116. Entry levy

Amended

Last amended by an amending law of 2025. 5 amendments in all.

(1)

Subject to subsection (3), a casino operator must not allow any person who is a citizen of Singapore 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 —

(a)

$150 for every consecutive period of 24 hours; or

(b)

$3,000 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), unless directed to do so under section 117(4).

(4)

The Minister may, by order in the Gazette, vary the entry levies specified in subsection (1), and any reference in this Act or any other written law to an entry levy specified in subsection (1)(a) or (b) is a reference to the entry levy so varied.

(5)

Subject to the condition in subsection (6), this section does not apply to —

(a)

any casino employee;

(b)

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;

(d)

any member, secretary or officer of the Council acting in the discharge of his or her duties; and

(e)

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 casino gambling or promotional 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 of Singapore 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 $1,500, and shall also be liable for the amount of the entry levy specified in subsection (1)(a).

(8)

Subject to subsection (5), any citizen of Singapore 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 $1,500.

(9)

If any citizen of Singapore 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) —

(a)

remains on the casino premises for any further period thereafter (called in this section the over‑stay period); and

(b)

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 $1,500, 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)

[Deleted by Act 31 of 2023 wef 31/12/2024]

Terms defined in this Act

Authority
Defined · s 2
“Authority” means the Gambling Regulatory Authority of Singapore, which is the Casino Regulatory Authority of Singapore continued and renamed as the Gambling Regulatory Authority of Singapore under section 3 of the Gambling Regulatory Authority of Singapore Act 2022;
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casino
Defined · s 2
“casino” means any premises, or part of premises, within a designated site where persons may participate in casino gambling approved by the Authority;
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casino employee
Defined · s 2
“casino employee” means an employee having functions in or in relation to a casino;
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casino gambling
Defined · s 2
“casino gambling” means any of the following that is carried out within the casino premises:(a)playing a casino game;(b)betting (within the meaning of section 5 of the Gambling Control Act 2022) conducted by a casino operator;(c)participating in a lottery (within the meaning of section 9 of the Gambling Control Act 2022) conducted by a casino operator,but does not include any promotional game or any prescribed form of gambling;
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casino operator
Defined · s 2
“casino operator” means a person who is the holder of a casino licence;
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casino premises
Defined · s 2
“casino premises” means the casino premises referred to in section 51;
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Council
Defined · s 2
“Council” means the National Council on Problem Gambling established under section 154;
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Inland Revenue Authority of Singapore
Defined · s 2
“Inland Revenue Authority of Singapore” means the Inland Revenue Authority of Singapore established under section 3 of the Inland Revenue Authority of Singapore Act 1992;
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inspector
Defined · s 2
“inspector” means an inspector appointed under section 7;
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Minister
Defined · s 2
“Minister”, except in section 45A and Parts 9 and 10, means the Minister charged with the responsibility for gambling suppression;
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panel
Defined · s 153
“panel” means the panel of assessors constituted under section 157(2);
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permanent resident of Singapore
Defined · s 2
“permanent resident of Singapore” has the meaning given by section 2 of the Immigration Act 1959;
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promotional game
Defined · s 2
“promotional game” means a game or lottery played within the casino premises —(a)that is conducted or played as part of an event to promote the visiting of the casino or the playing of any casino game or participation in any other form of casino gambling; and(b)that does not involve a wager in money or casino chips;
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