In forceAs enactedCurrent version · As enactedSee versions on Singapore Statutes Online(opens the publisher’s site)
7. Amount of cess
Feedback & supportThe 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.