Singapore legislation
Schedule “THE SCHEDULE
Schedule “THE SCHEDULE
(Section 11(1)).(a)For every room or suite occupied each day in every tourist hotel Three per centum of the charge for the room or suite subject to a minimum of one dollar per day.(b)For every tourist food establishment Three per centum of the charge for each item of food or drink.(c)For every tourist public house Three per centum of the charge for each item of food or drink.For the purposes of calculating the cess payable under paragraphs (b) and (c) of this Schedule, fractions of a cent shall be ignored.”.