Section 3: Liability to tax
consolidated text (as at 2004, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
3. Liability to tax
(1) The manager of every designated establishment shall be liable to a
tax on the taxable receipts of that establishment.
(2) The tax shall be calculated at the rate specified in the Third Schedule.
(3) The liability to tax shall accrue daily but shall be discharged monthly.
(4) The manager may recover from customers the tax payable on the
taxable receipts.
4. —