Singapore legislation
Clause 5
Clause 5
Imposition of cess
(1)
Subject to the provisions of subsection (2) of this section, there shall be levied —
in respect of every room or suite occupied each day in every tourist hotel; and
in respect of all sales made and all charges levied or collected —
by tourist food establishments; and
by tourist public houses,a cess at the rate set out in the First Schedule to this Act.
(2)
The provisions of paragraph (b) of subsection (1) of this section shall not apply to —
sales made, or charges levied or collected for services rendered, by a shop or office which is situated within a tourist public house and does not have the facilities for the preparation of cooked food for sale;
service charges or gratuities levied or collected by the tourist food establishment or tourist public house; and
charges levied or collected by a tourist public house for the services, or for the use of facilities, set out in the Second Schedule to this Act.
(3)
The Minister may, in the First Schedule, classify tourist hotels, tourist food establishments, and tourist public houses and specify the rate of cess to be paid in respect of each such tourist hotel, tourist food establishment and tourist public house.
(4)
The Minister may from time to time, by order published in the Gazette, add to, vary or revoke the whole or any part of the First and the Second Schedules to this Act.
(5)
For the purposes of this section, “shop” includes a stall or space in a tourist public house which has been rented out or set aside exclusively for the purpose of selling goods or for providing services of any kind.