Bermuda Consolidated Legislation

 

BERMUDA STATUTORY INSTRUMENT

SR&O 52/1973

HOTEL OCCUPANCY TAX REGULATIONS 1973

[made under section 7 of the Hotel Occupancy Tax Act 1973 [title 14 item 38] and brought into operation on 1 August 1973]

ARRANGEMENT OF SECTIONS

1 Interpretation

2 Form of returns

3 Hotel occupancy tax number

4 [revoked]

5 [omitted]

SCHEDULE
[omitted]

Interpretation

1 In these Regulations, unless the context otherwise requires —

"the Act" means the Hotel Occupancy Tax Act [title 14 item 38];

"approved auditor" means a public accountant who is a member of the Institute of Chartered Accountants of Bermuda;

"Form" means a form prescribed in the Schedule;

"public accountant" has the same meaning as in section 1 of the Institute of Chartered Accountants of Bermuda Act 1973 [title 30 item 6].

Form of returns

2 (1) The return to be furnished in accordance with section 4 (1) of the Act shall be—

(a) in Form H2 of the Schedule (the short form); or

(b) in Form H2 of the Schedule (the long form),

with such variations as the circumstances of the case may require.

(2) For the purposes of section 4(1) of the Act a person charge able to hotel occupancy tax shall, at his option, furnish a return in either the short form or the long form.

(3) Where a person chargeable to hotel occupancy tax furnishes monthly returns in the short form he shall, at such intervals as the Minister may determine, furnish to the Commissioner a report signed by an approved auditor in Form H3 of the Schedule upon such monthly returns.

Hotel occupancy tax number

3 The Commissioner shall assign to each person chargeable to hotel occupancy tax a number, to be termed his hotel occupancy tax number, and any return or other document to be furnished by such per son to the Commissioner under the Act shall have such number en dorsed upon it by that person.

Appeals

4 [revoked]

Commencement

5 [omitted]

SCHEDULE

[Forms H1, H2, H3 omitted]