Bermuda Consolidated Legislation

BERMUDA
1973 : 85

HOTEL OCCUPANCY TAX ACT 1973

ARRANGEMENT OF SECTIONS

1 Interpretation

2 Hotel occupancy tax

[3 to 7 repealed by 1976:20]

[30 July 1973]

[preamble and words of enactment omitted]

Interpretation

1 (1) In this Act, unless the context otherwise requires—

"Commissioner" means the Tax Commissioner;

"hotel" means an hotel as defined for the purposes of the Hotels (Licensing and Control) Act 1969 [title 17 item 2];

"hotel occupancy tax" means the hotel occupancy tax chargeable under this Act and any further hotel occupancy tax or addi tional tax assessed or assessable in respect thereof and in cludes any penalty for late payment of tax;

"proprietor" includes manager;

"rack rate charge" means, subject to subsection (2), the charge made for accommodation at an hotel;

"taxing Act" means an Act for the purpose of setting out the rate of hotel occupancy tax to be charged pursuant to this Act and other matters ancillary thereto;

"tax period' means each and every calendar month, commencing with the month of August 1973.

(2) Where the charge made for accommodation at an hotel—

(a) includes any meals in respect of which no separate charge is made; or

(b) is in accordance with—

(i) published rates for accommodation; or

(ii) the rates quoted to the person responsible for the charge or his agent,

and such rates as are so published or so quoted include any meals in respect of which no separate charge is made,

then the rack rate charge shall include, in addition to the charge made for accommodation, the charge made for such meals

Hotel occupancy tax

2 Subject to this Act, hotel occupancy tax shall be charged on the proprietor of an hotel in respect of each guest accommodated in the hotel at such percentage of the rack rate charge made by such hotel in respect of any such person as may be prescribed by the taxing Act.

[sections 3 to 7 repealed by 1976:20]