Section 3Part 0 —
Taxation of tourist accommodation
←→ Navigate · Click subsection badges to collapse · Press ? for help
Subject to subsection (2), the proprietor of any accommodation shall pay to the Government a tax equal to thirteen per cent of the amount of the charges made by him in respect of each tourist accommodated therein.
Where a tourist is accommodated at a timeshare and such tourist is either —
the owner of the timeshare;
a guest of the owner of the timeshare; or
a person who has exchanged his timeshare for that timeshare,
the proprietor of the property at which the timeshare is located shall pay to the Government the equivalent of ten dollars US for each day or part of a day in respect of each room in a timeshare which is occupied by tourist of a category specified in this subsection.
Where a tourist occupying a timeshare does not fall into any of the categories specified in subsection (2) the proprietor shall pay the tax specified in subsection (1).