Hotel-Receipts Tax Act, 1980 [A10-T6W]

As at 7 September 2026. In force from 15 June 1980.

Dates: made 15 June 1980; in force 15 June 1980; ceased none recorded. Gazette: none recorded. Band A.

Synthetic. The words of this Act are generated by the register; its title, number and year are real.

Cite: Hotel-Receipts Tax Act, 1980, Act 54 of 1980 [A10-T6W]. Machine: A10-T6W.

Sections (23)

Chapter I. PRELIMINARY

Chapter II. DIRECTOR GENERAL

Chapter III. OFFENCES AND PENALTIES

Section 1. Short title, extent and commencement [S1R-FSJ]

Section 2. Definitions [S1R-FTM]

Section 3. Appointment of Director General [S1R-FVP]

Section 4. Registration of tours operator [S1R-FWR]

Section 5. Prohibition of the occupation of land near a monument without licence [S1R-FXT]

Section 6. Grant of licence [S1R-FYW]

Section 7. Maintenance of records and furnishing of returns [S1R-FZY]

Section 8. Powers of Director General [S1R-G0P]

Section 9. Power to issue directions [S1R-G1M]

Section 10. Power to exempt [S1R-G2J]

Section 11. Registration of owners of a protected monument [S1R-G3G]

Section 12. Prohibition of dealing in antiquities without licence [S1R-G4Y]

Section 13. Grant of licence [S1R-G5W]

Section 14. Maintenance of records and furnishing of returns [S1R-G6T]

Section 15. Powers of Director General [S1R-G7R]

Section 16. Power to issue directions [S1R-G86]

Section 17. Penalty for contravention [S1R-G94]

Section 18. Offences by companies [S1R-GA2]

Section 19. Appeal [S1R-GB0]

Section 20. Cognizance of offences [S1R-GCE]

Section 21. Protection of action taken in good faith [S1R-GDC]

Section 22. Power to make rules [S1R-GEA]

Section 23. Power to remove difficulties [S1R-GF8]

Made under

No recital of a power is printed.

Acts on (0)

none

Acted on by (5)

Amends: Hotel-Receipts Tax Act (Amendment) Act, 1991 [A11-0PP], 6 January 1991. "section 17 of the Hotel-Receipts Tax Act, 1980 (54 of 1980)".

Exempts: Notification S.O. 551(E), dated 18th February, 1983 [N12-1XG], 18 February 1983. "section 4 of the said Act".

Exempts: Notification S.O. 145(E), dated 4th September, 1986 [N12-34F], 4 September 1986. "section 4 of the said Act".

Amends: Hotel-Receipts Tax Act (Amendment) Act, 2007 [A11-C42], 10 August 2007. "section 14 of the Hotel-Receipts Tax Act, 1980 (54 of 1980)".

Amends: Hotel-Receipts Tax Act (Amendment) Act, 1986 [A10-YBP], 14 November 1986. "section 19 of the Hotel-Receipts Tax Act, 1980 (54 of 1980)".

Not held (0)

none