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Business Licence (Amendment) Act 2014

REPUBLIC OF VANUATU
BUSINESS LICENCE (AMENDMENT) ACT NO. 30 OF 2014


Arrangement of Sections


_______________________


REPUBLIC OF VANUATU
Assent: 19/12/2014
Commencement: 23/12/2014


BUSINESS LICENCE (AMENDMENT) ACT NO. 30 OF 2014


An Act to amend the Business Licence Act [CAP 249].


Be it enacted by the President and Parliament as follows-


1 Amendment
The Business Licence Act [CAP 249] is amended as set out in the Schedule.


2 Commencement
This Act commences on 1 January 2015.


_______________


SCHEDULE
AMENDMENTS OF THE BUSINESS LICENCE ACT [CAP 249]


1 Schedule 1 – After Category D2
Insert

D2(a)
Specialty Shop

2 Schedule 1 – Category D2(a) under the heading “REMARKS”
Insert


Specialty Shop means a retail shop other than a general merchandising trading shop that:


(a) sells one type of product including items and services associated with that product; and


(b) the operator of the shop has a high level of knowledge and skill in the product that is being sold and is able to provide high quality service and expert guidance to customers in relation to that product.”


3 Schedule 1 – Category D3
Repeal the Category, substitute

Category D3 Hotels, Motels, Resorts, Restaurants, Cafes, Bars & Other Accommodations
D3(a)
Hotels & Resorts Accommodations
D3(b)
Motels & Self Contained
D3(c)
Unique
D3(d)
Holiday Homes
D3(e)
Guest Houses
D3(f)
Island Bungalows
D3(g)
Home Stays
D3(h)
Camp Sites
D3 (i)
Restaurants
D3(j)
Cafes
D3(k)
Bars

4 Schedule 1 – After Category D3
Insert

Category D4 Take-Away Food Outlets and Catering Services
D4(a)
Take- aways

D4(b)
Catering Services


5 Schedule 1 - Category E1 (Heading)
Delete “Transportation”, substitute “Transportation, storage facilities and tourism services”


6 Schedule 1 - Category E3
Repeal the category, substitute


E3 Tourism Transportation, Products & Services
E3(1)
Air Tourism Transports

E3(2) Sea Tourism Transports
E3(2a)
Water Transports
E3(2b)
Yacht or Boat Charters

E3(3) Land Tourism Transport
E3(3a)
Land Transports
E3(3b)
Tours & Transfers

E3(4) Tourism Tours & Activities

E3(4a)

Educational & Interest Tours
E3(4b)
Travel Agency
E3(4c)
Inbound Operator
E3(4d)
Tour Guide
E3(4e)
Handy Craft & Arts Shop

E3(5) Tour Products (Sea/Water Based Activities)
E3(5a)
Marine & Water Adventure
E3(5b)
Scuba Diving
E3(5c)
Game Fishing Tour

E3(6) Tour Products (Land Based Activities)
E3(6a)
Land Adventures
E3(6b)
Traditional & Cultural Activity
E3(6c)
National Park
E3(6d)
Conservation Area
E3(6e)
Other Services

7 Schedule 1 – Category F2 under the heading “ANNUAL FEE (VATU)”
After “330,000”, insert


“; 10,000 for gross turnover of less than 4 million;

20,000 for gross turnover of 4 million or more but less than 10 million;

50,000 for gross turnover of 10 million to less than 20 million;

100,000 for gross turnover of 20 million to less than 50 million;

250,000 for gross turnover of 50 million to less than 100 million;

500,000 for gross turnover of 100 million to less than 200 million;

1,000,000 for gross turnover of 200 million or more.”


8 Schedule 1 – Category F4 under the heading “ANNUAL FEE (VATU)”
Delete “20,000 for gross turnover of less than 10 million”, substitute


“10,000 for gross turnover of less than 4 million;

20,000 for gross turnover of 4 million or more but less than 10 million”


9 Schedule 1 – After Category G2
Insert

G2(a)
Recreational Services
G2(b)
Barber and Beauty Services
G2(c)
Educational Services
G2(d)
Repairs & Other Services


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URL: http://www.paclii.org/vu/legis/num_act/bla2014245