amendments thereto.
-2. Sections 3 and 4 of the principal Act are repealed Sections 3 and 4
and the following sections are substituted: of principal Act
repealed and
3. (1)--Subject o the provisions of this Act the Governor substituted.
may for the purpose of raising revenue to meet expenditure
for the public services by order provide for the imposition of Order imposing
any tax or the variation of any existing tax and from the date or varying Taxes.
of the publication ol such order in the Gazette (hereinafter


/:







No. 1. Provisional Collection of Tazes (Amendment) 1975.


referred to as "the commencement of the Order") the tax
as imposed or varied by such order shall be payable.
(2) An order imposing or varying any tax shall cease
to have effect if an act embodying the provisions of the Order
*is not passed in the House of Assembly within four months
.of the commencement of the order.
,(3) Where any provision in an 'order imposing a
tax is omitted from a Bill or if included in a Bill is rejected
during the passage of the Bill through the House, the
corresponding provision of the order shall cease to have effect.

Cases where Section 4. (1) where, under subsections (2) and (3) of
ta e section 3, an Order or any provision thereof ceases to have
unauthorised effect, any money paid in pursuance of the Order or provision
and repay- of such order shall be deemed to be an unauthorised payment
able. or deduction.
(2) When the tax as imposed or varied by the Order
Varying. is modified by the Act imposing or varying the tax, any money
which has been paid in pursuance of the Order which would not
have been payable under the new conditions affecting the tax,
hall be repaid or made good and any payment or deduction
made in pursuance of the Order shall, so far as it would not have
been authorised under the new conditions affecting the tax,
be deemed to be an'unauthorised payment or deduction.-


Passed in the House of, Assembly this 20th day of February, 1975 ..

OWEN CUFFY,
Glerk of the House of Assembly.:


PRINTED BY THE GOVERNMENT PRINTER AT THE GOVERNMENT PRINTING OFFICE,
KINGSTOWiTG ST. VINCENT.
[ Price 60 cents. 1
1975.


















SAINT VINCENT. 2



Act No. 2 of 1975

I Assent,

[ L. S. ] RUPERT G. JOHN,
Governor.

20th February, 1975.

AN ACT to provide for the abolition of certain taxes.

[ 20th February, 1975. ]

Be it enacted by the Queen's Most Excellent Majesty,
hb and with the advice and consent of the House of Assembly
of Saint Vincent, and by the authority of the same as follows:-

1. This Act may be cited as the Abolition of Taxes Act, Short title.
1975.

2. The taxes imposed by certain statutory provisions are Repeal of
repealed to the extent indicated in the Schedule hereto. taxes.

3. The Tncome Tax Ordinance is hereby amended by Ord. No. 21
deleting section 5(u) thereof and substituting therefore the of 1967.
following:-
"5 (u) Any sum received by an individual as interest
on savings in any bank in the State of
St. Vincent."








4

No. 2. Abolition of Taxes 1975.


BOHEX i "* .'

Number Shod title< ',-Extent of Repeal

Ord. No. 2 of 1957 The Trad, Eiqty. Oidi- iThe Whole Act
nance 1957-:,

Cap. 184 (as amended by The Customs D u t i e s Section 3
Act No. 11 of 1972) Ordinance, Cap. 184

Ord. No. 7 of 1968 The Package Tax Ordi- The Whole Act
nance, 1968


Passed in the House of Assembly this 20th day of February, 1975.

OWEN CUFFY,
Clerk of the House of Assembly.


PRINTED BY THE GOVERNMENT PRINTER AT THE GOVERNMENT PRINTING OFFICE,
KINGSTOWN, ST. VINCENT.
[ Price 60 cents,
1975.









SAINT' VINCENT.

STATUTORY RULES AND ORDERS,

1975, No. 4.


THE PROVISIONAL COLLECTION OF TAXES ORDER, 1975.


(Gazetted 20th February, 1975).


1. Short title. This Order may be cited as the Provisional 01eion
of Taxes Order, 1975. /

2. Commencement. This Order shall come into operation on th Irvntieth
~ -day of February, 1975. .\

3. Imposition of .Taxes. Certain taxes are hereby imposed as i
in Schedule A hereto.

4. Variation of Taxes. Certain taxes are hereby varied as indicated
in Schedule B hereto.

5. Payment of Company income tax. Income tax payable by companies
shall be paid by the 1st day of April of each year.


SCHEDULE A


1. A Tax of one per cent is imposed on the gross turn-over of hotels.
Such tax is to be calculated on the accounts of the hotel for each financial
year and shall be paid by the 1st April of each year.
2. A tax of one per cent per annum payable by commercial banks is
imposed on all monetary deposits held in banks in the State of St. Vincent.
This tax does not apply to current accounts. The rate and date of payments
shall be determined by the Minister of Finance.
3. All commercial banks shall deposit with the Ministry of Finance free
of interest a sum equivalent to 21/ per cent of the aggregrate of their current,
saving and deposit accounts. The manner and date of payments shall be
determined by the Minister of Finance.






8

SCHEDULE B

1. The Stamp Ordinance 1968 varied. The Schedule to the Stamp
Ordinance (Cap. 195) is hereby varied by:
(a) amending the heading of item 20 thereof to read "CONVEYANCE
or transfer of any stock or funded debt or shares of any company
or corporation, other than the stock or share of a company or
corporation referred to in item 21".
(b) deleting items 21 and 22 thereof and substituting therefore the
following:
21. Conveyance or Transfer on sale of any property real or per-
sonal or any stock or shares of a company or corporation the
assets of which to the extent of 50 per cent or more consist of
real property (except such stock or funded debt or shares as
aforesaid).
The stamp duty shall be 6% of the value of the consider-
ation or transfer on sale of which 3 per cent shall be paid by
the transferor and 3 per cent by the transferee.
22. Conveyance or Transfer operating as a voluntary disposition
inter vivos or any transaction where the sale price is not the
open market price.
The stamp duty shall be 6% of the value of the real estate
involved in the conveyance or Transfer of which 3% shall
be paid by the transferor and 3% by the transferee.
The "value" of the property shall be estimated to be the
price which in the opinion of the Regis'trar, such property
would realise if sold in the open market at the time when the
conveyance or Transfer takes place.
The provisions of section 28(3) and (4a) of the Estate
Duty Ordinance No. 6 of 1939 insofar as the said provisions
relate to 'the employment of a person named to inspect and
report on the value of the property shall apply mutatis mutan-
dis to item 22.
A person aggrieved by the amount of duty imposed shall
have a right of appeal to the Supreme Court.
(c) Under item 26 Customs, (i) deleting the figure "21/'o" appear-
ing after the words "Bills of Entry Inwards each set" and
substituting therefore the figure 5%".
(ii) by adding the following:-
Provided that stamps on Bills of Entry Inwards in respect of sugar,
flour, inilk, rice and stock feed shall be each set 211/% of C.I.F.
value.






9

(d) by inserting the word "further" between "Provided" and "that
stamps on Bills of Entry Inwards for goods exempt from payment
of Import Duty".

2. The Excise Ordinance varied. The Excise Ordinance (Cap. 188) (as
amended) is hereby varied:
(a) Section 3(1)- by substituting for the words "five dollars" the
words "six dollars".
(b) Section 3(2) by substituting for the words "six dollars" the
words "seven dollars and twenty cents".

3. The Motor Vehicles and Road Traffic Ordinance 1940 varied. The
First Schedule to the Motor Vehicles and Road Traffic Ordinance (No. 20 of
1940) (as amended) is hereby varied by the following:-
PART A-MOTOR VEHICLES
PRIVATE MOTOR CARS
Annually
Private Motor Cars not exceeding 2000 lbs. tare ...... $55.00
Private Motor cars exceeding 2000 lbs. but not exceeding
3000 lbs. tare .... 75.00
Private Motor cars exceeding 3000 lbs. tare ...... 95.00
Private Motor Tricycles not exceeding 2000 lbs tare ...... 40.00
Private Motor Tricycles exceeding 2000 lbs. tare ...... 45.00
Private Motor cycles without side car .... 35.00
Private Motor cycles with side car attached ...... 40.00
GOODS VEHICLES
Goods Vehicles of less than 2 tons tare ...... 115.00
SGoods Vehicles of 2 tons but less than 3 tons tare ...... 150.00
Goods Vehicles of 3 tons tare or over ..... 170.00
TRAILERS
Trailers not exceeding 1/2 ton tare 40.00
Trailers exceeding 1/ ton but less than 34 ton tare ...... 40.00
Trailers of 3/ ton but less than 1 ton tare ...... 50.00
Trailers of 1 ton but less than 112 ton tare ...... 65.00
Trailers of 1/2 tons -'are or over .... 95.00
TRACTORS
Tractors of- less than 2,600 lbs. tare ... 50.00
Tractors of 2,600 lbs. tare or over '... 60.00
HEARTS
Motor Vehicles constructed and licensed to be used
solely as hearses ..... 75.00








HIRING CARS, RENTED CARS, TAXIS -AND
.MOTOR OMNIBUSES
Motor Vehicles licensed to carry not more than, four
passengers excluding driver ...... $ 75.00
Motor Vehicles licensed to carry not more than six
passengers excluding driver ...... 95.00
Motor Buses of less than 2 tons tare licensed to carry
I passengers only ...... 95.00
Motor Buses of 2 tons but less than 3 tons tare licensed
to carry passengers only ...... 125.00
Motor Buses of 3 tons tare or over licensed to carry
passengers only ...... 150.00
Provided that where the licence duty on any of the above vehicles is
paid half-yearly the half-yearly rate shall be 55% of the annual rate:
Provided further that the Governor may approve of payment of half
th' above rates in respect of two motor cars owned by any denomination
or recognized religious body on the State:
Provided further that double the above rates shall be payable in respect
of mechanically propelled vehicles the motive power of which is derived
from fuel other than petrol upon which a Custom duty is levied:
Provided further that no licence duty shall be payable in respect of any
motor vehicle used exclusively for official purposes in the services of Her
Majesty's Armed Forces in the State.
PART B-MISCELLANEOUS
(i) Driving permit ..... $ 15.00
(ii) Tutors permit 10.00
(iii) Learners permit ...... 2000
(iv) Registration of any Motor Vehicle or trailer in-
cluding certified extract from Registrar ..... 15.00
(v) Registration of Change of. Ownership ...... 5.00
(vi) Duplicate Licences or Permits ..... 2.00
(vii) Examination of Driver ..... 10:00
(viii) Dealer's Licence ... 200.00
(ix) Fee payable by applicant who claims to be
subjected to a test under section 31(2) ...... 10.00
(x) Fee payable for examination of any Motor Vehicle
by an Inspector ..... 10 00
(xi) Temporary Driving Permit ...... 5.00
Provided that the fees set out in items (i) to (vi) hereof inclusive and
the fees get out in items (viii) and (ix) shall not be payable in respect of any
motor vehicle used exclusively for official purposes in the service of Her
Majesty's Armed Forces in the State or by any member of Her Majesty's
Armed Forces who may be employed in driving any such vehicle.








4. The Licence Ordinance, 1969 varied. The Schedule to the Licence
Ordinance, 1969, (No. 26 of 1969) is hereby varied by the following: -
Every licence to follow the calling of an Auctioneer ...... $200.00

5. The Firearms Ordinance, 1956 varied. The Second Schedule to the
Firearms Ordinance, (No. 32 of 1956) is hereby varied by the following:-
Shot guns ..... $ 20.00


Revolvers and Pistols
Rifles
Firearms for Watchmen and Servants
Dealers in Firearms


. 20.00
... 20.00
20.00
100.00


6. The Airport Service Charge Ordinance, 1968, varied. Section 3(1)
of the Airport Service Charge Ordinance (No. 8 of 1968) (as amended) is
varied by deleting the words "two dollars" and substituting therefore the
words "five dollars".
7. The Consumption Tax Ordinance, 1968 varied. The First Schedule
to the Consumption Tax (No. 25 of 1968) is varied as appears in Schedule C.
8. The Liquor Licence Ordinance, 1948 varied. The Liquor Licence
Ordinance (No. 11 of 1948) (as amended) is hereby varied by the following:-

PART I


Class 1 Wholesale Licence
Class 2 Retail Town Licence
Kingstown
Calliaqua
Chateaubelair
Barrouallie
Layou
Georgetown
Class 3 Retail Country Licence
Class 4 Retail Grenadines Licence
Class 5 Hotel Licences
Class 6 Refreshment House
Class 7 Occasional Licence
Class 8 Bottle Licence
Class 9 Proprietary Club


Quarterly

.... Quarterly


per day
Quarterly


$ 60.00

95.00
45.00
45.00
45.00
45.00
45.00
30.00
30.00
40.00
30.00
15.00
60.00
65.00


Provided that notwithstanding anything in this section contained the
Governor may reduce the amount payable for an occasional licence to such
'sumnias he may deem.fit.


,,
1,









Section 14A varied. Section 14A is varied by the following:-
Transitional. 14A(1) Licences for the quarter ending 31st March, 1975
in respect of which the fee has been paid before the coming into effect of the
provisions of this Order shall continue in force for the quarter.
(2) In any case in which the Licence fee has been paid for the whole
of the year 1975, or for the half year ending 30th June. 1975 before the
coming into effect of the provisions of this Order such licence shall be of no
effect after the 31st March, 1975 until the difference between the licence fee
imposed by this Order and the prescribed fee payable before the coming into
effect of this Order has been paid.

SCHEDULE C.
CONSUMPTION TAX
FIRST SCHEDN'LE

Item No. Description Rate of Tax


19.02


Preparations of flour, meal, starch or malt
extract, of a kind used as infant food or
for dietetic or culinary purposes, contain-
ing less than 50% by weight of cocoa


21.06.20 Prepared Baking Powder


Ex 21.07
Ex 22.02

Ex 22.03.10
Ex 22.03.10


20%


10%


Non-alcoholic flavouring extracts ...... 20%
Non-alcoholic beverages except flavoured
areated water ...... $ 2.00 per gal.
Beer $ 2.20 per -gal.
Ale $ 2.00 per gal.


22.03.20 Stout and Porter
22.09.40 Gin in bottles not over proof
22.09.41 Other Gin
22.09.60 Bitters


Ex 22.09
24.01


Alcoholic flavouring extracts
Unmanufactured tobacco other than bl
leaf


27.10.10 Motor Gasolene


..... $ 2.20 per gal.
-.. $12.00 per L. gal.
S$12.60 per P. gal.
-$ 6.00 per gal.
- $ 6.00 per L. gal.
ack
- $ 1.20 per lb
- 330 per gal.








SCHEDULE C.
CONSUMPTION TAX
FIRST SCIEDULE-(Contd.)


Item No.

27.10.60

27.11


28.13

Ex 33.06


34.01.20

34.02

34.05

39.07

39.01 to


Description


. Diesel Oil -

Petroleum gases and other gaseous hydro-
carbons $

Carbon Dioxide -

Perfumery, cosmetics and toilet prepara-
tions except perfumed spirits of a value
more than $5.00 C.I.F. per oz:

Laundry soap

Bleaches -

Scouring Powder

Polythene Bags


39.06 Synthetic Plastic materials 20% ad val

48.16.10 Paper Bags 10% ad val

71.16 Imitation Jewellery 10% ad val


Made by the Governor under section 3(1) of the Provisional Collection
of Taxes Act, 1970 (No. 2 of 1970) this 20th day of February, 1975.

O. E. LEIGERTWOOD.
Secretary to the Cabinet.


PRINTED BY THE GOVERNMENT PRINTER AT THE GOVERNMENT PRINTING OFFICE,
KINGSTOWN, ST. VINCENT.
*[ Price $2.10 cents. ]
197.


Rate of Tax

12 per gal.


3.00 per 100 lb

10% ad val



20% ad val

5% ad val -

10% ad val

- 5% ad val

10% ad val




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