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Room Tax (Amendment) Act 1993

TONGA


ROOM TAX (AMENDMENT) ACT 1993
No. 10 of 1993


I assent,


TAUFA'AHAU TUPOU IV,
13th October, 1993.


AN ACT
TO AMEND THE ROOM TAX ACT 1992


[13th September, 1993.]


BE IT ENACTED by the King and Legislative Assembly of Tonga in the Legislature of the Kingdom as follows:


1. (1) This Act may be cited as the Room Tax (Amendment) Act 1993.


(2) The Room Tax Act 1992 is in this Act referred to as the Principal


2. Section 2 of the Principal Act is amended by -


(i) deleting the word "accommodation" and its definition and substituting the following -


""accommodation" includes hotels, motels, boarding houses, guest houses, apartments, caravans, motor vehicles and vessels (whether on land or afloat) used to provide board and/or lodgings for tourists and members of the public and all land, buildings and premises used to provide such board and/or lodgings".


(ii) deleting the word "Commissioner" and its definition and substituting the following -


""Director" means the Director of Tourism";


(iii) deleting the words "Minister for Finance" in the definition of the word "Minister" and substituting the words "Minister responsible for Tourism".


3. Sections 4 and 5 of the Principal Act are amended by deleting the word "Commissioner" wherever it appears and substituting the word "Director".


Passed by the Legislative Assembly this 13th day of September, 1993.


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