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No. 27 of 2002 |
AN ACT TO AMEND THE PASSENGER TAX
ACT TO |
ESTABLISH CERTAIN PROCEDURES AND |
MECHANISMS TO ENSURE THE
COLLECTION AND |
PAYMENT OF PASSENGER AND TICKET
TAXES |
(Date of Assent – 30th
December, 2002) |
Enacted by the Parliament of The
Bahamas. |
1. This Act which amends the
Passenger Tax Act may be cited as the Passenger Tax (Amendment) Act, 2002. | Short title. Ch. 343. |
2. Section 2 of the principal
Act is amended by the insertion in the appropriate alphabetical order of the
following - | Amendment of section 2 of the
principal Act. |
‘"ticket" means a document, coupon or
receipt which entitles a passenger to travel aboard a vessel;’. |
3. Section 3 of the principal
Act is repealed and replaced as follows - | Repeal and replacement of section 3
of the principal Act. |
"Passenger Tax.
| 3.(1) Subject to subsection (6), there
shall be charged, levied, collected and paid into the Consolidated Fund toward
the general revenue of The Bahamas in respect of passengers arriving in and
departing from The Bahamas the several sums of money specified in the First
Schedule to this Act. |
First Schedule.
| (2)The specified sums of money shall
be included in the cost of the ticket and collected by the owner, master or any
agent for any vessel or by any person through whom passengers are brought in or
taken out of The Bahamas. |
| | (3)All sums of money collected
pursuant to subsection (2) shall be paid to the Comptroller of Customs and such
sums shall be paid into the Consolidated Fund. |
Form 1 and Form 2 of Second
Schedule.
| (4)Every owner, master or agent of a
vessel shall present, by the third day after every seven working days, a
Passenger Tax Confirmation Report along with a copy of a Passenger Manifest in
respect of all vessels to the Comptroller of Customs as prescribed in Form 1
and Form 2 of the Second Schedule or as near thereto as circumstances permit. |
| | (5)No sums shall be collected or
paid under this section - |
| | (a) in respect of a cruise passenger
arriving in The Bahamas on a second or subsequent occasion in the course of the
same cruise; |
| | (b) in respect of the first four
passengers of or above the age of six years who are not resident passengers
arriving in The Bahamas on a pleasure vessel: |
| | Provided however that where such passenger
departs The Bahamas by air that passenger shall pay the requisite tax; |
| | (c) in respect of a passenger
certified by the Minister for Tourism to be coming to The Bahamas in connection
with the promotion and development of the tourism trade of The Bahamas; |
| | (d) in respect of a transit passenger
who on arrival by air or sea, does not leave the airport or dock at which they
have disembarked before proceeding to a destination outside The Bahamas; |
| | (e) in respect of an illegal
immigrant repatriated or deported by the Government. |
| | (6)Fifty per centum of the moneys
paid into the Consolidated Fund pursuant to subsection (1) in respect of taxes
collected in any Family Island shall be paid out of the Consolidated Fund and
applied to meet expenditure for public works in that Family Island. |
| | (7)Where the ticket of a passenger
has been cancelled, the sum paid by such passenger in respect of passenger tax
shall be refunded by the owner, master or agent of such vessel.". |
4. Section 4 of the principal
Act is repealed and replaced as follows - | Repeal and replacement of section 4
of the principal Act. |
"Ticket tax.
| 4.(1) There shall be charged, levied,
collected and paid into the Consolidated Fund the sum of seven dollars in
respect of each passenger over the age of three years whose name appears on a
ticket sold within The Bahamas entitling such passenger to travel outside The
Bahamas. |
| | (2)The sum of seven dollars shall be
collected by every owner, master or agent of a vessel and paid on the last day
of each month to the Comptroller of Customs, and such sums shall be paid into
the Consolidated Fund. |
| | (3)The Comptroller of Customs shall
supply to every owner, master or agent of a vessel a receipt in respect of any
payment collected for ticket tax. |
| | (4)Every owner, master or agent of a
vessel shall keep books, records and documents relating to the collection of
any ticket tax and shall provide on the last day of each month returns to the
Comptroller of Customs. |
| | (5)Where a ticket is cancelled after
the purchase, the sum of seven dollars shall be refunded by the Comptroller of
Customs to the purchaser upon proof of the cancellation of that ticket. |
Third Schedule.
| (6)Every owner, master or agent of a
vessel shall, upon being required to do so by the Comptroller of Customs, enter
into a bond in such form as prescribed in the Third Schedule and for such
amount as may be directed by the Comptroller of Customs.". |
5. Section 7 of the principal
Act is repealed and replaced as follows - | Repeal and replacement of section 7
of the principal Act. |
"Offences.
| 7.(1) Any person who fails to supply
information as required by sections 3(4) and 4(4) of this Act commits an
offence. |
| | (2)Any person who fails to comply
with the provisions of sections 3(2) and (3) and section 4(2) commits an
offence. |
| | (3)A person who commits an offence
referred to in subsections (1) and (2) is liable to a fine not exceeding five
thousand dollars and to a further fine of five hundred dollars for each day the
offence continues. |
| | (4)A person who contravenes or fails
to comply with any other provision of this Act shall be liable on summary
conviction to a fine of four hundred dollars in respect of each contravention
or default.". |
6. The principal Act is amended
by the insertion immediately after section 8 of following new section - | Insertion of new section 8A into the
principal Act. |
"Amendment of Schedules.
| 8A. The Minister may by Order amend the
Schedules.". |
7. The Schedule to the principal
Act is amended - | Amendment of Schedule to the
principal Act. |
(a) by renaming the Schedule as the
"FIRST SCHEDULE"; and |
(b) by the insertion immediately
following the First Schedule of the following new Schedules - |
"SECOND SCHEDULE |
Form 1 |
(section 3) |
The Passenger Tax Act |
(Chapter 343) |
Passenger Tax Confirmation Report |
(To be accompanied by a Passenger
Manifest) |
Date of Vessel Departure
_____________________________________________________ |
Name of Vessel ______________________________
Vessel I.D. No. _________________ |
I ______________________________, confirm that
the passengers on the above-mentioned |
vessel totaled ______________________ and were
comprised as follows – |
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Numbers
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$
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Paying Adults @ $15.00 each
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Exempt Adults
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0.00
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Exempt Children
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0.00
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TOTAL
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Manager/Supervisor
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Form 2 |
(section 3) |
The Passenger Tax Act |
(Chapter 343) |
Passenger Manifest |
Owner or Operator
__________________________________________________________ |
Marks of Nationality and Registration
___________________________________________ |
Vessel I.D. No.
____________________________________ Date ____________________ |
Point of embarkation : ____________________ Port of
disembarkation : ______________ |
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(Place)
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(Place)
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Surname and Initial
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For use by owner or operator only
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For official use only
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Date of Birth of Adult
(dd/mm/yy)
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Date of Birth of Child
(dd/mm/yy)
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Tick if exempt from departure Tax
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(section 4) |
THIRD SCHEDULE |
The Passenger Tax Act |
(Chapter 343) |
BOND |
KNOW ALL MEN BY THESE PRESENTS that
we ............................................... |
of ............................................................................................................................................... |
and
............................................................................................................................................. |
of
............................................................................................................................................... |
are held and firmly bound to the Treasurer of
the Commonwealth of The Bahamas in the sum of
................................... dollars of good and lawful money of The
Bahamas, to be paid to the Treasurer for which payment well and truly to be
made we bind ourselves and each of us, jointly and severally, for and in the
whole, our heirs, executors and administrators and every one of them firmly by
these presents. |
Sealed with our Seals and dated this
___________ day of ___________________________ |
AND WHEREAS we the said
______________________ and _________________ |
undertake to make good any and all claims in
respect of the collection of taxes - |
*(a) payable by passengers departing
from the said islands by vessel owned or leased or hired or represented by the
said . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .:
and |
*(b) payable by the said . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . in respect of tickets sold by or
on behalf of the said . . . . . . . . . . . . . . . . . . . . . . . . . . . as
provided by the Passenger Tax Act (Chapter 343); |
NOW THE CONDITION of the
above written obligation is such that if the said . . . . . . . . . . . . . . .
. . . . . . . . . . and . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. do pay unto the Treasurer all such taxes within a period not exceeding one
year from the date on which the tax was received then this obligation shall be
void but otherwise shall remain in full force and effect. |
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Signed, Sealed and Delivered by}
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. . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . .(seal)
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the above-named
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Obligator
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And
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in the presence of :
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. . . . . . . . . . . . . . . . . . . . . . .
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Signed, Sealed and Delivered by}
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. . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . .(seal)
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the above-named
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Surety
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in the presence of :
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. . . . . . . . . . . . . . . . . . . . . . .
. . . . .
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Witness
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* Delete if inapplicable - all deletions must
be initialed |