Passenger Tax Amendment Act 1995

Link to law: http://www.bermudalaws.bm/Laws/Annual%20Laws/1995/Acts/Passenger%20Tax%20Amendment%20Act%201995.pdf

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Passenger Tax Amendment Act 1995
The Laws of Bermuda
Annual Volume of Public Acts 1995 : 11

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37

BERMUDA
1995 : 11

PASSENGER TAX AMENDMENT ACT 1995

[Date of Assent 22 March 1995]

[Operative Date 1 April 1995]

WHEREAS it is expedient to amend the Passenger Tax Act 1972:

Be it enacted by The Queen's Most Excellent Majesty, by and
with the advice and consent of the Senate and the House of Assembly of
Bermuda, and by the authority of the same, as follows:

Short title
1 This Act may be cited as the Passenger Tax Amendment Act
1995.

Inserts new section 4A in Act No 92 of 1972
2 There is inserted in the Passenger Tax Act 1972 ("the Act") next
after section 4 the following section—

"Duty on certain enterprises to make tax vouchers available
4A (1) If a final account for accommodation is settled by or
on behalf of a hotel without one tax voucher being offered for
purchase by the person paying that account for each person to
whose accommodation the account relates, the operator of that
hotel is guilty of an offence.

(2) If a travel passage out of Bermuda is sold to any
person on behalf of a travel agency without one tax voucher

PASSENGER TAX AMENDMENT ACT 1995

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being offered for purchase by that person in respect of that travel
passage, the operator of that travel agency is guilty of an offence.

(3) In this section—

"hotel" means an enterprise which holds itself
out as a hotel or a guest house (by whatever
name called), regardless of the number of the
guests for whom accommodation is available
there;

"the operator", in relation to an enterprise,
means the person who operates that
enterprise;

"tax voucher" means a voucher available from
the Accountant-General vouching that, in
respect of one person intending to depart
from Bermuda by air, tax under this Act has
been paid;

"travel agency" means an enterprise which holds
itself out as selling travel passages out of
Bermuda.

(4) An offence against this section may be prosecuted
summarily, and any person found guilty of such an offence is
liable to a fine of $500.".

Amends Schedule to Act No 92 of 1972
3 Part A of the Schedule to the Act is repealed and the following is
substituted—

"A Travel by Air (tax under s.1(1))

Every passenger of two years of age or over $20.00".

Commencement
4 This Act comes into operation on 1 April 1995.