Miscellaneous Taxes (Rates) Amendment (No. 2) Act 2005
MISCELLANEOUS TAXES (RATES) AMENDMENT (NO.2) ACT
2005



BERMUDA

2005 : 46

MISCELLANEOUS TAXES (RATES) AMENDMENT (NO 2) ACT
2005

Date of Assent: 29 December 2005
Operative Date: 1 April 2005


WHEREAS it is expedient to vary the passenger departure tax introduced
by the Miscellaneous Taxes (Rates) Amendment Act 2005 and, in
consequence, to repeal that Act:

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 Miscellaneous Taxes (Rates)
Amendment (No. 2) Act 2005.

Amends section 9B(2)(b)(i) of Miscellaneous Taxes (Rates) Act 1980
2 Section 9B(2)(b)(i) (passenger departure tax) of the Miscellaneous
Taxes (Rates) Act 1980 is amended by deleting “$60.00 and” and
inserting the following before subparagraph (ii) ―

“A) $20.00 for the first period of 24 hours, or any part thereof,
after the ship docks at its initial port of entry in Bermuda and before the
ship departs from its last port in Bermuda, and

B) $20.00 for each additional 24 hour period that the ship
remains in Bermuda before departing from its last port in Bermuda; and”


1



MISCELLANEOUS TAXES (RATES) AMENDMENT (NO.2) ACT
2005


2



Repeals Miscellaneous Taxes (Rates) Amendment Act 2005
3 The Miscellaneous Taxes (Rates) Amendment Act 2005 is
repealed.

Retroactive Effect
4 This Act shall be deemed to have come into operation on 1st
April 2005.