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7. Amount of cess

The cess payable on a taxable transaction connected with the tourism event is as follows:

(a)

30% of the gross receipts derived or treated as derived from each taxable transaction concerning premises specified in Part 1 of the Schedule used as a hotel;

(b)

20% of the gross receipts derived or treated as derived from each taxable transaction concerning premises specified in Part 2 of the Schedule used as a hotel;

(c)

15% of the gross receipts derived or treated as derived from each taxable transaction concerning premises specified in Part 3 of the Schedule used as a hotel.

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