No. S 498
Singapore Tourism (Cess Collection) Act
(CHAPTER 305C)
Singapore Tourism (Cess Collection)
(2017 FORMULA 1ᵀᴹ Singapore Airlines
Singapore Grand Prix) Order 2017
In exercise of the powers conferred by section 5 of the Singapore Tourism (Cess Collection) Act, the Minister for Trade and Industry (Industry), after consulting with the Singapore Tourism Board, makes the following Order:
Citation and commencement
1.  This Order is the Singapore Tourism (Cess Collection) (2017 FORMULA 1ᵀᴹ Singapore Airlines Singapore Grand Prix) Order 2017 and comes into operation on 11 September 2017.
Declaration of tourist event
2.—(1)  The activity entitled “2017 FORMULA 1ᵀᴹ Singapore Airlines Singapore Grand Prix” is declared a tourist event to which section 5 of the Act applies.
(2)  The period of the tourist event is from 14 September 2017 to 17 September 2017 (both dates inclusive).
Imposition of cess
3.—(1)  Cess at the following rates is to be levied in respect of the gross receipts of a tourist hotel from every hotel room in such tourist hotel occupied at any time during the period mentioned in paragraph 2(2):
(a)30% of such gross receipts in the case of a tourist hotel specified in the Schedule;
(b)20% of such gross receipts in the case of any other tourist hotel.
(2)  In this paragraph —
“gross receipts”, in relation to a hotel room, includes receipts from the rental of any bed in the room;
“hotel room”, in relation to a tourist hotel, means any guest room suite or dormitory space in the tourist hotel.
Made on 6 September 2017.
LOH KHUM YEAN
Permanent Secretary,
Ministry of Trade and Industry,
Singapore.
[MTI 119/02-1-7 PT4K; AG/LEGIS/SL/305C/2015/2 Vol. 1]
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