CONSOLIDATED ACTS OF SAMOA 2009

HOTEL LEVIES ACT 1972

Arrangement of Provisions

TITLE
1. Short title
2. Commencement
3. Interpretation
4. Administration
5. Hotel levies payable
6. Collection by hotel proprietor
7. Registers of guests
8. Returns and payments
9. Penalties
10. Recovery of levies
11. Regulations

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THE HOTEL LEVIES ACT 1972
1972 No.15

AN ACT to provide for the imposition of levies on persons using hotel accommodation in Samoa.
(8 December 1972)
(Commencement date: 8 January 1973)

1. Short title - This Act may be cited as the Hotel Levies Act 1972.

2. Commencement - This Act shall come into force on the expiration of one month after the date of assent thereto given under Article 60 of the Constitution.

3. Interpretation - In this Act, unless the context otherwise requires:

"Commissioner" means the Commissioner of Inland Revenue.

"Guest" or "hotel guest" means a person who is accommodated with lodgings in a hotel for payment or reward on a casual or temporary basis, but does not include persons accommodated therein for a continuous period greater than one calendar month, nor the family or staff of the proprietor, nor any infant under the age of 2 years.

"Hotel" includes any hotel, tourist motel, or other premises wherein tourists, travellers, wayfarers, visitors and other such casual guests are accommodated with lodgings for payment or reward, and includes any premises licensed as an accommodation house or hotel.

"Minister" means the Minister of Finance.

"Ministry" means the Ministry of Revenue.

"Proprietor" includes the owner of any hotel business, and any person from time to time engaged in or responsible for the management thereof.

"Night" means the period commencing at 6.00 pm on one day and ending at 6.00 am the following morning.

4. Administration - This Act shall be administered by the Ministry, subject to the control of the Minister.

5. Hotel levies payable - Subject to the provisions of this Act, every hotel guest shall pay a hotel levy at such rate as the Minister of Finance shall from time to time determine, by Order under the Minister's hand, but not exceeding the rate of $1.00 for each night or part of a night on which such guest was accommodated with lodgings in a hotel in Samoa.

6. Collection by hotel proprietor - The proprietor of any hotel in which any guest liable for the payment of a hotel levy is accommodated shall be responsible for collecting the levy from that person.

7. Registers of guests - Every hotel proprietor shall keep a register in which shall be entered correct particulars of the accommodation allotted to every person who is lodging in the hotel.

8. Returns and payments - (1) Every hotel proprietor shall forward to the Ministry on or before the 10th day of each calendar month a return of all levies received during the previous calendar month together with payment of the amount received by the proprietor.

(2) If any levies remain unpaid to the Ministry after the due date for payment thereof, 10 percent on the amount of the levies unpaid shall be added thereto by way of additional levy and shall be payable accordingly.

(3) The Commissioner or any officer of the Ministry authorised by the Commissioner shall at all times have full and free access to all registers, books and documents in the custody or under the control of every hotel proprietor as are considered necessary or relevant for the purposes of the returns and payments of hotel levies.

9. Penalties - If any person is accommodated with lodgings at any hotel and the provisions of this Act insofar as they relate to such person are not duly complied with, the proprietor of such hotel shall be guilty of an offence and shall be liable on conviction to a fine not exceeding 5 penalty units.

10. Recovery of levies - All levies payable under this Act shall be recoverable from the proprietor by the Commissioner by suit in his official name in any Court of competent jurisdiction as a debt due to the Government of Samoa.

11. Regulations - The Head of State, acting on the advice of Cabinet, may from time to time, make all such regulations as may be necessary or expedient for giving full effect to the provisions of this Act and for the due administration thereof.

REVISION NOTES 2008

This law has been generally edited as provided for by section 5 of the Revision and Publication of Laws Act 2008. The following general revisions have been made –

(a) References to Western Samoa have been amended to Samoa in accordance with an amendment to the Constitution of Samoa in 1997.

(b) The fines have been amended and are stated as penalty units as provided for by the Fines (Review and Amendment) Act 1998.

(c) All references to the male gender have been made gender neutral.

(d) Amendments have been made to conform to modern drafting styles and to use modern language as applied in the laws of Samoa.

(e) Amendments have been made to up-date references to offices, officers and statutes.

(f) Other minor editing has been done in accordance with the lawful powers of the Attorney General.

There were no amendments made to this law since the publication of the Western Samoa Statutes Reprint 1978-1996.

This law has been consolidated and revised by the Attorney General under the authority of the Revision and Publication of Laws Act 2008 and is an official version of this Act as at 31 December 2007. It is an offence to publish this Act without approval or to make any unauthorised change to an electronic version of this Act.

Revised and consolidated by Graham Bruce Powell
Under the supervision of Teleiai Lalotoa Sinaalamaimaleula Mulitalo (Parliamentary Counsel)

REVISION NOTES 2008 No. 2

The commencement date is inserted after the assent date under the general powers of the Attorney General. No amendment has been made to this law since the publication of the Consolidated and Revised Statues of Samoa 2007.

This law has been consolidated and revised by the Attorney General under the authority of the Revision and Publication of Laws Act 2008 and is an official version of this Act as at 31 December 2008. It is an offence to publish this Act without approval or to make any unauthorised change to an electronic version of this Act. 

Revised and consolidated by the Legislative Drafting Division under the supervision of Teleiai Lalotoa Sinaalamaimaleula Mulitalo (Parliamentary Counsel).

REVISION NOTES 2009

There were no amendments made to this law since the publication of the Consolidated and Revised Statutes of Samoa 2007.

This law has been consolidated and revised by the Attorney General under the authority of the Revision and Publication of Laws Act 2008 and is an official version of this Act as at 31 December 2009. It is an offence to publish this Act without approval or to make any unauthorised change to an electronic version of this Act.

Revised and consolidated by the Legislative Drafting Division under the supervision of Papalii Malietau Malietoa (Parliamentary Counsel).

The Hotel Levies Act 1972 is administeredby the Ministry of Revenue