Section 6
ActIn forceProvision 7 of 84
Section 6
(1)
A tax to be known as tourism tax shall be charged and levied on a tourist staying at any accommodation premises made available by an operator at the rate fixed by the Minister in accordance with section 8.
(2)
Subject to subsection (3), it shall be the duty of the tourist to pay the tourism tax to the operator.
Tourism Tax 13
(3)
Where more than one tourist are staying in the same accommodation at the same time and the tourism tax for that accommodation has been paid by any one of the tourists, the other tourists staying in the same accommodation at the same time shall not be liable to pay tourism tax for that accommodation.
Duty of operator to collect tourism tax and pay tourism tax collected to Director General