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Fiji Legislation |
LAWS OF FIJI
1978 Edition]
CHAPTER 202
HOTEL TURNOVER TAX
Acts
Nos. 7 of 1974, 18 of
1974,
25 of
1975.
AN ACT TO IMPOSE A TURNOVER TAX ON HOTELS
[1st June, 1974.]
Short title
1.
This Act may be cited as the Hotel Turnover Tax Act.
Interpretation
2.
In this Act unless the context otherwise requires-
"accommodation" means any furnished room or suite of rooms hired by the proprietor of a hotel to his guests, or for use of his guests, for lodging;
"accommodation charge" means the sum payable by or on behalf of guests of a hotel for accommodation receive;
"bar" means a bar as defined in the Liquor Act;
(Cap. 192.)
"bar sales" means any cash sales made over or from a bar but does not include any sales over or from a bar in respect of which a debit is made to and included in a hotel guest's bill for accommodation or refreshment;
"Commissioner" means the Commissioner of Inland Revenue appointed under section 3 of the Income Tax Act, or any person appointed by him for the purposes of this Act or any part of this Act to act as his deputy;
(Cap. 201.)
"exempted hotel" means a hotel in respect of which there is, for the relevant period, a certificate or notice of exemption in writing from the Permanent Secretary under and in accordance with the provisions of subsection (1) of section 5 and to which the provisions of subsection (3) of that section do not apply;
"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;
"Permanent Secretary" means the Permanent Secretary to the Ministry responsible for tourism;
"refreshment" means any food or beverage sold at a hotel other than bar sales;
"tax" means the hotel turnover tax imposed by section 3;
"turnover" means all sums or amounts received or receivable by a hotel for accommodation and refreshment and all other sums or amounts debited to and included in a hotel guest's bill.
(Substituted by 25 of 1975 s. 2.)
Levy and payment of turnover tax
3.-(1)
Subject to the provisions of this Act there shall be levied and paid on all the
turnover of a hotel a turnover tax at the rate
specified in the
Schedule.
(2) The person liable
for the tax shall be the hotel guest by whom the charges subject to the tax are
incurred.
(3) Notwithstanding the
provisions of subsection (2), the tax shall be payable and recoverable from the
proprietor of a hotel.
(4) Any tax
payable under the provisions of subsection (3) by the proprietor of a hotel may
be recovered by such proprietor from the
person liable for the tax as part of
the hotel guest's
bill.
(Section
substituted by 25 of 1975 s.
3.)
Tax to be paid and returns made to Commissioner
4.-(1)
The proprietor of every hotel (other than an exempted hotel) shall pay to the
Commissioner, within twenty-eight days after the
last day of each month, the
amount of the tax payable in respect of that month and at the same time the
manager or proprietor of
that hotel shall sign and send to the Commissioner a
return setting out the total amount of the turnover of the hotel during the
period in respect of which the tax paid
relates:
Provided that the
Commissioner may require in any particular case that tax be paid in respect of
less than one month and in such case
the tax shall be paid within fourteen days
after the expiry of such lesser
periods.
(2) Any proprietor of a
hotel in respect of which tax is not paid to the Commissioner in accordance with
subsection (1) shall be liable
to pay to the Commissioner, in addition to the
tax, a penalty of twenty-five per cent of the unpaid
tax.
(3) Any person commits an
offence who, being the manager and/or the proprietor of a hotel, fails to make
or to cause to be made a
return within the period specified in subsection (1) or
furnishes or causes to be furnished a return which is false or incorrect
in any
material particular, and shall be liable on conviction to a fine of four hundred
dollars.
Exempted hotels
5.-(1)
The provisions of this Act shall not apply to hotels in respect of which the
Permanent Secretary is satisfied that both-
(a) the rate of the accommodation charge is less than five dollars per day; and
(b) the hotel contains less than ten rooms normally available for lodging guests:
Provided that, for this purpose, any room or suite of rooms containing more than three beds will count as two rooms:
Provided
that no hotel shall be an exempted hotel or be treated as an exempted hotel
unless and until either the manager or the proprietor
of the hotel has applied
to the Permanent Secretary in writing for exemption under the provisions of this
subsection and has received
a certificate or notice of such exemption in writing
from the Permanent Secretary.
(2)
The House of Representatives may, by resolution, vary-
(a) the rate of the accommodation charge set out in paragraph (a) of subsection (1); or
(b) the number of rooms set out in paragraph (b) of subsection (1).
(3)
The proprietor of an exempted hotel to which the provisions of subsection (1) no
longer apply by reason of an alteration either
in the accommodation charge made
at the hotel or in the number of rooms available at the hotel shall immediately
report or cause
to be reported such alteration to the Permanent Secretary and
such hotel shall no longer be an exempted hotel for the purposes of
this Act
whether or not such report is
made:
Provided that any failure to
report any such alteration to the Permanent Secretary within fourteen days of it
taking place shall be
an offence for which the proprietor shall on conviction be
liable to a fine not exceeding four hundred
dollars.
(4) Any person aggrieved
by a decision of the Permanent Secretary made under or in exercise of the powers
vested in him by subsection
(1) may, within one month of the day on which he
receives notification of such decision, appeal against such decision to the
Minister
responsible for tourism and upon such appeal, that Minister may
confirm, reverse or vary the decision of the Permanent Secretary.
Powers of the Commissioner
6.-(1)
The Commissioner may approve the form of the return to be furnished under
subsection (1) of section
4.
(2)
The Commissioner may require the manager of a hotel to keep adequate records and
accounts relating to the turnover of the
hotel.
(3) The Commissioner or any
person authorised in writing by him may enter any hotel at any reasonable time
and inspect the records
of the hotel that relate to its turnover or to the
payment of tax under this Act.
(4)
The Commissioner or any person authorised in writing by him may require the
manager of a hotel to produce any books or records
of the hotel that relate to
its turnover or the payment of tax under this
Act.
(5) Any person who, being the
manager of a hotel, fails to comply with any requirement made under subsection
(2) or under subsection
(4) by the Commissioner or by any person authorised by
him or who fails to allow the Commissioner or any person authorised by him
access to the hotel or its records in accordance with subsection (3) commits an
offence and shall be liable on conviction to a fine
of one hundred
dollars.
(6) The Commissioner may
enter into such arrangements as he thinks fit with the proprietor of any hotel
for the payment of tax or
to defer the time for the payment of
tax.
(7) Where the Commissioner is
of the opinion that any person has committed an offence against any of the
provisions of this Act, 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 Commissioner may
make an offer to compound an offence notwithstanding the commencement of
proceedings against the alleged
offender.
Refund of tax to hotel where payment is not made
7.
Where it can be shown to the satisfaction of the Commissioner that any payment
for turnover or any part thereof has not been made
to the proprietor of a hotel,
the Commissioner shall refund the tax paid in respect of that turnover or part
thereof.
Regulations
8.
The Minister may make regulations for the better carrying into effect of this
Act.
SCHEDULE
(Section 3)
(Inserted by 25 of 1975, s. 4.)
RATE
OF TURNOVER TAX
___________
For any sum less than $100
and any fractional balance in excess of $100 or a multiple thereof the sum shown
in the following table:-
Amount
Turnover Tax
Payable
|
Amount
Turnover Tax
Payable
|
$0.05 to $0.50 =
$0.01c
|
$47.00 to $48.69 =
$1.45c
|
$0.51 to $0.99 =
$0.03c
|
$48.70 to $50.34 =
$1.50c
|
$1.00 to $1.49 =
$0.04c
|
$50.35 to $51.99 =
$1.55c
|
$1.50 to $1.99 =
$0.05c
|
$52.00 to $53.69 =
$1.60c
|
$2.00 to $3.69 =
$0.10c
|
$53.70 to $55.34 =
$1.65c
|
$3.70 to $5.34 =
$0.15c
|
$55.35 to $56.99 =
$1.70c
|
$5.35 to $6.99 =
$0.20c
|
$57.00 to $58.69 =
$1.75c
|
$7.00 to $8.69 =
$0.25c
|
$58.70 to $60.34 =
$1.80c
|
$8.70 to $10.34 =
$0.30c
|
$60.35 to $61.99 =
$1.85c
|
$10.35 to $11.99 =
$0.35c
|
$62.00 to $63.69 =
$1.90c
|
$12.00 to $13.69 =
$0.40c
|
$63.70 to $65.34 =
$1.95c
|
$13.70 to $15.34 =
$0.45c
|
$65.35 to $66.99 =
$2.00c
|
$15.35 to $16.99 =
$0.50c
|
$67.00 to $68.69 =
$2.05c
|
$17.00 to $18.69 =
$0.55c
|
$68.70 to $70.34 =
$2.10c
|
$18.70 to $20.34 =
$0.60c
|
$70.35 to $71.99 =
$2.15c
|
$20.35 to $21.99 =
$0.65c
|
$72.00 to $73.69 =
$2.20c
|
$22.00 to $23.69 =
$0.70c
|
$73.70 to $75.34 =
$2.25c
|
$23.70 to $25.34 =
$0.75c
|
$75.35 to $76.99 =
$2.30c
|
$25.35 to $26.99 =
$0.80c
|
$77.00 to $78.69 =
$2.35c
|
$27.00 to $28.69 =
$0.85c
|
$78.70 to $80.34 =
$2.40c
|
$28.70 to $30.34 =
$0.90c
|
$80.35 to $81.99 =
$2.45c
|
$30.35 to $31.99 =
$0.95c
|
$82.00 to $83.69 =
$2.50c
|
$32.00 to $33.69 =
$1.00c
|
$83.70 to $85.34 =
$2.55c
|
$33.70 to $35.34 =
$1.05c
|
$85.35 to $86.99 =
$2.60c
|
$35.35 to $36.99 =
$1.10c
|
$87.00 to $88.69 =
$2.65c
|
$37.00 to $38.69 =
$1.15c
|
$88.70 to $90.34 =
$2.70c
|
$38.70 to $40.34 =
$1.20c
|
$90.35 to $91.99 =
$2.75c
|
$40.35 to $41.99 =
$1.25c
|
$92.00 to $93.69 =
$2.80c
|
$42.00 to $43.69 =
$1.30c
|
$93.70 to $95.35 =
$2.85c
|
$43.70 to $45.34 =
$1.35c
|
$95.35 to $96.99 =
$2.90c
|
$45.35 to $46.99 =
$1.40c
|
$97.00 to $98.69 =
$2.95c
|
|
$98.70 to $100.00 =
$3.00c
|
For every complete $100,
turnover tax payable = $3.00
Controlled by Ministry of Finance
----------------------------------------------------
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