Hong Kong Ordinances

HOTEL ACCOMMODATION TAX ORDINANCE

- CHAPTER 348

TABLE OF PROVISIONS

           Long Title

   1.      Short title
   2.      Interpretation
   3.      Tax on accommodation charges
   4.      Assessment of accommodation charges
   5.      Tax to be paid and returns made to Collector
   6.      Exemption
   7.      Appeal against certain decisions of Collector
   8.      Powers of the Collector
   9.      Refund of tax to hotel where accommodation charge is not paid
   10.     Limitation of time for criminal proceedings under section 5
           SCHEDULE


[ Note: This table has been automatically generated and may be incomplete. ]