Comparison View

Formal Consolidation |  1997 RevEd
Person liable to pay cess
6.—(1)  The cess levied in respect of every room or suite occupied each day in a tourist hotel shall be accounted for and paid by the proprietor of the tourist hotel to the Board within the time and in the manner prescribed by the Board.
(2)  The cess levied in respect of all sales made and all charges levied or collected by a tourist food establishment or a tourist public house shall be accounted for and paid by the proprietor of the tourist food establishment or the tourist public house to the Board within the time and in the manner prescribed by the Board.
Informal Consolidation | Amended Act 28 of 2018
Tourism event establishment liable to pay cess
6.—(1)  Cess payable on a taxable transaction connected with a tourism event is payable by the tourism event establishment making the taxable transaction.
(2)  Cess must be accounted for and paid within the time prescribed by regulations made under this Act.
(3)  Cess must be paid to the Board in the manner required by the Board.
[Act 28 of 2018 wef 06/09/2018]