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Amusement Machines Tax Act [Cap 33]

Commencement: I January 1964
Repealed

LAWS OF THE REPUBLIC OF VANUATU
REVISED EDITION 1988

CHAPTER 33

AMUSEMENT MACHINES TAX

JR 10 of 1964
JR 8 of 1973
JR 30 of 1973
Act 6 of 980
Act 23 of 1983

ARRANGEMENT OF SECTIONS

SECTION

1. Tax

2. Tax separate from business licence fee
3. Machines liable to tax
4. Machines exempted from tax
5. Rate of tax
6. Operator to pay tax
7. Operator to declare machines
8. Annual declaration
9. Allocation of registration numbers
10. Collector of Rates and Taxes to collect tax
11. Tax to be paid before 1 March
12. Illegal operation of machines
13. Reports of unauthorised operation of machines
14. Penalty for non-declaration or mis-declaration
15. Offences and penalties

16. Responsibility of Collector of Rates and Taxes

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AMUSEMENT MACHINES TAX

To institute a tax upon amusements.

TAX

1. (1) There is hereby instituted an annual tax, to be known as the tax on amusements (hereinafter referred to as "the tax"). The tax shall be applied to all machines whether automatic or not, from the use of which amusement or entertainment is derived.

(2) The tax shall be calculated according to the number of machines operated by the same operator on the first day of January of the year in respect of which it is payable.

TAX SEPARATE FROM BUSINESS LICENCE FEE

2. The tax shall be separate from any Business Licence Fee which may be payable by the operator of such machines.

MACHINES LIABLE TO TAX

3. (1) Machines liable to tax shall include all automatic machines worked by a coin, a token or any other mechanical means, such as jukeboxes, mechanical orchestras, miniature football tables, billiard tables, electronic rifle-ranges, stereoscopes, and in general any electric or mechanical machine which produces a spectacle or noise from which amusement or entertainment is derived.

(2) Any similar machine that is not mechanically operated shall also be taxable if it is made available for use in return for payment either in the form of a charge for the use thereof or for the use of balls, rings, et cetera.

MACHINES EXEMPTED FROM TAX

4. The following shall not be subject to the tax -

(a) any machine used on private premises on condition that they are placed at the disposal of the users free of charge;

(b) any machine that has become definitively unusable;

(c) any machine that is not in operation but in storage;

(d) any new machine that is stocked in a shop for sale; and

(e) any machine used for the benefit of a charity on an occasion approved by the District Commissioner.

RATE OF TAX

5. (1) The rate of tax payable under this Act shall be VT12,000.

(2) The tax payable in respect of any machine which is put into service during the course of the year shall be proportional to the number of months remaining. Parts of a month shall be counted as whole months.

OPERATOR TO PAY TAX

6. The tax applicable to the machines listed in section 3 shall be payable by the operator of the said machines.

OPERATOR TO DECLARE MACHINES

7. No operator of any machine listed in section 3 shall operate such a machine unless he has previously declared it to the Collector of Rates and Taxes.

ANNUAL DECLARATION

8. (1) Every operator of any machine listed in section 3 shall each year forward to the Collector of Rates and Taxes before 31 January a declaration indicating -

(a) his full name and full address;

(b) the number and descriptions of machines operated on 1 January;
(c) the make and serial number (if there is one) of each machine;
(d) whether such machines are in operation or in storage;

(e) the name and address of the business or establishment operating them.

(2) An identical declaration shall also be submitted in respect of any machine put into service during the year.

(3) If any machine is transferred to another place from the one declared, the registration number of such machine and the address of the new establishment to which it has been transferred shall be notified to the Collector of Rates and Taxes by the first operator prior to transfer.

ALLOCATION OF REGISTRATION NUMBERS

9. (1) The Collector of Rates and Taxes shall issue an acknowledgment for every declaration made in pursuance of section 8 and shall allocate to each machine a registration number.

(2) The number allocated on the said acknowledgment shall be marked by the operator on each machine in such a way that it is clearly visible.

COLLECTOR OF RATES AND TAXES TO COLLECT TAX

10. (1) The tax shall be collected by the Collector of Rates and Taxes.

(2) On receipt of the annual declaration made by the operator in accordance with section 8 the Collector of Rates and Taxes shall issue a payment order to the operator.

TAX TO BE PAID BEFORE 1 MARCH

11. (1) The tax shall be payable before 1 March each year or within 2 months of coming into use in the case of new machines or machines transferred in the course of the year.

(2) The tax shall be payable -

- at Port Vila to the Government Cashier;

- at Luganville to the Collector of Customs
- elsewhere to any official revenue collector.

(3) If any machine is transferred or ceases to be operated any tax due shall become payable immediately notwithstanding the provisions of subsection (1).

(4) In any case where the tax shall not have been paid on the prescribed date the sum outstanding shall be increased by 10 per cent for each month by which payment is overdue without prejudice to any penalty provided for under section 15.

ILLEGAL OPERATION OF MACHINES

12. (1) Any machine which is operated without having been declared or which does not bear a registration number shall be considered as being operated illegally and may be confiscated.

(2) No confiscated machine shall be returned to its proprietor until he has duly regularised the situation thereof.

REPORTS OF UNAUTHORISED OPERATION OF MACHINES

13. The officers responsible for the enforcement of this Act shall make an official report of any case of unauthorised operation or the operation of a machine without displaying a registered number. A copy of any such report shall be delivered to the Collector of Rates and Taxes.

PENALTY FOR NON-DECLARATION OR MIS-DECLARATION

14. The tax shall be increased by 50 per cent if no declaration is made to the Collector of Rates and Taxes or if any declaration is found to be false and by 10 per cent for each month it is overdue when such declaration is made after the expiration of the prescribed period.

OFFENCES AND PENALTIES

15. Any person who commits an offence against the provisions of this Act shall be liable to a fine not exceeding VT10,000.

RESPONSIBILITY OF COLLECTOR OF RATES AND TAXES

16. The Collector of Rates and Taxes shall be responsible for -

(a) the receipt of declarations and the issue of payments orders;
(b) the collection of the tax;

(c) all operations relating to the assessment of the tax.

The District Commissioners shall be responsible for the control of taxable machines.

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