Hotels Aid Act

Link to law: http://laws.gov.ag/acts/chapters/cap-204.pdf
Published: 1952

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Hotels Aid (CAP. 204 1

CHAPTER. 204

T H E HOTELS AID ACT

Arrangement of Sections
Section

1. Short title.
2. Definition.
3. Grant of licences.
4. Procedure on application for grant of licences.
5 . Free entry of building materials and equipment.
6. Rates of customs duties and package tax.
7. Building materials and articles of hotel equipment not

to be used for any purpose other than that for which
imported.

8. Comptroller of Customs may permit disposal of
materials, etc.

9. Articles of hotel equipment to be marked.
10. Power to revoke licence.
1 1. Regulations.
12. Power to change Schedule.

SCHEDULE

LAWS OF ANTIGUA AND BARBUDA

Hotels Aid (CAP. 204 3

HOTELS AID

(18th Augwt, 1952.)

1. This Act may be cited as the Hotels Aid Act. short title.

2. In this Act-

"articles of hotel equipment" means any of the articles
specified in the Schedule;

"building materials" means materials of every descrip-
tion for use in connection with the construction of
a hotel and all structures appurtenant thereto;

"Comptroller of Customs" means the officer for the
time being lawfully discharging the duties of Comp-
troller of Customs or anyone authorized by him
in writing to act on his behalf;

L L construct" means erect, reconstruct or extend;

"extension to a hotel" means any enlargement of the
accommodation of a hotel whether by means of a
newly erected building or by the structural altera-
tion of the existing building;

"hotel" means any building or group of buildings (oc-
cupied together) for the accommodation for reward
of guests and includes the curtilage thereof and all
structures within such curtilage, containing or in-
tended to contain when complete not less than ten
bedrooms;

"licence" means a licence under section 3:

"licensee" means the holder of a licence under this Act;

Definition.

"prescribed" means prescribed by Regulations made
under this Act;

LAWS OF ANTIGUA AND BARBUDA

4 CAP. 204) Hotels Aid

Grant of licences. 3. (1) Subject to the provisions of section 4 the
Cabinet may grant to every person who desires-

( a ) to construct a hotel or an extension to a hotel
a licence to import into Antigua and Barbuda or to pur-
chase in Antigua and Barbuda such building materials
for use in the construction of such hotel or extension
as may be specified in the licence;

( b ) to equip a newly erected hotel or extension to
a hotel a licence to import into Antigua and Barbuda
or to purchase in Antigua and Barbuda such articles
of hotel equipment and in such quantities as may be
specified in the licence:
Provided that no licence shall be granted for the import-

ation or purchase of an article of hotel equipment to replace
an article of hotel equipment which has been imported or
purchased under the terms of a licence.

(2) Every licence under subsection ( 1 ) shall be in such
form as may be prescribed and shall be subject to such terms
and conditions as the Cabinet may from time to time impose.

Procedure on
application for

4. Every application for the grant of a licence shall
grant oflicences. be in such form and contain such information and be

accompanied by such documents as may be prescribed.

Free entry of
building

5 . Every licensee shall be entitled upon the produc-
materials and tion of his licence to the proper customs officer to import
equipment. into Antigua and Barbuda in accordance with the terms

thereof free of all customs duties and of package tax such
building materials or articles of hotel equipment as may be
therein specified.

Rates of customs
duties and

6. ( 1 ) Every licensee who satisfies the Comptroller
package tax. of Customs-

( a ) that any building materials or any articles of
hotel equipment specified in his licence were purchased
by him in Antigua and Barbuda; and

( b ) that customs duties and package tax were paid
upon the importation into Antigua and Barbuda of such
building materials or articles of hotel equipment of the

LAWS OF ANTIGUA AND BARBUDA

Hotels Aid (CAP. 204

total value of not less than four hundred and eighty
dollars; and

(G) as to the amount of the customs duties or
package tax so paid,

shall be entitled to be paid an amount equivalent to the
amount of drawback which would have been payable under
section 18 of the Customs Duties Act, in relation to the gran-
ting of drawback of customs duties if such building materials
or articles of hotel equipment had been exported from
Antigua and Barbuda, and to be refunded the package tax
paid upon the importation of such building materials or
articles of hotel equipment:

Provided that the provisions of the said section 18
restricting the payment of drawback to cases where the goods
in respect of which the payment is made are exported within
a specified period shall not apply to any payment under this
section.

(2) Every licensee who satisfies the Comptroller of
Customs-

(a) that any building materials or any articles of
hotel equipment specified in his licence were purchased
by him in Antigua and Barbuda; and

( b ) that customs duties and package tax were paid
upon the importation into Antigua and Barbuda of such
building materials or articles of hotel equipment of the
total value of not less than four hundred and eighty
dollars; and

(6 ) that he is unable to ascertain the amount of the
customs duties or package tax so paid,

shall be entitled to be paid such sum as the Comptroller of
Customs may think fit, so however, that no payment under
this subsection shall, in the case of building materials or
articles of hotel equipment which are rated goods within the
meaning of the Customs Duties Act, exceed the lowest
preferential rate that has been in force for that description
of goods at any time during the two years next preceding
the date of purchase by the licensee and, in the case of any
building materials or articles of hotel equipment liable under
the said Act to an ad valorem duty, exceed nine per centum
of the purchase price where the lowest preferential ad valorem

LAWS OF ANTIGUA AND BARBUDA

CAP. 204) Hotels Aid

Building
materials and
articles of hotel
equipment not to
be used for any
purpose other
than that for
which imported.

rate that has been in force for that description of goods for
a period of two years prior to the date of supply was fifteen
per centum and pro rata where other ad valorem rates have
been in force during such period, together with such addi-
tional sum (if any) as the Comptroller of Customs may think
fairly represents the amount of package tax paid upon such
goods upon their importation into Antigua and Barbuda.

7. (1) Subject to the provisions of section 8 of this
Act where any building materials or articles of hotel equip-
ment have been imported into Antigua and Barbuda under
a licence, or any sum has been paid under section 6 in respect
of any building materials or articles of hotel equipment, such
building materials or articles of hotel equipment shall not
be sold, exchanged, given away, exported from Antigua and
Barbuda or applied for any purpose other than use in con-
nection with the construction or equipment of the hotel to
which the licence in which those building materials or articles
of hotel equipment were specified relates, within three years
of the date of the importation of such articles or of the mak-
ing of the payment under section 6.

(2) Every person who contravenes subsection (1) shall
on summary conviction thereof be liable to a fine not
exceeding five thousand dollars or to be imprisoned for any
term not exceeding six months or to both such fine and
imprisonment and in addition to pay, in respect of such
building materials or articles of hotel equipment improperly
disposed of, the relevant duties or sums which, but for sec-
tion 5, would have been payable thereon or which have been
refunded under section 6.

Comptroller of
Customs may

8. (1) Where the Comptroller of Customs is satisfied
permit disposal that any building materials or articles of hotel equipment
of materials, etc. which have been imported into Antigua and Barbuda under

a licence or in respect of which any payment has been made
under section 6 are no longer required for the purposes of
the hotel in respect of which the import licence was granted,
he may grant a permit to the licensee to dispose of such
building materials or articles of hotel equipment in such man-
ner as he thinks fit.

(2) No permit shall be granted under subsection (1) of
this section until the licensee has paid to the Comptroller

LAWS OF ANTIGUA AND BARBUDA

Hotels Aid (CAP. 204 7

of Customs or has given security to the satisfaction of the
Comptroller of Customs that he will so pay, all sums which
would have been payable by way of customs duty or package
tax upon the importation of such building materials or articles
of hotel equipment or a sum equivalent to the amount of
drawback paid to the licensee in respect of such building
materials and articles of hotel equipment under section 6.

9. Such of the articles of hotel equipment imported :;:F;e;: ::tte
under a licence or in respect of which any sum has been marked.
paid under section 6 as the Comptroller of Customs may
require to be marked shall be marked with such mark and
in such manner as may be prescribed.

10. Where the Cabinet is satisfied that any licensee Power to revoke
licence.

has-

( a ) obtained the grant of any licence by any false
statement; or

( b ) abused or misused any licence; or

(c ) broken or failed to comply with any conditions
of such licence; or

(6) failed to pay any sum payable by him under
the provisions of this Act,

they may either suspend the operation of such licence for
such time and subject to such conditions as they may think
fit or may revoke such licence.

1 . The Cabinet may make regulations generally for Regulations-
giving effect to the provisions of this Act, and without pre-
judice to such general power may make regulations-

(a) prescribing the form of, and the information
to be contained in, and'the documents to accompany,
any application for a licence under section 3;

( b ) prescribing the form in which any licence may
be granted under section 3;

(c) prescribing the type of mark to be affixed to
any article and the manner in which such mark shall
be affixed;

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8 CAP. 204) Hotels Aid

(4 prescribing penalties not exceeding two hun-
dred and fifty dollars for the breach of any regulations
made hereunder.

Power to change
Schedule.

12. The Cabinet may, from time to time by order,
add to or remove from the Schedule any article of hotel
equipment.

S.R.O. 2411954. SCHEDULE

Air conditioning apparatus and appliances.
Bed linen.
Bedsprings.
Bedsteads.
Billiard tables and their appliances.
Blankets.
Carpets.
Chairs.
Chests of Drawers.
Crockery.
Cupboards.
Cutlery.
Desks.
Dressing tables.
Dynamos.
Electrical apparatus, appliances and lines.
Iceboxes.
Kitchen equipment and utensils including stoves.
Linoleum and similar floor coverings.
Mats.
Mattresses.
Mirrors.
Mosquito nets or netting.
Organs.
Pianos.
Pillows.
Radios.
Refrigerating apparatus and appliances.
Rugs.
Silver and plated tableware.
Sofas.

LAWS OF ANTIGUA AND BARBUDA

Hotels Aid (CAP. 204 9

Tables.
Table glassware.
Table linen.
Telephone apparatus, appliances and lines.
Textile furnishings, including bedspreads, curtains and

upholstery.
Towels.
Wardrobes.
Wash stands.