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Hotel Guest (Levy) Act

Published: 1982

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Hotel Guest (Levy) (CAP. 202 1



Arrangement of Sections

1. Short title.
2. Interpretation.
3 . Establishment of Fund and payments into and out of

4. Imposition and collection of levy.
5. Assets identifiable in Treasury.
6. Minister to prepare estimates.
7. Powers of Minister.
8. Powers of Financial Secretary.
9. Power to vary levy.

10. Penalty.
11. Application of provisions of Hotels Tax Act.


(15th December, 1982.)

1. This Act may be cited as the Hotel Guest (Levy) Short title.

2. In this Act- Interpretation.

"guest7', "hotel", "hotel-bill" and "proprietor" have
the same meanings respectively as they have in the
Hotels Tax Act; Cap. 205.


2 CAP. 202) Hotel Guest (Levy)

Establishment of
Fund and
payments into
and out of Fund.

Imposition and
collection of

identifiable in

"Minister" means the Minister to whom responsibility
for finance is assigned.

3. (1) There is hereby established an Hotel Levy Fund
(hereinafter referred to as "the Fund") which shall be con-
trolled by the Minister.

(2) There shall be paid into the Fund all moneys col-
lected by proprietors under this Act.

(3) Subject to this Act the Minister may, from time to
time, authorise payments out of the Fund for the promotion
and development of tourism in Antigua and Barbuda.

4. (1) There is hereby imposed a levy of two per cen-
tum upon the amount of every hotel bill and that levy shall
be paid by the guest to whom such hotel bill relates and shall
be collected from that guest by the proprietor of the hotel

(2) Notwithstanding the provisions of subsection (I), no
levy shall be payable by-

(a) a guest who is a representative of-

(i) any Government;

(ii) a United Nations Agency;

(iii) the Commonwealth Fund for Technical

(iv) the Organisation of American States;

(v) the Caribbean Community;

(vi) the Organisation of East Caribbean States,

( b ) intransit passengers remaining in Antigua and
Barbuda for a period not exceeding twenty-four hours.

5 . All moneys paid and collected under this Act for
the purposes of the Fund shall be paid into the Treasury
and held therein for the account of the Fund.


Hotel Guest (Levy) (CAP. 202 3

6. The Minister shall, in respect of every year, cause Minister to
to be prepared and laid before the House, within ninety days !?fG",":ces,
of the first day of January in every year, estimates of the
resources available to the Fund and of the expenditure to
be applied to the promotion and development of tourism from
the Fund in that year.

7. The powers of the Minister under section 3 shall Powers of

be exercised by warrant under his hand.

8. The Financial Secretary may give instructions in i;;i:f
writing for the better carrying into effect of the provisions seCmtary.
of this Act.

9. (1) The Minister may by Order published in the Power to
levy. Gazette vary the rate of the levy specified in section 4.

(2) Every Order made under this section shall be sub-
ject to affirmative resolution of the House.

10. Any proprietor who wilfully omits or neglects to Penalty.
collect from any guest the levy imposed by this Act or who,
having collected such levy, fails to pay it into the Treasury
in compliance with this Act is guilty of an offence and liable
on conviction therefor to a fine of one thousand dollars or
to imprisonment for six months.

11. The provisions of the Hotels Tax Act, shall apply k $ i ; t z o ; f
to the collection of the levy imposed by this Act as though Hotels Tax ~ ~ t .
that levy were a tax to which that Act applies. Cap. 205.