Cap 348 - HOTEL ACCOMMODATION TAX ORDINANCE 1
Chapter: 348 HOTEL ACCOMMODATION TAX ORDINANCE Gazette Number Version Date
Long title 30/06/1997
To impose a tax on hotel accommodation charges.
[1 July 1966]
(Originally 39 of 1965)
Section: 1 Short title 30/06/1997
This Ordinance may be cited as the Hotel Accommodation Tax Ordinance.
Section: 2 Interpretation 39 of 1998 18/12/1998
(1) In this Ordinance, unless the context otherwise requires- (Amended 39 of 1998 s. 4)
"accommodation" (住房) means any furnished room or suite of rooms hired by the proprietor of the hotel to guests, or
for the use of guests, for lodging and includes such furnishings, appliances and fittings as are normally provided
"accommodation charge" (房租) means the sum payable by or on behalf of guests for accommodation received;
"Collector" (署長) means the Collector of Stamp Revenue; (Replaced 31 of 1981 s. 65)
"hotel" (酒店) means any establishment, the proprietor of which holds out to the extent of his accommodation that he
will provide accommodation to any person presenting himself who is able and willing to pay a reasonable sum
for the services and facilities provided and is in a fit state to be received; (Amended 39 of 1998 s. 4)
"payment" (繳付) means any payment in money or money's worth made by any person to the proprietor of a hotel for
accommodation received whether by that person or by some other person and includes any credit, book entry, set
off or any other act by which a debt due to the proprietor of a hotel for accommodation charges may be
"society" (社團) means any club, company, school, institute, association or other body of persons by whatever name
"tax" (稅) means the hotel accommodation charges tax imposed by this Ordinance.
(2) For the purposes of "any person presenting himself" in the definition of "hotel" in subsection (1) and only
for those purposes-
(a) "any person" includes any person of any particular category, class, group or description;
(b) "presenting himself" includes-
(i) any person presenting himself in person;
(ii) any person presenting himself through an agent or a representative;
(iii) any person presenting himself, whether in person or through an agent or a representative, by
facsimile, letter, telegram, telephone or any other means;
(iv) any person presenting himself, whether in person or through an agent or a representative, with
prior booking or notice;
(v) any person presenting himself, whether in person or through an agent or a representative, without
prior booking or notice. (Added 39 of 1998 s. 4)
Section: 3 Tax on accommodation charges 21 of 2008 01/07/2008
(1) Subject to the provisions of this Ordinance, there shall be levied on all accommodation charges made a tax
at the rate specified in the Schedule. (Amended L.N. 39 of 1975; L.N. 149 of 1983; L.N. 151 of 1998; L.N. 194 of
(2) The rate of tax specified in the Schedule may be varied by resolution of the Legislative Council.
(3) The tax payable under this section shall be recoverable from the proprietors of hotels as a debt due to the
Cap 348 - HOTEL ACCOMMODATION TAX ORDINANCE 2
Government. (Amended 12 of 1999 s. 3)
(Amended 21 of 2008 s. 12)
Section: 4 Assessment of accommodation charges 30/06/1997
Where, in the opinion of the Collector, any account which has been paid or has become payable to the proprietor
of a hotel by or on behalf of a guest includes a sum in respect of accommodation charges, the Collector may assess the
account and apportion such part thereof to accommodation charges as he thinks reasonable.
Section: 5 Tax to be paid and returns made to Collector 21 of 2008 01/07/2008
(1) The proprietor of every hotel shall pay to the Collector, within 14 days after 30 September, 31 December,
31 March and 30 June in each year, the amount of the tax payable in respect of the 3 monthly periods ending on those
dates and at the same time the manager of that hotel shall sign and send to the Collector a return setting out the total
amount of accommodation charges made by the proprietor of the hotel during the period in respect of which the tax
Provided that the Collector may require that tax be paid in respect of periods of less than 3 months and in such
case the tax shall be paid within 14 days after the expiry of such lesser periods.
(2) Any proprietor of a hotel who fails to pay tax to the Collector in accordance with subsection (1) commits an
offence and shall be liable on summary conviction to a fine at level 4. (Amended L.N. 338 of 1995)
(3) Any person commits an offence who, being the manager of a hotel, fails to make a return within the period
specified in subsection (1) or furnishes a return knowing the same to be false or incorrect in any material particular
and shall be liable on summary conviction to a fine at level 4. (Amended L.N. 338 of 1995)
(4) Subsection (1) does not apply to any period during which the rate of tax specified in the Schedule is 0%.
(Added 21 of 2008 s. 13)
Section: 6 Exemption 30/06/1997
(1) The provisions of this Ordinance shall not apply to accommodation charges where the Collector is satisfied
(a) the rate of the accommodation charge is less than $15 per day;
(b) the accommodation is provided by a society not established or conducted for profit; or
(c) the hotel contains less than 10 rooms normally available for lodging guests.
(2) The Legislative Council may, by resolution, vary-
(a) the rate of the accommodation charge set out in subsection (1)(a); or
(b) the number of rooms set out in subsection (1)(c).
Section: 7 Appeal against certain decisions of Collector 12 of 1999 01/07/1997
Adaptation amendments retroactively made - see 12 of 1999 s. 3
(1) Any person aggrieved by a decision of the Collector made under or in exercise of the powers vested in him
by the proviso to section 5(1) may, within 1 month of the day on which he received notification of such decision,
appeal by way of petition to the Chief Executive in Council. (Amended 12 of 1999 s. 3)
(2) Upon any such appeal, the Chief Executive in Council may confirm, reverse or vary the decision of the
Collector. (Amended 12 of 1999 s. 3)
(3) Any person aggrieved by a decision of the Collector made under or in exercise of the powers vested in him
by section 4 or 6 may, within 1 month of the day on which he received notification of such decision, appeal against
such decision to the District Court.
(4) The District Court may determine the practice and procedure on any appeal under subsection (3).
Section: 8 Powers of the Collector 30/06/1997
(1) The Collector may prescribe the form of the return to be furnished under section 5(1).
Cap 348 - HOTEL ACCOMMODATION TAX ORDINANCE 3
(2) The Collector may require the manager of a hotel to keep adequate records relating to the occupancy of the
accommodation of the hotel and to keep adequate accounts relating to accommodation charges.
(3) The Collector or any person authorized in writing by him may enter any hotel at any reasonable time and
inspect the records of the hotel that relate to accommodation charges or to the occupancy of the accommodation of the
hotel or to the payment of tax under this Ordinance.
(4) The Collector or any person authorized in writing by him may require the manager of a hotel to produce
any books or records of the hotel that relate to accommodation charges, the occupancy of the accommodation of the
hotel, or the payment of tax under this Ordinance.
(5) Any person who, being manager of a hotel, fails to comply with any requirement made under subsection (2)
or (4) by the Collector or by any person authorized by him commits an offence and shall be liable on summary
conviction to a fine at level 2. (Amended L.N. 338 of 1995)
(6) The Collector may enter into such agreement as he thinks fit with the proprietor of any hotel for the
payment of tax or to defer the time of payment of tax.
(7) Where the Collector is of the opinion that any person has committed an offence against any of the
provisions of this Ordinance, he may send a notice to that person setting out particulars of the alleged offence and
make an offer to compound the offence.
(8) The Collector may make an offer to compound an offence notwithstanding the commencement of
proceedings against the alleged offender.
Section: 9 Refund of tax to hotel where accommodation charge is not
Where it can be shown to the satisfaction of the Collector that any accommodation charge has not been paid to
the proprietor of a hotel, the Collector shall refund the tax paid in respect of that accommodation charge.
Section: 10 Limitation of time for criminal proceedings under section
Criminal proceedings in respect of any offence under section 5 may be commenced at any time not later than-
(a) 2 years after the discovery thereof by the Collector; or
(b) 6 years after the commission of the offence,
whichever period expires first.
(Added 10 of 1978 s. 2)
Schedule: SCHEDULE 21 of 2008 01/07/2008
[sections 3 & 5]
RATE SPECIFIED FOR PURPOSES OF SECTION 3(1)
(Schedule added 21 of 2008 s. 14)