Section 114: Imposition of duty, levy and tax

114. Imposition of duty, levy and tax (1) Every licensee of a casino, gaming house, gaming machine or limited payout machine shall, after the end of every month, pay – (a) a gaming tax on its gross takings at the rate specified in Part I of the Fifth Schedule; and (b) the levy specified in Part II of the Fifth Schedule. (2) Every totalisator operator shall, in respect of each race meeting, pay – (a) a betting tax on its gross stakes at the appropriate rate specified in Part I of the Fifth Schedule; and (b) the levy specified in Part II of the Fifth Schedule. Acts 2016 219 (3) Subject to subsection (4), every bookmaker shall, in respect of each horse race or other event or contingency, pay – (a) a betting tax on his gross stakes at the appropriate rate specified in Part I of the Fifth Schedule; and (b) the levy specified in Part II of the Fifth Schedule. (4) No betting tax shall be paid in respect of bets placed by one bookmaker with another bookmaker pursuant to section 44(11), provided that the bookmakers satisfy the conditions imposed by the Director-General. (5) Every sweepstake organiser shall, in respect of each race meeting, pay – (a) a sweepstake duty on its gross proceeds at the rate specified in Part I of the Fifth Schedule; and (b) the levy specified in Part II of the Fifth Schedule. (6) Every local pool promoter shall, every week, pay – (a) a pool betting duty on its gross stakes at the appropriate rate specified in Part I of the Fifth Schedule; and (b) the levy specified in Part II of the Fifth Schedule. (7) Every agent of a foreign pool promoter shall, every week and in respect of each foreign pool promoter for whom it acts, pay – (a) a pool betting duty on the gross stakes collected by it, at the appropriate rate specified in Part I of the Fifth Schedule; and (b) the levy specified in Part II of the Fifth Schedule. 220 Acts 2016 (p) in section 115 – (i) in the heading, by inserting, after the word “duty”, the words “, levy”; (ii) in subsection (1), by deleting the words “and tax levied” and replacing them by the words “levy and tax imposed”; (q) by inserting, after section 115, the following new section –