Section 2Part 0 —
Definitions
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In this Law —
overnight accommodation in any establishment where tourists are accommodated and are charged for such overnight accommodation and service connected therewith; and
a timeshare;
the Collector of Taxes for the Islands and includes his duly appointed representatives;
includes manager;
does not include the cost of food, drink and other consumables supplied to a tourist;
any accommodation in the Islands used or intended to be used, wholly or partly, for leisure purposes by a class of persons, all of whom have rights to use, or participate in arrangements under which they may use, that accommodation, or accommodation within a pool of accommodation (wherever located) to which that accommodation belongs, for intermittent periods of short duration; and
a person, not ordinarily resident in the Islands, visiting the Islands and remaining therein continuously for a period not exceeding six months.
Defined Terms
accommodationCollector of Taxesproprietorservicetimesharetourist