Singapore legislation
Clause 6
Clause 6
Person liable to pay cess
(1)
The cess levied in respect of every room or suite occupied each day in a tourist hotel shall be accounted for and paid by the proprietor of the tourist hotel to the Board within the time and in the manner prescribed by the Board.
(2)
The cess levied in respect of all sales made and all charges levied or collected by a tourist food establishment or a tourist public house shall be accounted for and paid by the proprietor of the tourist food establishment or the tourist public house to the Board within the time and in the manner prescribed by the Board.