Singapore legislation
Section 116
Section 116
Entry levy
(1)
Subject to subsection (3), a casino operator must not allow any person who is a citizen or permanent resident of Singapore to enter or remain on the casino premises at any time on any day unless the person has paid to the casino operator an entry levy of —
$100 for every consecutive period of 24 hours; or
$2,000 for a valid annual membership of the casino.
(2)
All entry levies collected by a casino operator under subsection (1) must be paid to the Singapore Totalisator Board within the prescribed time and must be used by that Board for public, social or charitable purposes in Singapore.
(3)
A casino operator must not refund, remit or reimburse, directly or indirectly, any entry levy paid or payable by any person under subsection (1).
(4)
The Minister may, after the expiration of 10 years commencing from the date on which a second site for a casino is designated by an order made under section 2(2), by order in the Gazette, vary the entry levies specified in subsection (1).
(5)
Subject to the condition in subsection (6), this section does not apply to —
any casino employee;
any inspector, police officer, officer of the Central Narcotics Bureau or Corrupt Practices Investigation Bureau, civil defence officer, officer of the Inland Revenue Authority of Singapore or employee of the Authority acting in the discharge of his or her duties; (c)any member, secretary or officer of the evaluation panel appointed under section 45A acting in the discharge of his or her duties;
any member, secretary or officer of the Council acting in the discharge of his or her duties; and
such other person or class of persons as may be prescribed.
(6)
Any person who enters and remains on any casino premises without paying an entry levy by virtue of subsection (5) does so on the condition that the person must not participate in any game while he or she is on the casino premises, and if he or she contravenes such condition, he or she shall be guilty of an offence and shall be liable on conviction to be punished as if the offence charged were an offence under subsection (7).
(7)
Subject to subsection (5), any citizen or permanent resident of Singapore who enters any casino premises without paying the entry levy specified in subsection (1) is guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000, and shall also be liable for the amount of the entry levy specified in subsection (1)(a).
(8)
Subject to subsection (5), any citizen or permanent resident of Singapore who attempts to enter any casino premises without paying the entry levy specified in subsection (1) shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000.
(9)
If any citizen or permanent resident of Singapore, other than an individual under subsection (5), upon the expiry of the period in respect of which he or she has paid an entry levy specified in subsection (1)(a) or (b) —
remains on the casino premises for any further period thereafter (called in this section the over‑stay period); and
fails to pay the entry levy required under subsection (1) in respect of the over‑stay period before he or she leaves the casino premises,he or she shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $1,000, and shall also be liable for the amount of the entry levy specified in subsection (1)(a) in respect of the overstay period.
(10)
Any casino operator who contravenes subsection (1), (2) or (3) shall be liable to disciplinary action.
(11)
Section 147 applies in relation to late payment of the entry levy as it applies to the casino tax, and the reference to casino tax in that section is to be read as a reference to the entry levy.
(12)
In this Part, “permanent resident of Singapore” means a person who is granted an entry permit under section 10 of the Immigration Act 1959 or a re‑entry permit under section 11 of that Act, which allows the person to remain in Singapore indefinitely without restriction.