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. (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 [Issue 9] G2 – 56 Revised Laws of Mauritius (b) the levy specified in Part II of the Fifth Schedule. [S. 114 amended by s. 19 (d) of Act 14 of 2009 w.e.f. 30 July 2009; s. 9 (i) of Act 20 of 2009 w.e.f. 1 January 2011; s. 7 (f) of Act 37 of 2011 w.e.f. 15 December 2011; s. 8 (g) of Act 26 of 2013 w.e.f. 21 December 2013; s. 21 (j) of Act 9 of 2015 w.e.f. 1 July 2015; repealed and replaced by s. 25 (o) of Act 18 of 2016 w.e.f. 1 October 2016.]