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Passenger Tax (Amendment) Act, 2002

No. 27 of 2002

AN ACT TO AMEND THE PASSENGER TAX ACT TO

ESTABLISH CERTAIN PROCEDURES AND

MECHANISMS TO ENSURE THE COLLECTION AND

PAYMENT OF PASSENGER AND TICKET TAXES

(Date of Assent - 30th December, 2002)

Enacted by the Parliament of The Bahamas.
1.
This Act which amends the Passenger Tax Act may be cited as the Passenger Tax (Amendment) Act, 2002.

Short title.

Ch. 343.
2.
Section 2 of the principal Act is amended by the insertion in the appropriate alphabetical order of the following -

Amendment of section 2 of the principal Act.

'"ticket" means a document, coupon or receipt which entitles a passenger to travel aboard a vessel;'.
3.
Section 3 of the principal Act is repealed and replaced as follows -

Repeal and replacement of section 3 of the principal Act.
"Passenger Tax.

3.(1) Subject to subsection (6), there shall be charged, levied, collected and paid into the Consolidated Fund toward the general revenue of The Bahamas in respect of passengers arriving in and departing from The Bahamas the several sums of money specified in the First Schedule to this Act.
First Schedule.
(2)The specified sums of money shall be included in the cost of the ticket and collected by the owner, master or any agent for any vessel or by any person through whom passengers are brought in or taken out of The Bahamas.
(3)All sums of money collected pursuant to subsection (2) shall be paid to the Comptroller of Customs and such sums shall be paid into the Consolidated Fund.
Form 1 and Form 2 of Second Schedule.
(4)Every owner, master or agent of a vessel shall present, by the third day after every seven working days, a Passenger Tax Confirmation Report along with a copy of a Passenger Manifest in respect of all vessels to the Comptroller of Customs as prescribed in Form 1 and Form 2 of the Second Schedule or as near thereto as circumstances permit.
(5)No sums shall be collected or paid under this section -
(a)
in respect of a cruise passenger arriving in The Bahamas on a second or subsequent occasion in the course of the same cruise;
(b)
in respect of the first four passengers of or above the age of six years who are not resident passengers arriving in The Bahamas on a pleasure vessel:

Provided however that where such passenger departs The Bahamas by air that passenger shall pay the requisite tax;
(c)
in respect of a passenger certified by the Minister for Tourism to be coming to The Bahamas in connection with the promotion and development of the tourism trade of The Bahamas;
(d)
in respect of a transit passenger who on arrival by air or sea, does not leave the airport or dock at which they have disembarked before proceeding to a destination outside The Bahamas;
(e)
in respect of an illegal immigrant repatriated or deported by the Government.
(6)Fifty per centum of the moneys paid into the Consolidated Fund pursuant to subsection (1) in respect of taxes collected in any Family Island shall be paid out of the Consolidated Fund and applied to meet expenditure for public works in that Family Island.
(7)Where the ticket of a passenger has been cancelled, the sum paid by such passenger in respect of passenger tax shall be refunded by the owner, master or agent of such vessel.".
4.
Section 4 of the principal Act is repealed and replaced as follows -

Repeal and replacement of section 4 of the principal Act.
"Ticket tax.

4.(1) There shall be charged, levied, collected and paid into the Consolidated Fund the sum of seven dollars in respect of each passenger over the age of three years whose name appears on a ticket sold within The Bahamas entitling such passenger to travel outside The Bahamas.
(2)The sum of seven dollars shall be collected by every owner, master or agent of a vessel and paid on the last day of each month to the Comptroller of Customs, and such sums shall be paid into the Consolidated Fund.
(3)The Comptroller of Customs shall supply to every owner, master or agent of a vessel a receipt in respect of any payment collected for ticket tax.
(4)Every owner, master or agent of a vessel shall keep books, records and documents relating to the collection of any ticket tax and shall provide on the last day of each month returns to the Comptroller of Customs.
(5)Where a ticket is cancelled after the purchase, the sum of seven dollars shall be refunded by the Comptroller of Customs to the purchaser upon proof of the cancellation of that ticket.
Third Schedule.
(6)Every owner, master or agent of a vessel shall, upon being required to do so by the Comptroller of Customs, enter into a bond in such form as prescribed in the Third Schedule and for such amount as may be directed by the Comptroller of Customs.".
5.
Section 7 of the principal Act is repealed and replaced as follows -

Repeal and replacement of section 7 of the principal Act.
"Offences.

7.(1) Any person who fails to supply information as required by sections 3(4) and 4(4) of this Act commits an offence.
(2)Any person who fails to comply with the provisions of sections 3(2) and (3) and section 4(2) commits an offence.
(3)A person who commits an offence referred to in subsections (1) and (2) is liable to a fine not exceeding five thousand dollars and to a further fine of five hundred dollars for each day the offence continues.
(4)A person who contravenes or fails to comply with any other provision of this Act shall be liable on summary conviction to a fine of four hundred dollars in respect of each contravention or default.".
6.
The principal Act is amended by the insertion immediately after section 8 of following new section -

Insertion of new section 8A into the principal Act.
"Amendment of Schedules.

8A. The Minister may by Order amend the Schedules.".
7.
The Schedule to the principal Act is amended -

Amendment of Schedule to the principal Act.
(a)
by renaming the Schedule as the "FIRST SCHEDULE"; and
(b)
by the insertion immediately following the First Schedule of the following new Schedules -

"SECOND SCHEDULE

Form 1

(section 3)

The Passenger Tax Act

(Chapter 343)

Passenger Tax Confirmation Report

(To be accompanied by a Passenger Manifest)

Date of Vessel Departure _____________________________________________________

Name of Vessel ______________________________ Vessel I.D. No. _________________

I ______________________________, confirm that the passengers on the above-mentioned

vessel totaled ______________________ and were comprised as follows -

Numbers

$

Paying Adults @ $15.00 each

Exempt Adults

0.00

Exempt Children

0.00

TOTAL

Manager/Supervisor

Form 2

(section 3)

The Passenger Tax Act

(Chapter 343)

Passenger Manifest

Owner or Operator __________________________________________________________

Marks of Nationality and Registration ___________________________________________

Vessel I.D. No. ____________________________________ Date ____________________

Point of embarkation : ____________________ Port of disembarkation : ______________

(Place)

(Place)

Surname and Initial

For use by owner or operator only

For official use only

Date of Birth of Adult

(dd/mm/yy)

Date of Birth of Child

(dd/mm/yy)

Tick if exempt from departure Tax

(section 4)

THIRD SCHEDULE

The Passenger Tax Act

(Chapter 343)

BOND

KNOW ALL MEN BY THESE PRESENTS that we ...............................................

of ...............................................................................................................................................

and .............................................................................................................................................

of ...............................................................................................................................................

are held and firmly bound to the Treasurer of the Commonwealth of The Bahamas in the sum of ................................... dollars of good and lawful money of The Bahamas, to be paid to the Treasurer for which payment well and truly to be made we bind ourselves and each of us, jointly and severally, for and in the whole, our heirs, executors and administrators and every one of them firmly by these presents.

Sealed with our Seals and dated this ___________ day of ___________________________

AND WHEREAS we the said ______________________ and _________________

undertake to make good any and all claims in respect of the collection of taxes -

*(a) payable by passengers departing from the said islands by vessel owned or leased or hired or represented by the said . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .: and

*(b) payable by the said . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . in respect of tickets sold by or on behalf of the said . . . . . . . . . . . . . . . . . . . . . . . . . . . as provided by the Passenger Tax Act (Chapter 343);

NOW THE CONDITION of the above written obligation is such that if the said . . . . . . . . . . . . . . . . . . . . . . . . . and . . . . . . . . . . . . . . . . . . . . . . . . . . . . . do pay unto the Treasurer all such taxes within a period not exceeding one year from the date on which the tax was received then this obligation shall be void but otherwise shall remain in full force and effect.

Signed, Sealed and Delivered by}

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(seal)

the above-named

Obligator

And

in the presence of :

. . . . . . . . . . . . . . . . . . . . . . . . . . . .

Signed, Sealed and Delivered by}

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .(seal)

the above-named

Surety

in the presence of :

. . . . . . . . . . . . . . . . . . . . . . . . . . . .

Witness

* Delete if inapplicable - all deletions must be initialed

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