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Title: Saint Vincent government gazette
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Permanent Link: http://ufdc.ufl.edu/UF00077473/01499
 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: October 28, 1976
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: VID01499
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 271
        Page 272
        Page 273
        Page 274
    Act No. 19 of 1976: An Act to provide for the imposition and collection of a tax in respect of the hire and occupation of accomodation and the supply of refreshments in hotels and for matters incidentall thereto
        Page A-113
        Page A-114
        Page A-115
        Page A-116
        Page A-117
        Page A-118
    Statutory Rules and Orders No. 50: The Hotel Tax Order, 1976
        Page B-139
        Page B-140
    Statutory Rules and Orders No. 51: The Hotel Tax Regulations, 1976
        Page B-141
        Page B-142
    Statutory Rules and Orders No. 52: Price and Distribution of Goods (Amendment) (No. 8) Order, 1976
        Page B-143
        Page B-144
Full Text






271


SAINT VINCENT


GOVERNMENT


GAZETTE


(EXTRAORDINARY)

jiubhlil4h by Authority

VOL. 109] SAINT VINCENT, THURSDAY, 28 OCTOBER, 1976. [No. 51.

GOVERNMENT NOTICES

No. 151.
His Excellency the Governor has been pleased to present the following awards at the
Statehood Parade held at Victoria Park on Monday, 25 October 1976:
Commander of the Most Excellent Order of The British Empire (Civil Division)-C.B.E.
MR. SAMUEL ERIC SLATER, C.B.E.
Member of the Most Excellent Order of The British Empire (Civil Division)-M.B.E.
MISS JOYCE VIOLA GATHERER, M.B.E.
MR. KING AUGUSTUS MITCHELL, M.B.E.
Government House
St. Vincent
26th October, 1976.


No. 152.


LEGISLATION


The following Act which has been assented to by His Excellency the Governor is published
with this issue of the Gazette:-
No. 19 of 1976.-An Act to provide for the imposition and collection of a tax in respect
of the hire and occupation of accommodation and the supply of refreshments in
hotels and for matters incidental thereto.
28th October, 1976. /c I 0



80- r) 8 2'











272 SAINT VINCENT, THURSDAY, 28 OCTOBER, 1976.-(No. 51).

No. 153.
The following Documents are published with this issue of the Gazette:-
S.R. & 0. No. 50.-The Hotel Tax Order, 1976.
S.R. & 0. No. 51.-The Hotel Tax Regulation,, 1976.
S.R. &. No. 52.-Price and Distribution of Goods (Amendment) (No. 8) Order, 1976.
28th October, 1976.

By Command,.

J. A. POMPEY,
for Permanent Secretary,
Premier's Office.

PREMIER'S OrICaE,
ST. VINCENT.

28th October, 1%76. -

PRINTED BY THE GVWERMEMWNT WRITER 4T THB GOVERNMENT MXNTING OFFICE
KINGSTOWN, ST. VINCENT.
[ 50 cents. ]








THE HOTEL TAX ACT, 1906


Arrangement of Sections

Section
1. Short title and commencement.
2. Interpretation.
3. Application.
4. Imposition of Tax.
5. Payment of tax and penalties for non-payment.
6. Receipts to be issued and copies kept.
7. Power to enter and inspect premises, etc.
8. Liability of manager and others.
9. General penalty.
10. Power to make regulations.
11. Repeal of No. 10 of 1975.













X 3^T. ^-<
I Slys
















SAINT VINCENT.


Act No. 19 of 1976
I Assent,

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

28th October, 1976.

AN ACT to provide for the imposition and collection of a tax
in respect of the hire and occupation of accommodation
and the supply of refreshments in hotels and for matters
incidental thereto
[ 28th October, 1976. J

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 Hotel Tax Act, 1976, and Short title and
shall come into operation on 1st November, 1976. commencement.
2. In this Act Interpretation.
"hotel" means any premises on which accommodation
only or accommodation and refreshments are supplied or avail-
able for supply in exchange for money or other valuable con-
sideration;
"licensing officer" means the officer for the time being
in charge' of the inland revenue licensing office and any officer
authorized by him in writing to carry out his functions under
this Act;









No. 19. Hotel Tax 1976.

"manager" means the person who exercises overall con-
trol over the day to day operation of a hotel whether he is the
owner or not; .
"owner" means any individual or body corporate that,
whether wholly or in part, owns a hotel in relation to which an
offence under this Act is proved to have been committed by the
manager, and includes every director and other similar, officer
of such body corporate;
"tax' means the tax imposed by this Act.

Application. 3. This Act does not apply in respect of -
(a) any premises operated -by the Government, a local
authority, a charitable or religious organization or
an educational or medical institution;
(b) any premises comprising less than six bedrooms for
the accommodation of persons for reward;
(c) a'ny premises or class of premises which the Gov-
ernor, by Order made under this section, may declare
not to be a hotel for the purposes of this Act.

Imposition 4. (1) Subject to the provisions of this Act, there is here-
of tax. by imposing a tax in respect of every payment to a hotel -
(a) for the hire or occupation of accommodation in the
hotel; and
(b) for the supply of refreshments by thelhotel.
(2) The tax payable under subsection (1) of this section
in such percentage of the payment to a hotel for the hire or
occupation of accommodation and for the supply of refreshments
(exclusive of any service charge and the amount of tax payable)
as the Governor by Order made under this section may from
time to time specify.

Payment of 5. (1) The amount of tax payable shall be remitted by
tax and or on behalf of the manager to the licensing officer not later
penalties for than the fifteenth day after the last day of each month.
non-payment.
(2) If any manager knowingly or by neglect fails to
remit or cause to be remitted, in accordance with subsection (1)
of this section, the amount of tax or any part thereof there shall
be paid by him or on his behalf -
(a) a penalty of five per cent of that amount or part
thereof, as the case may be, or a penalty of fifty









Hotel Tax


dollars whichever is the greater; and
(b) interest on that amount or part thereof, as the
case may be, calculated at the rate of ten per cent
per annum in respect of the period beginning on
the day when it became payable and ending on
the date of remission; and
(c) that amount or part thereof, as the case may be.
(3) Any manager who knowingly or by neglect fails
duly to comply or to cause and ensure compliance with the
provisions of subsection (2) of this section within ninety days
from the day when the penalty under that subsection became
payable shall be guilty of a summary offence and liable to a fine
not exceeding two hundred and fifty dollars, and on conviction
of a second or any subsequent such offence to a fine not exceed-
ing five hundred dollars.
(4) Notwithstanding the prosecution of a manager for
an offence under this section, such manager shall on conviction
thereof be liable and ordered to pay, in addition to any fine
imposed for such offence, a penalty of not less than the total
amount of the tax, penalty and interest in respect of which he
is in default nor more than twice that amount:
Provided that if -
(i) in the same proceedings, an offence under this
section is (pursuant to subsection (2) of section
8 of this Act) proved to have been committed as
well by the owner, the penalty under this sub-
section ordered to be paid shall be expressed
either to be payable by the manager or by the
owner;
(ii) in later proceedings for the same offence, the
owner is (pursuant to subsection (2) of section
8 of this Act) found guilty thereof he shall not
be liable or ordered to pay any penalty under
this subsection if the same has been paid by the
manager in consequence of earlier proceedings
for such offence.

6, (1) In respect of every payment made to a hotel
whether for the hire or occupation of accommodation or the
supply of refreshments a written receipt shall'be issued to the
payer and a duplicate copy thereof shall be kept at the hotel
for a period of at least six months immediately following the
date of payment.


Receipts to be
issued and
copies- kept.


1M7.


No. 19.









No. 19. Hotel Tax 1976.

(2) Every receipt to be issued and copy kept under
subsection (1) of this section shall indicate clearly the charges
made in respect of the hire and occupation of accommodation
and the supply of refreshments and shall show as a separate item
the amou t of any tax charged by the hotel for the purposes
of this Act.
(3) A manager who knowingly or by neglect con-
travenes any of the provisions of this section, or who wilfully
iMges or makes or causes to be issued or made any such receipt
pr duplicate copy which he knows or has reason to believe to be
false, shall he guilty of a summary offence and liable to a fine
not exceeding five hundred dollars, and on conviction of a
peeond4 Or any subsequent such offence to a fine not exceeding
ope thousand dollars or to imprisonment for a term not exceed-
ing six months, or to both such fine and imprisonment.

Power to 7. (1) The licensing officer may, at all reasonable times -
enr an (a) enter without warrant any premises on which he
mises etc. hos reasonbale ground to suspect that the business of a hotel to
which this Act applies is being carried on and -
(i) examine and take copies of any register, book,
account or document found on the premises
relating to or appearing to relate to the carry-
ing on, at those premises, of the business of
a hotel;
(ii) take possession of any register, book, account or
document, found in those premises which he has
reasonable ground for believing to be, or to con-
tain, evidence of an offence under this Act;
(b) require any person who appears to be carrying on
or employed in the business of a hotel at those
premises -
(i) to give him such information or explanation as
he may reasonably require to enable him to
ascertain whether any such business is being
carried on;
(ii) by notice in writing to that person, to produce
to him, at a time and place and on a date to be
specified in the notice, all or any of the registers,
books, accounts and documents relating to or
appearing to relate to such a business:
Provided that nothing in this subsection shall authorize
entry into any bedroom accommodation in any premises without







117

N,,. 19. IIhrt lI Ta.r J176.

the prior permission' if th. current n,-uiipi.-r uf Ilihat bidrinm
ac(O(.oTiIoilio n i .ll.
(2) Aiy person who -
;' resists, hinder.s r o.bstru.i,; a lit-nsing -fflic-r when
atitng in anecorda(li with s.ubeh'lt'ini l, oif this
section; or ,
(i1) fails to omiply fully 111and truthfully' with any
r ,ui r'miirn int imade if Iihiin "iniir that subsection,
Sliall ti- guilty of a I.Inu i i iry I,,i',il'V' a;I liable tp iniprionin,-it
fir a terin lt ex4:,'.ilxig nix i,'lnlii or to a fine not ext*e'Juoilg,
one thousand dull.ars, or I) b,.'th 4 s,.h iripriso-nmrnrit and fine.

8. (1) T.. iLmanL. r of a. t! i-.11 be ans crible for the Liaality of
acts and omissions of any agent, clerk, servant or other person niaringer and
employed in the hotel, in so far as such acts or omissions con- others.
cern anythiiit required. to, b, l, 11ne1 uiiin. r tlii'; A -t ;"' id if si.1-
agent, clerk, servant or -.t her person does any act or makes any
.iiiisidion wlhi.- i.s --n it,'i.-,. under this Act if done or made
by thle "iaitagiIr, the inanar-,r anil t li a-i nt, clerk, servant 6r
other person are jointly and severally guilty of the ,f'ttenri.- and
liailh., to the pn.illi.' prviir d by this Act:
Privid,.'d that it shall In., a 1. f,-iie for tni:li manager to
plroie that li' did inot knii,\\ aiMd ,-'thl t, ri,.t- Nlty lihe ex-
jli'I-,l1 t, know that the ;-t '.,r 'i',inl ", taikin-g r %a.s to
t.ike plane., .ii. that he took all reasoniaBIe t-]ps to ensure that
the relevant provisions of this Act were being complied with.
(2) Where an Y* .n ,. under this Act which is com-
mitted by a manager is proved to have been committed with
the consent and connivance of, or to be ittributabhl to any
negligence on the part of the owner, the owner as well shall be
guilty of the offence and liable to be proceeded against and
punished :;i P'.r.linly.

9. N.,ith-ifndi.ni, the prosecution of any person for an General
offence under this Act, any manager or owner who is convicted penalty.
of an offence under this Act other than an offence under section
5 thereof shall be liable, whether or not in addition to any
punishn.-it that may be imposed therefore, to pay such penalty,
not exceeding twice the amount of any tax which is proved to
be in default as a result of the commission of such offence, as
the court dealing with that offence shall order,







1hA


Power to make
regulations.


Repeal of
No. -0 -of -1975.


no4 d TAg (Governor mkyv;U^.7 n1og, lyj th1
better carrying out of the provisions and purposTl,,i
and, without prejudice to the generality of the foregoing, suc-
regulations may -
t&) ,preeeCibe ttiEpteootduret6oiid foatwed(anid forms
to be used -aeu pa'.ment. ininmd&)under section
5 (1) of this Act;
jb) make provision for theoketepinglioi rd i accounts of sums received unlirdtrhiAct by hotels;
Fc) provide for the submission tb o 00e, A 1
of returns to the licensing itr -z-


11. The Hotel Levy Act, 1975, is hereby repealed.


Passed in the. Souse'of Assembly this 21st day f"'-Octovhp4-ia96

J. TllBMihElfNOlla..
Acting Clerk of the W ~Is.isAMfi*sethibl


PRINTED BY THE GOVERNMENT PRINTER AT THE GOVER NT -O, OPFc,
KINGSTOWN, ST. VINCENT.' -
1976.


V900.







139


SAINT VINCENT.
STATUTORY RULES AND ORDERS,

1976, No. .50.


THE HOTEL TAX ORDER, 1976.


(Gazetted 28th October, 1976).


1. Citation. This Order may be cited as the Hotel Tax Order, 1976.
2. Hotel Tax specified. The tax payable under section 4 of the Hotel Tax
Act, 1976, is hereby specified to be five per cent of every payment to a hotel for
the hire or occupation of accommodation and for the supply of refreshments
(exclusive of any service charge and the amount of tax payable).


Made by the Governor under section 4(2) of the Hotel Tax Act, 1976
(No. 19 of 1976) this- 28th day of October, 1976.

J. A. POMPEY,
Secretary to Cabinet.

PRINTED BY THE GOVERNMENT PRINTER AT THE GOVERNMENT PRINTING OFFICE,
KINGSTOWN, ST. VINCENT.
[ Price 30 cents. 1


Y ~2~~2&










SAINT VINCENT.
STATUTORY RULES AND ORDERS,
1976, No. .51.

THE HOTEL TAX REGULATIONS, 1976.

(Gazetted 28th October, 1976).

1. Citation. These Regulations may be cited as the Hotel Tax Regulations,
1976.
2. Procedure for payment of tax. The amount of tax to be remitted by
or on behalf of the manager to the licensing officer under section 5(1) of the
Act shall be accompanied by a remittance slip in the form set out in the Schedule
to these Regulations.
3. Remittance slip to be duly completed. Every remittance slip which
accompanies a remittance of tax to the licensing officer shall be duly completed
by or on behalf of the manager.
4. Penalty. Any person who contravenes paragraph 1 or 2 of these
Regulations shall be guilty of an offence and liable to a fine not exceeding one
hundred dollars.
SCHEDULE
SAINT VINCENT
HOTEL TAX REGULATIONS, 1976
Remittance Slip
N am e of m an ag er ...................................................................................................................................... ....

N am e of h hotel ............................................... : ............................... .......................... .......................

A d d ress .................................................... .............................. .. ..... ..

It is hereby certified that the am ount of $..................... ...................................
enclosed herewith is the full amount of hotel tax payibl, er the Hotel 'lx

A ct, 1976, in respect of the m month of ................................ ..... ........ ....... ............

(Signed) ... .. ............ ... ................ .
(D ate) ......................................................... .........








142

Made by the Governor under sectioli 10(a) of the Hotel Tax Act, 1976

(No. 19 of 1976) this 28th day of October,, 1976.

J. A. POMPEY,
Secretary to Cabinet.

PRINTED BY THE GOVERNMENT PRINTER AT THE GOVERNMENT PRINTING OFFICE,
KINGSTOWN, ST. VINCENT.
-- [ Price 60 cents. I
1976.







143
SAINT VINCENT.
STATUTORY RULES AND ORDERS,

1976, No. 52.

PRICE AND DISTRIBUTION OF GOODS, (AMENDMENT)
(NO. 8) ORDER, 1976.

(Gazetted 28th October, 1976).


1. Citation. This Order may be cited as the Price 'and Distribution of
Goods (Amendment) (No. 8) Order 1976.
2. Amendment of the Price and Distribution of Goods (No. 2) Order 1971.
The Schedule to the Price andt Distribution of Goods (No. 2) Order, 1971
(S.R. & 0. No. 27/11971) is hereby amended by the deletion of the items relating
to "Copra" and "Cooking Oil" and replacing the same as follows-


\: 2-9,






144

Specified -Maximum
Article Price

Copra $725.00 per ton
-32.36 cents per lb.

Copra Meal 11 cents per lb.


Made by the Governor under section 6(1) of the Price and Distribution of
Goods Act. 1975 (No. 33 of 1975) this 28th day of October 1976.

J. A. POMPEY,
Secretary to Cabinet.

PRINTED BY, THE GOVERNMENT PRINTER AT THE GOVERNMENT PRINTING OFFICE,
KINGSTOWN, ST. VINCENT.


[ Price 60 cents. ]


1976.




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