Section 4: Sui generis activities

4. Sui generis activities The following activities are sui generis activities, which are activities standing on their own and which cannot he specifically classified within the 3 clusters specified at paragraphs (a), (b) and (c)— (a) a fresh permit is required for any change of economic activity from or to a sui generis activity; (b) economic activities expressly excluded from the 3 clusters referred to above are— (i) extractive industry; (ii) special industry (polluting and noxious industry); (iii) builders’ yard; (iv) scrap yard; (v) petrol filling station; (vi) hypermarket; (vii) theatre; (viii) amusement centre; and (ix) nightclub. Note 1: For the purposes of item 4 (a)— “extractive industry” means an industry carried on by— (a) extracting sand, gravel, soil, rock, stone or other similar materials from the land, beds of watercourses, the seabed; or (b) the getting, dressing or treatment of minerals and mineral stone. L18 – 193 [Issue 8] Local Government Act Note 2: The following industries are to be treated as not falling within any cluster— (a) sugar manufacture from sugar cane and associated industries including distilleries using molasses for the production of rum and alcohol, pelletisation of bagasse, production of bagasse cubes, manufacture of chipboard and particle board; (b) stone crushing plants and associated activities including the primary and secondary crushing of rocks and boulders premixing of concrete, block making (unless being carried out as an individual operation), the making of precise slabs, and floor and wall tiles— (c) the manufacture of textiles and other wearing apparel involving continuous spinning or bleaching and dyeing processes; (d) the manufacture of wearing apparel from rubber products; (e) breweries; (f) dry cleaning; (g) tanneries; (h) cement plants; (i) pulp and paper manufacture excluding mechanical pulping of waste paper into recycled material, not involving chemical processes; (j) foundries; (k) the manufacture of “table salt” from sea water; and (l) sawmills. TWELFTH SCHEDULE [Sections 2 and 122] PART I Agent for import and export Agent in animals Agent in Land and/or Building or Estate Agency Agent of a foreign pool promoter Aluminum/metal welding workshop Aquaculture (for commercial purposes) Asphalt plant Assembly of batteries Assembly of motor vehicles Assurance or Insurance Agency Assurance or Insurance Company Auctioneer keeping auction room Auctioneer keeping no auction room [Issue 8] L18 – 194 Revised Laws of Mauritius TWELFTH SCHEDULE—continued Audiotex service provider Automotive workshop employing less than 10 persons Automotive workshop employing 10 persons or more Bakery Bank (Branch) Bank (Main office) Beautician/Aesthetician/Bridal make-up artist Beauty care centre Billiard/pool/bowling house or snooker (per table or alley) Block/slab/tile/ceramic making, stone/coral crushing and other related activities employing less than 10 persons Block/slab/tile/ceramie making, stone/coral crushing and other related activities employing 10 persons or more Bonded warehouse Bookmaker conducting fixed odd betting on any other event or contingency Bookmaker conducting fixed odd betting on any other event or contingency (for each additional place at which the facilities are provided) Bookmaker conducting fixed odd betting on football matches played outside Mauritius Bookmaker conducting fixed odd betting on football matches played outside Mauritius (for each additional place at which the faciliti d other related activities employing 10 persons or more Bonded warehouse Bookmaker conducting fixed odd betting on any other event or contingency Bookmaker conducting fixed odd betting on any other event or contingency (for each additional place at which the facilities are provided) Bookmaker conducting fixed odd betting on football matches played outside Mauritius Bookmaker conducting fixed odd betting on football matches played outside Mauritius (for each additional place at which the facilities are provided) Bookmaker conducting fixed odd betting on horse-races at the racecourse Bookmaker conducting fixed odd betting on horse-races outside racecourse Bookmaker conducting fixed odd betting on horse-races through remote communication Bookmaker conducting fixed odd betting on horse-races through remote communication in respect of each additional place at which facilities are provided Bookseller and stationery shops Bottler of liquor Bread seller Breeder of animals (above 20 heads) Brewer Builder of coach Bulk storage of pesticides and dangerous chemicals Business and/or Management Consultancy or Professional Service (including medical and paramedical practitioners and opticians) (Individual) Business and/or management consultancy or professional service, (including medical and paramedical practitioners and opticians) (Firm) Call centre/Business Process Outsourcing Casino L18 – 195 [Issue 8] Local Government Act TWELFTH SCHEDULE—continued Caterer (without canteen) Caterer/canteen (employing less than 10 persons) Caterer/canteen (employing 10 persons or more) Cinema hall/multiplex (per screen) Cleaning contractor Cleaning services (Individual) Coin-operated amusement machine (per machine) Cold room and refrigeration plant for storage and hire only (0 - 46.45m2) Cold room and refrigeration plant for storage and hire only (46.46 – 92.90m2) Cold room and refrigeration plant for storage and hire only (above 92.90m2) Collector Computer/ICT related activities Computer/ICT related activities (Individual) Contractor for hire of audio equipment/decorative items Contractor for hire of construction plants and equipment Contractor for hire of scaffolding equipment, tubular tent and accessories Contractor for leasing/renting of machinery and equipment (other than motor vehicles) Contractor of motor vehicles (per motor vehicle) Copper/tinsmith Cybercafe Day Care Centre/Kindergarten Dealer in auto cycles, motor cycles and accessories Dealer in bicycles and bicycle accessories Dealer in commercial and industrial equipment and accessories Dealer in electric and electronic appliances and accessories thereof Dealer in firearms, ammunitions and accessories Dealer in fishing accessories and other marine equipment Dealer in liquor and alcoholic products (wholesale) Dealer in motor vehicle spare parts and tyres Dealer in motor vehicles and spare parts Dealer in pesticides, herbicides, fertilizers and other listed chemical products Dealer in ready made goods Dealer in solar water heater Dental mechanic Distiller/bottler Distributor of general merchandise Distributor/dealer of manufactured tobacco [Issue 8] L18 – 196 Revised Laws of Mauritius TWELFTH SCHEDULE—continued Dock/wharf owner and or agent Driving school Duty free outlet Engraver including tombaliste Establishment for bulk processing, storage and handling of petroleum, petroleum products, liquid gas, coal and petrol chemical products Establishment for recording/sale/hire of audio, video cassette, compact ar water heater Dental mechanic Distiller/bottler Distributor of general merchandise Distributor/dealer of manufactured tobacco [Issue 8] L18 – 196 Revised Laws of Mauritius TWELFTH SCHEDULE—continued Dock/wharf owner and or agent Driving school Duty free outlet Engraver including tombaliste Establishment for bulk processing, storage and handling of petroleum, petroleum products, liquid gas, coal and petrol chemical products Establishment for recording/sale/hire of audio, video cassette, compact discs and other recording/storage devices Establishment for the manufacture of paints and other allied products Exhibition centre with the right to sell articles exhibited therein by retail Filling station Film making studio Financing and Lending Agency Firm of builders and/or contractors Florist Food processing industry (employing less than 10 persons) Food processing industry (employing 10 persons or more) Formulation and packing of pesticides, herbicides, fertilizers and other listed chemical products Foundry, smelting plant or metallurgical workshop and galvanizing and electroplating activities Gaming house “A” Gaming house “B” Gaming machine (per machine) Gas seller (retailer) Gas seller (wholesaler) General retailer foodstuff and non foodstuff Guesthouse Hardware shop having the right to sell cement and iron and steel bars Hardware shop not having the right to sell cement and iron and steel bars Health club, sports centre and/or wellness centre (including gym and spa) Horse racing organiser Hotel Hypermarket Importer/manufacturer/seller of gold and silver wares and other precious metals and or stones Industry not classified elsewhere in this Part (employing less than 10 persons) Industry not classified elsewhere in this Part (employing 10 persons or more) L18 – 197 [Issue 8] Local Government Act TWELFTH SCHEDULE—continued Job contractor (Grade A, B, C, D or E) Job contractor (Grade A or B) Job contractor (Grade C or D or E) Land Promoter and Property Developer Launderer and Dry Cleaner Launderette Libraries and archives activities Local pool promoter Maker/seller of clocks and watches Manufacturer of footwear (employing less than 10 persons) Manufacturer of footwear (employing 10 persons or more) Manufacturer/distiller/bottler of non-alcoholic drinks Manufacturer and/or seller of handicraft products (employing less than 10 persons) Manufacturer and/or seller of handicraft products (employing 10 persons or more) Manufacturer and/or seller of handicraft products (Individual) Manufacturer of alcoholic products Manufacturer of candles (employing less than 10 persons) Manufacturer of candles (employing 10 persons or more) Manufacturer of candles (Individual) Manufacturer of food items (self-employed) Manufacturer of footware (Individual) Manufacturer of furniture and cabinet (employing less than 10 persons) Manufacturer of furniture and cabinet (employing 10 persons or more) Manufacturer of island recipe rum Manufacturer of island wine, made-wine, admixed wine, fruit wine, fortified island wine, fortified fruit wine, vinegar Manufacturer of salt Manufacturer of soap and detergents Manufacturer of spirit cooler Manufacturer of toilet requisites Manufacturer of wax blends and liquid polish Manufacturer of wine, fortified wine and vinegar Manufacturer of mattresses Matrimonial Agency Medical Clinic Medical Laboratory [Issue 8] L18 – 198 Revised Laws of Mauritius TWELFTH SCHEDULE—continued Merchant/wholesale dealer Mirror manufacturer Modeling Agen d wine, fruit wine, fortified island wine, fortified fruit wine, vinegar Manufacturer of salt Manufacturer of soap and detergents Manufacturer of spirit cooler Manufacturer of toilet requisites Manufacturer of wax blends and liquid polish Manufacturer of wine, fortified wine and vinegar Manufacturer of mattresses Matrimonial Agency Medical Clinic Medical Laboratory [Issue 8] L18 – 198 Revised Laws of Mauritius TWELFTH SCHEDULE—continued Merchant/wholesale dealer Mirror manufacturer Modeling Agency Money changer and/or lender Multi-purpose hall, including wedding hall Museum/Art gallery Nightclub Oil manufacturing and/or related processing activities Operating aquarium displaying fish or marine animals for public viewing Operating rental agency for bus, including minibus Operating rental agency for car Operating travel agency Operation of landfills Operator of dart games Operator of Mauritius National Lottery Organiser of other lotteries Organiser of trade/commercial fair Owner of bus for public transport (per bus) Owner of fishing business including banian Owner of goods vehicle (carrier’s B) (per vehicle) Owner of towing services (per vehicle) Packing enterprise of foodstuff and/or non-foodstuff Packing enterprise of foodstuff and/or non-foodstuff (individual) Paid parking spaces for motor vehicles (per slot) Panel beating and/or paint workshop Pastry shop/manufacturer Pastry shop/manufacturer (individual) Pest control service provider Petroleum refinery Photographer/cameramen/photo studio Plant nursery Poultry pen - 25 to 500 birds Poultry pen - 501 to 5,000 birds Poultry pen - above 5,000 birds Power plant Printing Industry (employing less than 10 persons) Printing Industry (employing 10 persons or more) L18 – 199 [Issue 8] Local Government Act TWELFTH SCHEDULE—continued Printing services (individual/homebased) Private club Private enterprise offering courier service Private radio/television broadcasting Private security service provider Pub Pulp and paper manufacturer Recycling plant enterprise Registered Office of Company Repair/assembly for repair of bicycles and motorcycles Residential Care Homes Restaurant (excluding liquor and other alcoholic beverages) with entertainment Restaurant (excluding liquor and other alcoholic beverages) without entertainment Restaurant (including liquor and other alcoholic beverages) with entertainment Restaurant (including liquor and other alcoholic beverages) without entertainment Retail Pharmacy Retailer of beer and alcoholic beverages Retailer of liquor and alcoholic products - casino or gaming house Retailer of liquor and alcoholic products - hotel and guest house Retailer of liquor and alcoholic products - off Retailer of liquor and alcoholic products - on and off Retailer of liquor and alcoholic products - restaurant Retailer of liquor - night club Retailer of liquor - private club Rock/stone/coral/sand quarry Sawmill Scavenging contractor School bus operator (per vehicle) Screen printing/ serigraphie Seller of food stuff and non-foodstuff (mobile), except on public beaches Seller of fruits/vegetables Seller of milk/milk products Seller of poultry, meat, fish and allied products Seller of traditional medicines/ayurvedic products Ship chander - liquor and alcoholic products Shoe mender [Issue 8] L18 – 200 Revised Laws of Mauritius TWELFTH SCHEDULE—continued Showroom Skating/karting centre Store and warehouse (less than 50 m2) Store and warehouse (between 50-100 m2) Store and warehouse (more tha eller of food stuff and non-foodstuff (mobile), except on public beaches Seller of fruits/vegetables Seller of milk/milk products Seller of poultry, meat, fish and allied products Seller of traditional medicines/ayurvedic products Ship chander - liquor and alcoholic products Shoe mender [Issue 8] L18 – 200 Revised Laws of Mauritius TWELFTH SCHEDULE—continued Showroom Skating/karting centre Store and warehouse (less than 50 m2) Store and warehouse (between 50-100 m2) Store and warehouse (more than 100 m2) Sugar factory or refinery Supermarket Sweepstake organiser Table d‘hôte Tailor (employing less than 10 persons) Tailor (employing 10 persons or more) Tailor (individual/homebased) Tannery and leather finishing establishment Taxi/Carrier A (per taxi) Telecommunications and related activities Textile industry with or without spinning, weaving, washing, knitting, bleaching, dyeing and printing (employing less than 50 persons) Textile industry with or without spinning, weaving, washing, knitting, bleaching, dyeing and printing (employing 50 to 150 persons) Textile industry with or without spinning, weaving, washing, knitting, bleaching, dyeing and printing (employing more than 150 persons) Timber dealer, processing and storage Totalisator operator at the racecourse Totalisator operator conducting bets through remote communication (in respect of each place of business) Totalisator operator conducting foreign race inter-racecourse totalisator betting Totalisator operator conducting local race inter-totalisator betting Totalisator operator outside the racecourse (in respect of each place of business) Totalisator operator per terminal Tour operator service Tourist residence Undertaker Upholsterer Upholsterer (individual/homebased) Victualler Washing of vehicles Wholesale Pharmacy Wild game farming/stalking L18 – 201 [Issue 8] Local Government Act TWELFTH SCHEDULE—continued Workshop for repair of chemical appliances, refrigerators and other electrical, mechanical appliances Workshop for repair/assembly of computers and other electronic and electrical appliances Workshop for repair/assembly of computers and other electronic and electrical appliances (Individual) Workshop for vulganisation, retreading and repair of tyres and wheel balancing Workshop not elsewhere classified X-Ray and scan centre [Part I amended by GN 251 of 2015 w.e.f. 1 January 2016.] PART II Circus or fun fair Installation of electric motor or engine— (a) of more than 186.4W but not more than 1491.4W; (b) of more than 1491.4W but not more than 2982.8W; (c) of more than 2982.8W but not more than 3728.5W; (d) of more than 3728.5W but not more than 7457W; (e) of more than 7457W but not more than 11,185.5W; (f) of more than 11,185.5W but not more than 18,642.5W; (g) of more than 18,642.5W Merry-go-round (outside a circus or fun fair), driven by manpower per installation Merry-go-round (outside a circus or fun fair) power driven, per installation (exclusive of fee for installation of motor) Montagnes-russes (outside a circus or fun fair) per installation Occasional activities— (a) organisation of fun fair (per day); (b) organisation of game of darts in fancy fair (per day); (c) organisation of game of darts within the precincts of a race course (per stand per day); (d) organisation of game of skills (other than darts) in fancy fairs and within the precincts of a race course (per stand per day); (e) organisation of Public Entertainment Events (per day); (f) sale of articles during fai ntagnes-russes (outside a circus or fun fair) per installation Occasional activities— (a) organisation of fun fair (per day); (b) organisation of game of darts in fancy fair (per day); (c) organisation of game of darts within the precincts of a race course (per stand per day); (d) organisation of game of skills (other than darts) in fancy fairs and within the precincts of a race course (per stand per day); (e) organisation of Public Entertainment Events (per day); (f) sale of articles during fairs (per stall per day); (g) sale of articles during festivities and end of year festivities (per stall per day); (h) sale of beer, cider, perry, rhum and other alcoholic beverages and liquors in fancy fairs and other commercial fairs (per sale point per day); (i) sale of cakes, refreshments, fruit and photographic materials (per day); (j) sale of Christmas trees (per day); (k) sale of liquor (per sale point per day); [Issue 8] L18 – 202 Revised Laws of Mauritius TWELFTH SCHEDULE—continued (l) sale of seasonal fruit (per day); (m) sale of toys, fire crackers and handicraft (per stand per day); (n) trade fair or exhibition (per stand per day); (o) victualler fancy fair (per day); (p) victualler in fair (per day) Use of steam boiler, steam going machine or engine driven by steam, petrol, diesel oil or gas, in any factory or workshop or for any factory or workshop or for any commercial purposes. PART III Digging across or along a public road, or undertaking any excavation work on a public road, where the road is to be reinstated by the Local Authority— (a) reinstatement fee per square metre of tarred road; (b) reinstatement fee per square metre of untarred road Display of an advertisement on a flag (per flag) Display of an advertisement on a vehicle (per vehicle per advertisement) Display of an advertisement on wooden board, wall, building, tin or any other material or under glass— (a) of not more than 3 square metres (per 0.1 metres square) (b) of more than 3 square metres (per additional 0.1 metres square or fraction thereof) Fixing of posters per copy— (a) size – not more than one square metre (b) size – more than one square metre L18 – 203 [Issue 8]