Section 5:

5. Any other relevant information ..................................................................... ............................................................ Signature [Issue 7] G2 – 82 Revised Laws of Mauritius THIRD SCHEDULE [Sections 16 (2), 23 (2), 28 (2), 29C (3), 30 (2), 34 (3), 40 (4), 42 (4), 44 (9), 51 (3), 53 (3), 57 (3), 59 (5), 90 (2) and 90C (2)] LICENCE FEE Fee Activity Period (Rs) CATEGORY 1 – Casino Casino licence 3,500,000, payable in 4 equal 12 months instalments, each instalment being payable on or before the first day of every period of 3 months Gaming machine licence 125,000 per gaming machine, 12 months payable in 4 equal instalments, each instalment being payable on or before the first day of every period of 3 months CATEGORY 2 – Gaming House “A” Gaming House licence in 3,500,000, payable in 4 equal 12 months respect of Gaming House instalments, each instalment “A” games being payable on or before the first day of every period of 3 months Gaming machine licence 125,000 per gaming machine, 12 months payable in 4 equal instalments, each instalment being payable on or before the first day of every period of 3 months CATEGORY 3 – Horse racing Bookmaker licence for conducting fixed odds betting on local races— (a) at the racecourse 500,000 1 January to 15 August of every year or part thereof 500,000 16 August to 31 December of every year or part thereof (b) outside the racecourse 1,750,000 1 January to 15 August of every year or part thereof 1,750,000 16 August to 31 December of every year or part thereof (c) through remote com- 1,750,000 in respect of the 1 January to 15 Aumunication principal place of business gust of every year or part thereof 1,750,000 in respect of the 16 August to 31 Deprincipal place of business cember of every year or part thereof G2 – 83 [Issue 7] Gambling Regulatory Authority Act THIRD SCHEDULE–continued Fee Activity Period (Rs) 20,000 in respect of every other 1 January to 15 Auplace at which facilities are pro- gust of every year or vided part thereof 20,000 in respect of every other 16 August to 31 Deplace at which facilities are pro- cember of every year vided or part thereof Totalisator operator licence— (a) for operating at the 1,000,000 Yearly or part thereof racecourse (b) for operating outside 40,000 in respect of each place Yearly or part thereof the racecourse of business; (c) for operating through 40,000 in respect of the princi- Yearly or part thereof remote communication pal place of business; at such place outside the racecourse as may be approved by the Board 40,000 in respect of every other Yearly or part thereof place at which facilities are provided (d) for conducting local 3,500,000 Yearly or part thereof race inter-totalisator betting (e) for conducting foreign 3,500,000 Yearly or part thereof race inter-totalisator betting (f) in respect of each 40,000 Yearly or part thereof terminal Horse racing organiser 1,000,000, payable in 4 equal Yearly or part thereof licence instalments, each instalment being payable on or before the first day of every period of 3 months CATEGORY 4 Bookmaker licence for 3,500,000 in respect of the 12 months conducting fixed odds bet- principal place of business ting on any event or contingency other than a local race 40,000 in respect of every other 12 months additional place of business CATEGORY 5 Licence to Operator of 5,000,000 12 months Mauritius National Lottery CATEGORY 6 – Miscellaneous (a) Sweepstake organiser 15,000 Yearly or part ents, each instalment being payable on or before the first day of every period of 3 months CATEGORY 4 Bookmaker licence for 3,500,000 in respect of the 12 months conducting fixed odds bet- principal place of business ting on any event or contingency other than a local race 40,000 in respect of every other 12 months additional place of business CATEGORY 5 Licence to Operator of 5,000,000 12 months Mauritius National Lottery CATEGORY 6 – Miscellaneous (a) Sweepstake organiser 15,000 Yearly or part thereof licence (b) Local pool promoter 15,000 Yearly or part thereof licence [Issue 7] G2 – 84 Revised Laws of Mauritius THIRD SCHEDULE–continued Fee Activity Period (Rs) (c) Agent of a foreign 15,000 Yearly or part thereof pool promoter licence (d) Lottery licence under 15,000 in respect of each lotPart XVII tery organised (e) Dart games licence 7.500 per dart board 1 January to 15 August of every year or part thereof 7,500 per dart board 16 August to 31 December of every year or part thereof Authorised days and time Days immediately preceding race day falling on Saturday— Day Time Thursday 13.00 hrs to 18.00 hrs Friday 10.00 hrs to 18.00 hrs Days immediately preceding race day falling on Sunday— Day Time Friday 10.00 hrs to 18.00 hrs Saturday 10.00 hrs to 18.00 hrs Race day 09.00 hrs to 18.00 hrs Monday immediately following race day— 12.00 hrs to 16.00 hrs (f) Ad hoc licence 15,000 per day (g) Gaming House licence 15,000, payable in 12 months in respect of Gaming 4 equal instalments, each inHouse “B” games stalment being payable on or before the first day of every period of 3 months (h) Limited payout ma- 15,000 Yearly or part thereof chine operator licence (i) Limited payout ma- 10,000 per machine Yearly or part thereof chine licence (j) Pool collector licence 190 Yearly or part thereof [Third Sch. repealed and replaced by GN 204 of 2007 w.e.f. 6 December 2007; amended by s. 9 (r) (i) of Act 20 of 2009 w.e.f. 1 January 2011; s. 9 (r) (ii) of Act 20 of 2009 w.e.f. 19 December 2009; s. 8 (a) of Act 10 of 2010 w.e.f. 1 January 2011; GN 170 of 2011 w.e.f. 1 January 2011; GN 122 of 2012 w.e.f. 16 June 2012; s. 8 (l) of Act 26 of 2013 w.e.f. 21 December 2013; 31 January 2014; repealed and replaced by s. 21 (x) of Act 9 of 2015 w.e.f. 1 July 2015.] G2 – 85 [Issue 9] Gambling Regulatory Authority Act FOURTH SCHEDULE [Sections 101 and 103] SECURITY TO BE FURNISHED TO AUTHORITY Amount of security Security to be furnished in respect of licence of (Rs) Agent of foreign pool promoter 100,000 Bookmaker conducting fixed odds betting on any event or contingency other than on local horse race 1,200,000 Bookmaker conducting fixed odds betting on local horse race 1,200,000 Gaming house “A” operator 1,200,000 Limited payout machine operator 200,000 Local pool promoter 100,000 Lottery under Part XVII Amount equivalent to the total market value of the prizes offered Operator of Mauritius National Lottery 5,000,000 Sweepstake organiser 200,000 Totalisator operator 1,200,000 [Fourth Sch. amended by GN 204 of 2007 w.e.f. 6 December 2007; s. 10 (v) of Act 26 of 2012 w.e.f. 1 July 2013; s. 8 (m) of Act 26 of 2013 w.e.f. 31 January 2014; 1 March 2014.] FIFTH SCHEDULE [Sections 60 (1) (d),114 and 115A] PART I – DUTIES AND TAXES Licence Tax or duty Time limit for payment CATEGORY 1 Casino 15 per cent of gross tak- 20 days after the end of ings in respect of games every month 35 per cent of gross tak- 20 days after the end of ings in respect of gaming every month machine 0 [Fourth Sch. amended by GN 204 of 2007 w.e.f. 6 December 2007; s. 10 (v) of Act 26 of 2012 w.e.f. 1 July 2013; s. 8 (m) of Act 26 of 2013 w.e.f. 31 January 2014; 1 March 2014.] FIFTH SCHEDULE [Sections 60 (1) (d),114 and 115A] PART I – DUTIES AND TAXES Licence Tax or duty Time limit for payment CATEGORY 1 Casino 15 per cent of gross tak- 20 days after the end of ings in respect of games every month 35 per cent of gross tak- 20 days after the end of ings in respect of gaming every month machines CATEGORY 2 Gaming House “A” 30 per cent of gross tak- 20 days after the end of ings in respect of games every month 35 per cent of gross tak- 20 days after the end of ings in respect of gaming every month machines [Issue 9] G2 – 86 Revised Laws of Mauritius FIFTH SCHEDULE–continued Licence Tax or duty Time limit for payment CATEGORY 3 Horse-racing