Regulation 2

in relation to a hotel room, gross receipts from the hotel room, including receipts from the rental of any bed in the hotel room; or

in relation to a hotel food establishment or a hotel function room, gross receipts from the hotel food establishment or hotel function room,after deducting the amount of any cess levied in respect of the receipts under any order made under section 5 of the Singapore Tourism (Cess Collection) Act 1972;“hotel” means any premises approved by the competent authority or authorised by the Minister for National Development under the Planning Act 1998 for use as a hotel, but excludes a hotel within a designated site within the meaning of the Casino Control Act 2006;“hotel food establishment” means premises any part of which is situated in a hotel, that are used for the sale or for the preparation for sale of food and drink (including liquor) or either food or drink (including liquor), and for this purpose food and drink means any food and drink intended for human consumption, whether or not cooked;“hotel function room” means any hall, ballroom or function room situated in a hotel that is used or intended to be used for holding a meeting, conference, seminar, course or an exhibition or for the purpose of serving meals;“hotel room” means any guest room, suite or dormitory space in a hotel.