TOURISUM DEVELOPMENT LEVY act

Arrangement of Sections

1. Short title.

2. Imposition of levy on institutions licensed under the Tourist Development Act.

3. Method of payment of Tourism Development Levy.

4. Definition of turnover.

25 of 2003,

11 of 2004.

AN ACT to provide for the imposition of a levy on the issue of airline tickets and tickets in respect of a voyage by ship; to repeal the Embarkation Tax Act, No. 19 of 1961 and to amend the Air Navigation Act; to provide for a levy on the turnover of institutions licensed under the Tourist Development Act, No. 14 of 1968; and to provide for matters connected therewith or incidental thereto.

[Date of Commencement: 1st September, 2003]

1. Short title.

This Act may be cited as the Finance Act, No. 25 of 2003 and shall come into operation on September 1, 2003.

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