Section 15
Section 33 of the principal Act is amended—
of Tourism Tax (Amendment) Act 2021
Amendment ActIn forceProvision 15 of 21
Section 15
(a)
in subsection (1), by inserting after the words “accommodation premises” the words “or the provision of service relating to online booking accommodation premises”;
(b)
in subsection (2), by inserting after the words “accommodation premises” the words “, provides service relating to online booking accommodation premises”; and
(c)
in paragraph (3)(a)—
(i)
by inserting after the word “operator” the words
“, digital platform service provider”;
(ii)
by substituting for the words “operator’s business”
the words “operator or digital platform service provider’s business”; and
(iii)
by inserting after the words “section 17” the words “or 20j”.
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