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Business Licence (Amendment) Act No 34 of 1993

Commencement: 01 January 1994


REPUBLIC OF VANUATU


BUSINESS LICENCE (AMENDMENT) ACT
NO. 34 OF 1993


Arrangement of Sections


1. Amendment of Schedule 1 to Chapter 173
2. Commencement


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REPUBLIC OF VANUATU


Assent: 17/12/93
Commencement: 01/01/94


BUSINESS LICENCE (AMENDMENT) ACT
NO. 34 OF 1993


An Act to amend the Business Licence Act [CAP. 173].


BE IT ENACTED by the President and Parliament as follows: -


AMENDMENT OF SCHEDULE 1 TO CHAPTER 173


1. Schedule 1 to the Business Licence Act [CAP. 173] is amended -


(a) in item 'Category C2' –

(b) by inserting after the item "Category G3" the following new item –

"Category 04 Consultants to 4% of turnover (i) includes

the Building for each licen- consultants to

Industry and sing year subject the construction

Trade to a minimum fee building, repair

of VT100,000. and maintenance

industries plus consultants for buildings hard wares, materials and supplies as well as own account clerks of works and supervisors;


(ii) "Turnover"

means gross operational business income, cash or accrued, derived from both local and overseas sources, as reward for professional, business or personal services rendered, including all fees, charges, commissions and retainers.";


(c) in item 'Category D3' –

(d) in item 'Category D10' in the second column by deleting the figure "15,000" and substituting the figure "30,000";

(e) in item 'Category E5' –

(f) in item "Category E12" in the second column by deleting the figure "25,000" and substituting the figure "50,000";

(g) in item 'Category F1' by deleting paragraph B;

(h) in item 'Category F8A' –

(i) by deleting the heading and substituting the following -


"Engineering And Architectural Services or Practitioners, Surveyors and Draftsmen";


(ii) in the second column by deleting the figures "300,000", "150,000" and "20,000" and substituting the figures and words "4.00% of turnover for each licensing year subject to a minimum fee of VT100,000.";

(iii) in the third column by adding the following paragraph to the existing paragraph

"(i) Includes land surveyors, quantity surveyors, ship surveyors and all kinds of draftsmen;


(iv) 'Turnover' means gross operational business income, cash or accrued, derived from both local and overseas sources, as reward for professional, business or personal services rendered including all fees, charges, commissions and retainers.";

(i) by deleting the item "Category F8.c";

(j) in item 'Category F11' –

"(ii) 'Turnover' means gross operational business income, cash or accrued, derived from both local and overseas sources, as reward for professional, business or personal services rendered including all fees, charges, commissions and retailers.";


(k) in item 'Category G2' in the second column by deleting the figure "25,000" and substituting the figure "50,000";

(l) in item 'Category G3' in the second column by deleting the figure "25,000" and substituting the figure "50,000";

(m) in item 'Category G14' –

"Includes all the business activities of G14(a), barbers and hairdressing services.";


(n) in item 'Category G15.A' in the second column by deleting the figure "25,000" and substituting the figure "50,000";

(o) in item 'Category G15.B' in the second column by deleting the figure "15,000" and substituting the figure "25,000";

(p) in item 'Category G18' in the second column –

(q) by inserting after item 'Category 12' the following new categories -


"CATEGORY 13 WATER WORKS, DISTRIBUTION AND SUPPLY COMPANIES AND PROVIDERS

4.00% of the total turnover from water 4% (i) Does not apply

sales during the licensing year. to the Government.


(ii) Includes the collection, purification distribution, supply and sale of water to household, industrial and commercial users.


CATEGORY 14 RADIO AND TELEVISION

BROADCASTING COMPANIES AND

PROVIDERS

4.00% of total turnover from radio and 4% (i) Include

television during the licensing year. radio and

television stations engaged in the production and dissemination to the public of aural and visual programmes. Included are close circuit television and relay stations.


(ii) 'Turnover' includes revenue derived from radio and television licence fees plus all charges and fees from radio and television advertisements, announcements and time sales, etc.


(iii) The printing and or publishing of newspapers, periodicals etc. is covered under Category B11(b)."


COMMENCEMENT


2. This Act shall come into force on 1 January, 1994.


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