Miscellaneous Taxes (Rates) Act 1980

[1 April 1980]

[preamble and words of enactment omitted]

Short title and construction

1 This Act may be cited as the Miscellaneous Taxes (Rates) Act 1980 and shall be read as one with the Miscellaneous Taxes Act 1976 [title 14 item 46].

Interpretation

2 In this Act, unless the context otherwise requires —

"the Act" means the Miscellaneous Taxes Act 1976 [title 14 item 46];

"section" means section of the Act.

Rate of employment tax

3 (1) Subject to this section, 5% is prescribed for the purpose of section 11(1) and section 12(1).

(2) Subject to subsection (3), 2% is so prescribed for hotel or restaurant business.

(3) Nil is so prescribed for hotel business carried on during De cember, January and February.

(4) In this section —

"hotel business" and "restaurant business" respectively mean the business of carrying on an hotel and the business of carrying on a restaurant;

"hotel" has the same meaning as it has in the Hotels (Licensing and Control) Act 1969 [title 17 item 2];

"restaurant" means premises structurally adapted and bona fide used for the purpose of habitually providing the customary main meal at mid-day or in the evening, or both, for con sumption on the premises by persons frequenting the premises.

General exemption for employment tax

4 (1) Subject to subsection (2), $2,000 for a monthly tax period and $6,000 for a three-monthly tax period are prescribed for the purpose of section 14(1).

(2) Nil is so prescribed where the aggregate of the remuneration in respect of which a person is chargeable to employment tax in the fi nancial year in question exceeds $200,000.

[Section 4 amended by 1993 : 8 effective 1 April 1993]

Refunds and remissions of employment tax for small businesses

5 $66,000 for the whole of a financial year is prescribed for the purpose of section 15(1).

[Section 5 amended by 1993 : 8 effective 1 April 1993]

[Rates of hospital levy

6 (1) 5% is prescribed for the purpose of section 20(1) .

(2) 5% is prescribed for the purpose of section 21(1) .

(3) 6% is prescribed in relation to the basic levy provided for in section 22(1A)(a).

(4) 5% is prescribed in relation to the additional levy provided for in section 22(1A)(a).

[Section 6 substituted by 1990:20 effective 1 April 1990; amended by 1991:6 ef fective 1 April 1991; by 1992:24 ef fective 1 April 1992; by 1993:8 effective 1 April 1993; and by 1994:6 effective 1 April 1994]]

[Every provision prescribing or otherwise relating to Hospital Levy or Employment Tax is repealed by s. 26 (subject to the provisions of that section) by 1995:16 effective 1 April 1995]

[Assumed remuneration of exempt undertaking employees for hospi tal levy

7 (1) Subject to subsection (2), $11,250 ("the base figure") for a three-monthly tax period is specified for the purpose of section 22(1).

(2) The Schedule to this Act shall have effect to modify the base figure to reflect changes in the value of money.

[Section 7 amended by 1990:20 effective 1 April 1990]]

[Every provision prescribing or otherwise relating to Hospital Levy or Employment Tax is repealed by s. 26 (subject to the provisions of that section) by 1995:16 effective 1 April 1995]

[General exemption for hospital levy

8 $100 for a monthly tax period and $300 for a three-monthly tax period are fixed for the purpose of section 24(b).]

[Every provision prescribing or otherwise relating to Hospital Levy or Employment Tax is repealed by s. 26 (subject to the provisions of that section) by 1995:16 effective 1 April 1995]

Rate of hotel occupancy tax

9 7 % is prescribed for the purpose of section 29(1).

[Section 9 amended by 1995:7 effective 1 April 1995]

Rate of passenger cabin tax

9A (1) The rate of passenger cabin tax shall be—

(a) $8 per passenger cabin per night from 1 May to 31 August;

(b) $4 per passenger cabin per night from 1 September to 31 October; and

(i) $4 per passenger cabin per night in respect of passenger ships for the time being listed in Schedule 2; and

(ii) nil in respect of other ships.

(2) The Minister of Tourism may, by order subject to the negative resolution procedure, amend Schedule 2 so as to add or delete passenger ships from the list in that Schedule.

[section 9A inserted by 1998 : 6 effective 1 April 1998]

Rate of betting duty

10 20% is prescribed for the purpose of section 33(1).

Rate of timesharing occupancy tax

11 10% is prescribed for the purpose of section 39A.

Rate of timesharing services tax

12 5% is prescribed for the purpose of section 39E.

Rate of contracts exchange tax

13 5% is prescribed for the purpose of section 39I.

Rates of profession registration tax

13A The Table below specifies the rates prescribed for the purpose of section 39N(2)(b)—

TABLE

Professional	Rate
Medical Practitioner	$2,500
Accountant (C.A., C.P.A.)	$2,000
Architect	$2,000
Barrister and Attorney	$2,000
Dental Practitioner	$2,000
Engineer	$2,000
Accountant (C.G.A.)	$1,000
Optometrist	$1,000
Optician	$1,000
Pharmacist	$1,000
Dental Hygienist	$50
Dental Technician	$50
Chiropodist	$50
Dietician	$50
Medical Laboratory Technician	$50
Ocupational Therapist	$50
Physiotherapist	$50
Radiographer	$50
Speech Therapist	$50

[Section 13A inserted by 1995:8 effective 1 April 1995]

Commencement; repeal and saving

14 (1) [omitted] [commencement except section 9]

(2) [omitted] [repeal of 1976:17]

(3) [omitted] [commencement of section 9]

(4) Any document referring to the Miscellaneous Taxes (Rates) Act 1976 or any provision of that Act shall, as far as may be necessary to preserve the effect of the document, be construed as referring, or in cluding a reference, to this Act or the corresponding provision of this Act.

(5) Nothing in this section shall prejudice the general applica tion of sections 15 to 17 of the Interpretation Act 1951 [title 1 item 1].

[Section 9 came into operation on 1 December 1980 and the remainder of this Act came into operation on 1 April 1980]

SCHEDULE 1 (Section 7)

Indexation of Assumed Remuneration for Exempt
Undertaking Employees

1 (1) If the Bermuda Consumer Price Index published by the Govern ment ("the Index") for the December next preceding the relevant hospital levy tax periods varies from the Index for the December next preceding that December, then subsection (1) of section 7 of this Act shall have ef fect in relation to those periods as if there were substituted for the base figure an amount arrived at by —

(a) varying the base figure by a percentage equal to the per centage variation in the Index; and

(b) if the result is not a multiple of $5, rounding up the re sult to the nearest amount which is such a multiple.

(2) For this purpose, the expression "relevant hospital levy tax periods", in relation to the December next preceding those periods, means every hospital levy tax period falling within the time which —

(a) commences on the 1st day of April next following that December; and

(b) ends immediately before the 1st day of the next following April.

2 This Schedule affects hospital levy tax periods commencing on or after 1st April, 1984.

[Schedule amended by 1990:20 effective 1 April 1990; and by 1998 : 6 effective 1 April 1998]

SCHEDULE 2 (section 9A)

Passenger Ships

The following are the passenger ships in respect of which passenger cabin tax is payable at the rate specified in section 9A(1)(c)(i):

The Norwegian Crown

[schedule 2 inserted by 1998 : 6 effective 1 April 1998]

Bermuda Consolidated Legislation

Miscellaneous Taxes (Rates) Act 1980