TOBACCO LEVY ACT

Arrangement of Sections

    Section

    1.    Short title

    2.    Interpretation

    3.    Leviable tobacco

    4.    Imposition of levy

    5.    Payment of levy

    6.    Collection and remittance of levy

    7.    Establishment of levy funds

    8.    Objects of levy

    9.    Assistance to prescribed bodies

    10.    Audit of accounts of prescribed bodies

    11.    Prohibition against use of grant for other than stated purpose

    12.    Prohibition against non-payment of levy

    13.    Recovery and proceedings

    14.    Prohibition against failure to comply with Act or regulations

    15.    Penalty

    16.    Regulations

    17.    Exemption

        SCHEDULE

AN ACT

to provide for the imposition and control of a levy on tobacco grown in the Republic of Zambia; and to provide for incidental matters.

[26th April, 1968]

Act 65 of 1967,

Act 20 of 1968,

Act 13 of 1994.

1.    Short title

This Act may be cited as the Tobacco Levy Act.

2.    Interpretation

In this Act, unless the context otherwise requires—

"Association" means the Tobacco Association of Zambia established pursuant to the Tobacco Act;

"auctionable tobacco" means tobacco which, pursuant to the provisions of the Tobacco Act, or any regulation or order made thereunder, is required to be sold by auction on an auction floor;

"buyer" means any person who is a buyer of tobacco under the provisions of Part VII of the Tobacco Act, and who is licensed as such pursuant to that Act;

"export on consignment" means the consignment of leviable tobacco by the grower or producer thereof to an agent, factor or commission agent for purposes of sale outside the Republic on behalf of the said grower or producer;

"grower" means any person who is or who is deemed to be a grower of tobacco under the provisions of Part V of the Tobacco Act, and who is registered as such pursuant to that Act;

"leviable tobacco" means tobacco prescribed as leviable tobacco pursuant to section 3;

"levy" means the levy imposed under and in pursuance of this Act;

"levy funds" means the special funds established pursuant to section 7;

"non-auctionable tobacco" means tobacco which, under the provisions of the Tobacco Act, or of any regulation or order made thereunder, is not required to be sold by auction on an auction floor;

"Permanent Secretary" means the Permanent Secretary, responsible for agricultural activities;

"prescribed co-operative society" means any co-operative society prescribed by the Minister pursuant to section 9;

"prescribed growers' association" means any association of growers or producers of tobacco prescribed by the Minister pursuant to section 9;

"prescribed statutory body" means any statutory body prescribed by the Minister pursuant to section 9;

"producer" means any person, other than a grower, who grows tobacco in the Republic;

"tobacco" means unmanufactured tobacco (including tobacco stems) of a class prescribed pursuant to section 83 of the Tobacco Act, and includes tobacco grown outside and imported into the Republic which, had it been grown within the Republic, would have been tobacco as herein defined;

"weight" means the weight which is known in the usage of the trade as wet weight.

3.    Leviable tobacco

The Minister may from time to time prescribe any class of tobacco as leviable tobacco for the purposes of this Act.

4.    Imposition of levy

    (1) Subject to the provisions of this Act, a levy shall be imposed on all leviable tobacco grown and sold in the Republic, which levy shall be at the rate specified in the Schedule.

    (2) Such levy shall be calculated on the weight of such leviable tobacco, and the Minister may prescribe different bases of calculation of such levy on such weight for different classes of such tobacco for the purposes of this Act.

5.    Payment of levy

    (1) Subject to the provisions of sub-section (2), and to the provisions of section 17, the levy imposed under this Act shall be payable to the Minister by every grower on all leviable tobacco sold by him or on his behalf.

    (2) The levy imposed under this Act shall not be payable on leviable tobacco—