“approved tourist project” means a project for the promotion of tourism approved by the Minister for the purposes of this Order;
“gross receipts” means the sum total of —
(a)
any admission fee to the premises or part of the premises of an approved tourist project received by the owner;
(b)
the total receipts of the owner from any trade or business carried on by him in any part of the premises of an approved tourist project which is not leased or licensed out;
(c)
the rental or licence fees for the premises or any part of the premises of an approved tourist project received by the owner, where the amount of the rental or licence fees is not in the opinion of the Chief Assessor lower than the market rental or licence fees payable for such premises;
(d)
the total receipts from any trade or business carried on in any part of the premises of an approved tourist project which is leased or licensed out, where the amount of the rental or licence fees is in the opinion of the Chief Assessor lower than the market rental or licence fees payable for such premises; and
(e)
any other fee or charge levied by the owner on or for the use of the premises of an approved tourist project.