TOURISM AND HOSPITALITY ACT: SUBSIDIARY LEGISLATION
INDEX TO SUBSIDIARY LEGISLATION
Tourism and Hospitality Act (Commencement) Order
Tourism and Hospitality Act (Commencement) Order
Tourism and Hospitality (Licensing) Regulations
Tourism and Hospitality (Tourism Levy) Regulations
Tourism and Hospitality (Casino) Regulations
Tourism and Hospitality (Registration of Hotel Managers) Regulations
Tourism and Hospitality (Prepaid Package Tours) Regulations
Tourism and Hosptality (Service Charge) Regulations
Tourism and Hospitality (Prepaid Package Tours) Regulations
Tourism and Hospitality (Casino) Regulations
TOURISM AND HOSPITALITY ACT (COMMENCEMENT) ORDER
[Section 1]
Arrangement of Paragraphs
paragraph
2. Commencement of Act No. 23 of 2007
SI 19 of 2008.
This Order may be cited as the Tourism and Hospitality Act (Commencement) Order, 2008.
2. Commencement of Act No. 23 of 2007
The Tourism and Hospitality Act, 2007, shall come into operation on the date of publication of this Order.
TOURISM AND HOSPITALITY ACT (COMMENCEMENT) ORDER
[Section 1]
Arrangement of Paragraphs
Paragraph
2. Commencement of Act No. 13 of 2015
SI 83 of 2015.
This Order may be cited as the Tourism and Hospitality Act (Commencement) Order, 2015.
2. Commencement of Act No. 13 of 2015
The Tourism and Hospitality Act, 2015, shall come into operation on the date of publication of this Order.
TOURISM AND HOSPITALITY (LICENSING) REGULATIONS
[Section 80]
Arrangement of Regulations
Regulation
6. Request for further particulars or information
19. Revocation of S.I. No. 109 of 2009
SI 51 of 2016,
SI 26 of 2022.
These Regulations may be cited as the Tourism and Hospitality (Licensing) Regulations, 2016.
In these Regulations, unless the context otherwise requires, words and expressions have the meanings assigned to them in the Act.
An application for a licence shall be made to the Board in Form I set out in the First Schedule.
An agent making an application on behalf of another person shall submit, with the application, Form II set out in the First Schedule.
The Board shall acknowledge the receipt of an application for a licence in Form III set out in the First Schedule.
6. Request for further particulars or information
The Board shall request for further particulars or information from an applicant in Form IV set out in the First Schedule.
The Board shall, where an applicant meets the requirements of the Act, issue a licence in Form V set out in the First Schedule.
The Board shall, where it rejects an application for a licence, inform the applicant of the rejection in Form VI set out in the First Schedule.
(1) An application for approval to transfer a licence shall be made to the Board in Form VII set out in the First Schedule.
(2) The Board shall, where it approves an application to transfer a licence, reissue the licence in the name of the new enterprise for the remainder of the period of validity of the licence.
(1) An application to vary or amend the terms and conditions attached to a licence shall be made to the Board in Form VIII set out in the First Schedule.
(2) The Board shall, where it rejects an application to vary or amend the terms and conditions attached to a licence, notify the applicant in Form VI set out in the First Schedule.
(3) Where the Board grants an application to vary or amend the terms and conditions attached to a licence, it shall endorse the amendment or variation on the licence.
A licensee shall, where the licensee ceases business operations, surrender the licence to the Board for cancellation.
(1) The Board shall, where it intends to suspend a licence, notify the licensee in Form IX set out in the First Schedule.
(2) A notice of the suspension of a licence shall be in Form X set out in the First Schedule.
(3) An enterprise whose licence is suspended shall cease to operate for the period during which the licence is suspended.
(1) The Board shall, where it intends to revoke a licence, notify the licensee in Form XI set out in the First Schedule.
(2) A notice of the revocation of a licence shall be in Form XII set out in the First Schedule.
(1) An application for the renewal of a licence shall be made to the Board in Form XIII set out in the First Schedule.
(2) Where the Board rejects an application for the renewal of a licence, it shall give notice of the rejection in Form VI set out in the First Schedule.
(3) Where the Board grants an application for the renewal of a licence, it shall issue a new licence in Form V set out in the First Schedule.
A tourism enterprise shall submit quarterly returns not later than the 14 days from the end of each quarter in Forms XIV and XV set out in the First Schedule.
An appeal against the refusal of the Board to approve an application shall be made to the Minister in Form XVI set out in the First Schedule.
(1) An accommodation establishment shall maintain a register of guests in Form XVII set out in the First Schedule.
(2) A register referred to in sub-regulation (1) may be maintained in electronic format.
The fees set out in the Second Schedule are payable in respect of the matters specified in that Schedule.
19. Revocation of S.I. No. 109 of 2009
The Tourism and Hospitality (Licensing) Regulations, 2009, are revoked.
[Regulations 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 13, 14, 15, 16 and 17]
PRESCRIBED FORMS
FORM I
[Regulation 3]
(To be completed in duplicate)
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The Tourism and Hospitality Act, 2015 |
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(Act No. 13 of 2015) |
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The Tourism and Hospitality (Licensing) Regulations, 2016 |
FORM II
[Regulation 4]
(To be completed in duplicate)
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The Tourism and Hospitality Act, 2015 |
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(Act No. 13 of 2015) |
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The Tourism and Hospitality (Licensing) Regulations, 2016 |
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FORM OF AUTHORISATION OF AGENT |
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(1) Here insert the full names of the person authorising, and in the case of a company, the name of the Director |
I/We (1) ...................................................................................................... have appointed (2) ................................................................................. of ................................................................................................... to act as my/our agent for (3) .......................................................................... and request that all notices, requisition and communications relating thereto may be sent to such agent at the above address. |
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(2) Here insert name and address of agent |
I/We hereby revoke all previous authorisations, if any, in respect of the same matter or proceedings. |
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(3) Here state the particular matter or proceeding for which the agent is appointed, giving the reference number if known |
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I/We declare that I am/the company is registered in (4) .............................. |
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.............................................................................................................. |
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(4) Here state nationality of principal or country of registration of company |
Dated this ............. day of ........................... 20....... |
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(5) To be signed by person appointing the agent |
(5) ............................................ |
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(6) Here insert the full trade or business address of principal |
Address (6) .............................................................................................. |
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Dated this .............. day of ......................, 20...... |
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(5) .............................................. |
FORM III
[Regulation 5]
(To be completed in duplicate)
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The Tourism and Hospitality Act, 2015 |
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(Act No. 13 of 2015) |
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The Tourism and Hospitality (Licensing) Regulations, 2016 |
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RECEIPT OF APPLICATION |
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(1) Here insert the full names and address of applicant |
To (1) ..................................................................................................... |
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................................................................................................................ |
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(2) Here insert the reference No. of the application |
IN THE MATTER OF (2) ............................................................................. you are hereby informed that your application for a tourism and hospitality licence for the years (3) ....................................................................... to ................................... was successfully submitted and is being processed. |
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(3) Here insert the period |
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............................................ |
FORM IV
[Regulation 6]
(To be completed in duplicate)
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The Tourism and Hospitality Act, 2015 |
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(Act No. 13 of 2015) |
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The Tourism and Hospitality (Licensing) Regulations, 2016 |
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REQUEST FOR FURTHER INFORMATION |
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(1) Here insert the full names and address of applicant |
To (1) ..................................................................................................... |
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............................................................................................................... |
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............................................................................................................... |
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(2) Here insert the reference No. of the application |
IN THE MATTER OF (2) ....................................................... you are hereby requested to furnish the following information or documents in respect of your application: |
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(a) .......................................................................................................... |
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(b) .......................................................................................................... |
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(c) .......................................................................................................... |
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(d) .......................................................................................................... |
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(3) Here state the period |
within (3) ............................... If you fail to furnish the requested information within the stipulated period, your application will be treated as invalid and shall be rejected. |
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Dated this ............ day of ....................., 20..... |
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........................................... |
FORM V
[Regulation 7]
(To be completed in duplicate)
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The Tourism and Hospitality Act, 2015 |
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(Act No. 13 of 2015) |
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The Tourism and Hospitality (Licensing) Regulations, 2016 |
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LICENCE No. ................ |
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TOURISM AND HOSPITALITY LICENCE |
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Holder's name ..................................................................................................................................... |
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Type of tourism enterprise ................................................................................................................... |
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Address ............................................................................................................................................. |
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The licence is valid from .................. day of ................... to the ........... day of ......................., 20.... |
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The conditions of grant of the licence are attached hereto. |
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Issued at ............................ this ............................ day of ............................. 20..... |
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ENDORSEMENT OF LICENCE |
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This licence has this .......... day of ............................, 20..... been entered in the Register. |
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........................................ |
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Transfers/Amendments/Renewals |
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Date of Transfer/ Amendment/Renewal |
Details of Transfer/ Amendment/Renewal |
Date of Issue and Licence No. |
Signature of Director |
FORM VI
[Regulations 8, 10(2) and 14(2)]
(To be completed in duplicate)
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The Tourism and Hospitality Act, 2015 |
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(Act No. 13 of 2015) |
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The Tourism and Hospitality (Licensing) Regulations, 2016 |
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NOTICE OF REJECTION OF APPLICATION |
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(1) Here insert the full names and address of applicant |
To (1) ................................................................................................... |
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............................................................................................................ |
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(2) Here insert the reference No. of the application |
IN THE MATTER OF (2) ........................................ you are hereby notified that your application for (3) ............................ has been rejected on the following grounds: |
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(a) ....................................................................................................... |
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(b) ....................................................................................................... |
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(c) ....................................................................................................... |
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(3) Here insert type of application |
(d) ....................................................................................................... |
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Dated this ............. day of ..........................., 20...... |
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........................................ |
FORM VII
[Regulation 9]
(To be completed in duplicate)
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The Tourism and Hospitality Act, 2015 |
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(Act No. 13 of 2015) |
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The Tourism and Hospitality (Licensing) Regulations, 2016 |
FORM VIII
[Regulation 10]
(To be completed in duplicate)
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The Tourism and Hospitality Act, 2015 |
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(Act No. 13 of 2015) |
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The Tourism and Hospitality (Licensing) Regulations, 2016 |
FORM IX
[Regulation 12(1)]
(To be completed in duplicate)
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The Tourism and Hospitality Act, 2015 |
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(Act No. 13 of 2015) |
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The Tourism and Hospitality (Licensing) Regulations, 2016 |
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NOTICE OF INTENTION TO SUSPEND TOURISM AND HOSPITALITY LICENCE |
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(1) Here insert the full names and address of Licensee |
To (1) .......................................................................................................................... |
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.................................................................................................................................... |
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.................................................................................................................................... |
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(2) Here insert the Licence No. |
IN THE MATTER OF (2) .......................................................................... you are hereby notified that the Board intends to suspend your licence on the following grounds: |
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(a) ........................................................................................................................... |
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(3) Here state address of Agency |
(b) ........................................................................................................................... |
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(c) ........................................................................................................................... |
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(d) ........................................................................................................................... |
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(4) Here insert the number of days stipulated (Should not be less than thirty days) |
Accordingly, you are requested to appear before the Director on the ................................... day of................................ 20.............. at (3).................. to address the matters set out in paragraphs .................................................................................................................. (above) within (4)......................... days of receiving this notice. |
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Your failure to appear before the Director shall result in the suspension of your licence. |
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Dated this ............ day of ........................., 20...... |
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............................................. |
FORM X
[Regulation 13(1)]
(To be completed in duplicate)
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The Tourism and Hospitality Act, 2015 |
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(Act No. 13 of 2015) |
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The Tourism and Hospitality (Licensing) Regulations, 2016 |
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NOTICE OF SUSPENSION OF TOURISM AND HOSPITALITY LICENCE |
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(1) Here insert the full names and address of Licensee |
To (1) .......................................................................................................................... |
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.................................................................................................................................... |
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.................................................................................................................................... |
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(2) Here insert the Licence No. |
IN THE MATTER OF (2) ........................................................................... you are hereby notified that your Licence has been suspended for (3) .............................. on the following grounds: |
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(a) .......................................................................................................................... |
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(3) Here state period of suspension |
(b) .......................................................................................................................... |
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(c) .......................................................................................................................... |
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(d) .......................................................................................................................... |
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This Notice shall take effect on the ................ day of .................... 20......, and is subject to the following terms and conditions: |
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(a) .............................................................................................................................. |
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(b) ............................................................................................................................. |
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(c) .............................................................................................................................. |
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(d) .............................................................................................................................. |
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Dated this ............ day of ........................., 20..... |
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.......................................... |
FORM XI
[Regulation 13(1)]
(To be completed in duplicate)
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The Tourism and Hospitality Act, 2015 |
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(Act No. 13 of 2015) |
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The Tourism and Hospitality (Licensing) Regulations, 2016 |
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NOTICE OF INTENTION TO REVOKE TOURISM AND HOSPITALITY LICENCE |
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(1) Here insert the full names and address of Licensee |
To (1) .......................................................................................................................... |
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.................................................................................................................................... |
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IN THE MATTER OF (2) ................................................................................... you are hereby notified that the Board intends to revoke your licence on the following grounds: |
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(2) Here insert the Licence No. |
(a) .......................................................................................................................... |
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(b) .......................................................................................................................... |
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(c) .......................................................................................................................... |
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(d) .......................................................................................................................... |
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(3) Here state address of Agency |
Accordingly, you are requested to appear before the Director on the ............... day of ............................, 20............. at (3) ................................................................... to address the matters set out in paragraphs ................................................................... (above) within (4) ............................................................ days of receiving this notice. |
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(4) Here insert the number of days stipulated (Should not be less than thirty days) |
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Your failure to appear before the Director shall result in the revocation of your licence. |
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Dated this .............. day of ....................., 20..... |
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........................................... |
FORM XII
[Regulation 13(2)]
(To be completed in duplicate)
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The Tourism and Hospitality Act, 2015 |
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(Act No. 13 of 2015) |
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The Tourism and Hospitality (Licensing) Regulations, 2016 |
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NOTICE OF REVOCATION OF TOURISM AND HOSPITALITY LICENCE |
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(1) Here insert the full names and address of licensee |
To (1) .................................................................................................................... |
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.............................................................................................................................. |
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(2) Here insert the licence no. |
IN THE MATTER OF (2).............................................................................. you are hereby notified that your Licence has been revoked on the following grounds: |
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(a) ..................................................................................................................... |
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(b) ..................................................................................................................... |
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(c) ..................................................................................................................... |
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(d) ..................................................................................................................... |
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This Notice shall take effect on the ............. day of .......................... 20....., and is subject to the following terms and conditions: |
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(a) ..................................................................................................................... |
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(b) ..................................................................................................................... |
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(c) ..................................................................................................................... |
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(d) ..................................................................................................................... |
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Dated this .......... day of ........................., 20..... |
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.................................................. |
FORM XIII
[Regulation 14 (1)]
(To be completed in duplicate)
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The Tourism and Hospitality Act, 2015 |
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(Act No. 13 of 2015) |
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The Tourism and Hospitality (Licensing) Regulations, 2016 |
FORM XIV
[Regulation 15]
(To be completed in duplicate)
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The Tourism and Hospitality Act, 2015 |
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(Act No. 13 of 2015) |
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The Tourism and Hospitality (Licensing) Regulations, 2016 |
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TOURISM ENTERPRISE QUARTERLY RETURN |
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Reporting Months: From ........... to ............ Year: ............. |
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Licence No.: ............. Date of Issue: .............. Renewal Date: ............. |
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1. |
If amended, amendment Approval Number |
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No. |
Description |
Details |
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2. |
Unique Reference Number (URN) |
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3. |
Name of Tourism Enterprise |
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4. |
Postal Address |
P.O. Box |
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District |
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Province |
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5. |
Physical Address |
Plot/House No. |
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Street |
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Area |
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District |
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Province |
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6. |
E-mail Address |
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7. |
Telephone Details |
Landline |
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Fax number |
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8. Establishment Type: |
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Travel Agent |
Tour Operator |
Car Hire |
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Adventure Activities |
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Safari Operator/Hunting Outfitter |
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Air Charter |
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Convention/Conference Centre |
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Vessel Hire |
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Other (state which) |
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9. Brief Description of Facilities (if changes) |
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(i) tour operators: indicate whether engaging in outbound or inbound packages or both, type of tour activities and number and type of vehicles, boats, canoes, rafts, helicopter, micro lights, bicycles, etc. (including seating capacity); |
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(ii) vehicle/ vessel leasing: indicate number and type of vehicles/vessels (including seating capacity); |
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(iii) air charters: indicate number and type of airplanes (including seating capacity); |
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(iv) travel agencies: indicate whether engaging in outbound or inbound travel, including international air ticketing; |
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(v) hunting safari, number of hunting blocks, camps and packages; |
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(vi) conference facilities: indicate number of meeting rooms capacity. |
FORM XV
[Regulation 15]
(To be completed in duplicate)
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The Tourism and Hospitality Act, 2015 |
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(Act No. 13 of 2015) |
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The Tourism and Hospitality (Licensing) Regulations, 2016 |
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ACCOMMODATION ENTERPRISE QUARTERLY RETURN |
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Reporting Months: From ........... to ............. Year: ............. |
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Licence No.: ................. Date of Issue: ............... Renewal Date: ................ |
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If amended, amendment Approval Number |
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No. |
Description |
Details |
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2. |
Unique Reference Number (URN) |
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3. |
Name of Tourism Enterprise |
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4. |
Postal Address |
P.O. Box |
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District |
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Province |
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5. |
Physical Address |
Plot/House No. |
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Street |
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Area |
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District |
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Province |
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6. |
E-mail Address |
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7. |
Telephone Details |
Landline |
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Fax number |
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Mobile |
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8. Establishment Type: |
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Hotel |
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Guesthouse |
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Bed and breakfast |
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Lodge and safari camp |
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Bush camp |
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Backpacker and hostel |
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Camping site and caravan park |
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Self-catering |
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9. Brief description of facilities (if any changes) |
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Description of property, bedroom plans and grounds, stating extent and amenities. (indicate number and type of rooms/campsites/beds/single, double, twin, suites, including bed capacity) |
FORM XVI
[Regulation 16]
(To be completed in duplicate)
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The Tourism and Hospitality Act, 2015 |
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(Act No. 13 of 2015) |
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The Tourism and Hospitality (Licensing) Regulations, 2016 |
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NOTICE OF APPEAL TO THE MINISTER |
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(1) Here state the reference No. of the application |
IN THE MATTER OF (1) .................................. I hereby give notice of appeal against the decision of the Board on the following grounds (2): |
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(a) ....................................................................................................................... |
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(b) ....................................................................................................................... |
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(2) Attach brief, if necessary |
(c) ....................................................................................................................... |
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(d) ....................................................................................................................... |
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Dated this ............. day of ................. 20..... |
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............................................ |
FORM XVII
[Regulation 17]
(To be completed in duplicate)
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The Tourism and Hospitality Act, 2015 |
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(Act No. 13 of 2015) |
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The Tourism and Hospitality (Licensing) Regulations, 2016 |
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REGISTER OF GUESTS |
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ACCOMMODATION ESTABLISHMENT REGISTER |
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Car/Flight No.: ................... Room No.: ...................... Room rate: ........................ |
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Name (State Mr./ Mrs./ Miss in BLOCK LETTERS) ................................................................................ |
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Number of persons: ........................................... Travelling as family YES |
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Permanent residential address: ............................................................................................................ |
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.......................................................................................................................................................... |
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Nationality: ................................... Date of arrival at establishment: ...................................................... |
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Passport/Travel Document/NRC No. .................................................................................................... |
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Purpose of stay at hotel: |
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Holiday |
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Business |
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Meetings, Incentives, Conference or Events |
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Visiting friends or relatives |
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Study |
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Other (specify) .. |
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Date of arrival in Zambia: .......................................................................................................................... |
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Is this your first time in Zambia? YES Â |
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Proposed date of departure from hotel: ..................................................................................................... |
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If not resident in Zambia the following details must be completed |
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Proposed date of departure from Zambia: .................................................................................................. |
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Address to which proceeding: ................................................................................................................. |
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............................................................................................................................................................. |
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Signature of Guest: .............................. |
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FOR OFFICIAL USE ONLY |
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Identity checked by: ................................................................................................................................ |
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Note |
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Please be informed that the Tourism and Hospitality Act, 2015, states in sections 50(5) and 52(3) as follows- |
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Register of Guests |
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50. (5) A person who knowingly makes a false statement in the register of guests commits an offence and is liable, upon conviction, to a fine not exceeding twenty thousand penalty units or to imprisonment for a period not exceeding three months, or to both. |
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Liabilities of hotel-keeper, proprietor or hotel administration |
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52. (3) Where a proprietor, hotelkeeper or hotel administration is liable to make good the loss of, or any damage to, goods and personal property brought to the accommodation establishment, the proprietor's, hotel-keeper's or hotel administration's liability to any guest shall not exceed such amount as may be prescribed in respect of any one article or in aggregate, except that a proprietor or hotelkeeper shall not be liable where- |
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(a) the property was stolen, lost or damaged through the default, neglect or wilful act of the guest; |
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(b) the property was not deposited by, or on behalf of, the guest for safe custody with the proprietor, hotel-keeper or the proprietor's or hotel-keeper's employee or agent authorised or appearing to be authorised for the purpose and, if so required by the proprietor or hotel-keeper or that employee or agent, put into a container fastened or sealed by the depositor; or |
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(c) at any time after the guest had arrived at the accommodation establishment, the property in question was not offered for deposit unless the proprietor, hotelkeeper or the proprietor's or hotel-keeper's employee or agent refused to receive it. |
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Money or valuables may be handed to the Manager for safe keeping. |
[Regulation 18]
PRESCRIBED FEES
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Type of application |
Type of tourism enterprise |
Fee Units |
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Application for licence |
Tour Operation Business |
20,000 |
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Amusement and Theme Parks |
20,000 |
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Air Charter and Gliding Business |
20,000 |
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Travel Agencies |
20,000 |
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Car Hire |
20,000 |
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Hunting Safari |
20,000 |
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Boat Cruise |
20,000 |
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House Boat/Boatels |
20,000 |
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Convention/Conference Centre |
20,000 |
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Tour Guide Local |
10,000 |
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Tour Guide Foreign |
20,000 |
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Discotheque/Night Club |
20,000 |
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Adventure Activities |
20,000 |
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Outside Catering Services |
20,000 |
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Events/Exhibition Management |
20,000 |
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Restaurant |
20,000 |
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Accommodation Establishment |
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5 Star Establishments (per bed/site) |
400 |
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4 Star Establishments (per bed/site) |
380 |
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3 Star Establishments (per bed/site) |
360 |
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2 Star Establishments (per bed/site) |
340 |
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1 Star Establishments (per bed/site) |
320 |
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Un-graded Establishments (per bed/site) |
300 |
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Application for renewal of licence |
Tour Operation Business |
20,000 |
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Amusement and Theme Parks |
20,000 |
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Air Charter and Gliding Business |
20,000 |
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Travel Agencies |
20,000 |
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Car Hire |
20,000 |
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Hunting Safari |
20,000 |
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Boat Cruise |
20,000 |
|
|
House Boat/Boatels |
20,000 |
|
|
Convention/Conference Centre |
20,000 |
|
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Tour Guide local |
10,000 |
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Tour Guide foreign |
20,000 |
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Discotheque/Night Club |
20,000 |
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Adventure Activities |
20,000 |
|
|
Outside Catering Services |
20,000 |
|
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Events/Exhibition Management |
20,000 |
|
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Restaurant |
20,000 |
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Accommodation Establishment |
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5 Star Establishments (per bed/site) |
300 |
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4 Star Establishments (per bed/site) |
280 |
|
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3 Star Establishments (per bed/site) |
260 |
|
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2 Star Establishments (per bed/site) |
240 |
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1 Star Establishments (per bed/site) |
220 |
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Un-graded Establishments(per bed/site) |
200 |
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Application for transfer of licence |
20,000 |
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Application for variation or amendment of licence |
20,000 |
|
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Annual retention fee |
10,000 |
TOURISM AND HOSPITALITY (TOURISM LEVY) REGULATIONS
[Section 64]
Arrangement of Regulations
Regulation
3. Functions and powers of Commissioner-General
7. Penalty for late payment of levy
8. Penalty for late submission of return
9. Computation of tourism levy
SI 56 of 2016,
SI 69 of 2016,
SI 35 of 2017.
(1) These Regulations may be cited as the Tourism and Hospitality (Tourism Levy) Regulations, 2016.
(2) These Regulations shall come into operation on 1st March, 2017.
[Reg 1(2) am by reg 2 of SI 69 of 2016.]
(1) In these Regulations, unless the context otherwise requires-
"accommodation establishment" has the meaning assigned to it in the Act;
"conference centre" means a facility that is used for meetings and small medium-sized events;
"Commissioner-General" means the Commissioner-General appointed under the Zambia Revenue Authority Act;
"convention centre" means a facility that hosts conventions, trade shows and other large events and combines exhibition space with a substantial number of smaller meetings and event spaces;
"event" includes-
(a) a meeting, conference, convention, exhibition or gala dinner;
(b) a social, family-oriented or special occasion with at least 25 people; or
(c) an organised occasion;
[Subs by reg 2 of SI 35 of 2017.]
"large event" means an event hosting more than 100 participants;
"small medium-sized event" means an event hosting a maximum of 100 participants;
"tourism enterprise" has the meaning assigned to it in the Act;
"tourism facility" has the meaning assigned to it in the Act;
"tourism levy" has the meaning assigned to it in the Act; and
"tourism related service" has the meaning assigned to it in the Act.
(2) In these Regulations, unless the context otherwise requires, words and expressions used in these Regulations which are defined in the Income Tax Act have the meaning assigned to them in that Act.
3. Functions and powers of Commissioner-General
(1) The Commissioner-General shall, subject to the direction of the Minister responsible for finance, be responsible for the administration of these Regulations and shall exercise, in relation to the tourism levy, the powers conferred on the Commissioner-General by the Income Tax Act.
(2) The Income Tax Act applies to the collection, assessment and enforcement of, and right of appeal with respect to, the tourism levy imposed under these Regulations.
A tourism enterprise or tourism facility providing accommodation services and events shall charge a tourism levy for the provision of accommodation services and events.
[Reg 4 subs by reg 3 of SI 35 of 2017.]
(1) A tourism enterprise or tourism facility shall charge a person a tourism levy of one point five per cent of that person's total bill on the services referred to in regulation 4.
(2) A tourism enterprise or tourism facility shall remit to the Commissioner-General the tourism levy on or before the fourteenth day of the month following the month in which the levy was paid.
A tourism enterprise or tourism facility shall remit to the Commissioner-General a return in the Form set out in the Schedule-
(a) on or before the fifth day of the month following the month in which the tourism levy was charged or such longer period as the Commissioner-General may specify, in the case of manual filing; and
(b) on or before the fourteenth day of the month following the month in which the tourism levy was charged or such longer period as the Commissioner-General may specify, in the case of online filing.
7. Penalty for late payment of levy
(1) A tourism enterprise shall, where the tourism levy due is not paid within the period stipulated in regulation 5(2), be levied and pay a penalty of five per cent of the unpaid amounts for each month or part of the month during which the tourism levy remains unpaid, and the penalty shall for the purpose of recovery and collection be considered to be part of the tourism levy.
(2) The Commissioner-General may, for sufficient cause shown, waive the whole or any part of the penalty referred to in sub-regulation (1).
[Reg 7 subs by reg 4 of SI 35 of 2017.]
8. Penalty for late submission of return
(1) A tourism enterprise or tourism facility that fails to submit a return shall pay a penalty of one thousand penalty units for each month or part of the month during which the failure continues.
(2) The Commissioner-General may, for sufficient cause shown, waive the whole or any part of the penalty referred to in sub-regulation (1).
[Reg 8 subs by reg 5 of SI 35 of 2017.]
9. Computation of tourism levy
The amount of a tourism levy shall not be considered for the purposes of computation of value added tax under the Value Added Tax Act.
[Reg 9 am by reg 6 of SI 35 of 2017.]
[Regulation 6]
PRESCRIBED FORM
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ZAMBIA REVENUE AUTHORITY |
REPUBLIC OF ZAMBIA |
.PNG)
.PNG)
The Tourism and Hospitality Act, 2015
(Act No. 13 of 2015)
The Tourism and Hospitality (Tourism Levy) Regulations, 2016
TOURISM LEVY RETURN
Month ending: ......... Charge year: ...........
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1. |
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If amended, amendment Approval Number |
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Sr. No |
Description |
Details |
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2. |
Taxpayer Identification Number (TPIN) |
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3. |
Name of Tourism Enterprise |
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4. |
Postal Address |
P.O. Box |
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District |
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Province |
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5. |
Physical Address |
Plot/House No. |
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Street |
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Area |
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District |
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Province |
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6. |
E-mail Address |
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7. |
Telephone Details |
Landline |
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Fax Number |
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Mobile |
OriginalSummary of tourism levy payable
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Type of levy |
Total amount |
Levy rate (%) |
Levy payable |
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Accommodation (Room and bed space) (A5+B5) |
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Conference or convention facility (Rooms and seating capacity) (C5+D5) |
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Food and beverage (A6+B6+C6+D6) |
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TOTAL |
Sales made in the month
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A Accommodation (Rooms) |
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Attachments |
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Total number of rooms |
Total number of rooms sold (2) |
Room occupancy rate % |
Total number of guests |
Total gross room sales amount (before service charge and VAT) |
Total gross food and beverage sales amount (before service charge and VAT) (6) |
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B Accommodation (Bed space) |
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Attachments |
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Total number of bed space |
Total number of beds nights sold |
Bed night occupancy rate % |
Total number of guests |
Total gross bed sales amount (before service charge and VAT) |
Total gross food and beverage sales amount (before service charge and VAT) (6) |
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C Conference/Convention Facility (Conference rooms) |
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Attachments |
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Number of conference/ convention seating capacity available |
Number of conference/ convention seating capacity sold |
Conference/ convention seating capacity occupancy rate % |
Total number of clients |
Total gross conference/ convention seats amount (before service charge and VAT) |
Total gross food and beverage sales amount (before service charge and VAT) (6) |
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D Conference/Convention Facility (Seating capacity) |
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Attachments |
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Number of conference/ convention rooms available |
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Number of conference/ convention rooms sold |
Conference/ convention room occupancy rate % |
Total number of clients |
Total gross conference/ convention sales amount (before service charge and VAT) |
Total gross food and beverage sales amount (before service charge and VAT) |
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................................................. |
........................................ |
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DECLARATION |
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I certify that the above details in this return are true and correct |
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Full Name |
Capacity |
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Signature |
Date |
FOR OFFICIAL USE ONLY
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Officer's Name |
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Officer's Signature |
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Date Received |
TOURISM AND HOSPITALITY (CASINO) REGULATIONS
[Sections 80 and 81]
Arrangement of Regulations
Regulation
PART I
PRELIMINARY PROVISIONS
PART II
CASINO LICENCE
3. Application for casino licence
5. Request for further particulars
9. Variation of casino licence
PART III
CASINO FACILITIES
12. Maintenance of casino facilities
14. Alteration of control procedures
15. Non-compliance with control procedures
16. Appointment of compliance officer for purposes of Financial Intelligence Centre Act
17. Committee to ensure compliance with Financial Intelligence Centre Act
PART IV
ENTRY INTO AND EXCLUSION FROM CASINO
19. Use of false identification by young person
20. Exclusion by casino employee
21. Appeal against exclusion notice
22. Exclusion by police officer or Committee
23. Casino official not to allow excluded person to enter casino
24. Revocation of exclusion notice
25. Removal of excluded person
26. Record and list of excluded persons
PART V
CASINO LAYOUT AND EQUIPMENT
28. Notification of change of layout of casino
31. Approval of gaming equipment and tokens
32. Approval of equipment or tokens not required in certain cases
33. Suspension or cancellation of gaming equipment or tokens approval
34. Application for declaration of authorised games, etc.
35. Application for approval of rules for authorised games, etc
36. Application for amendment of rules for authorised games, etc.
PART VI
GENERAL PROVISIONS
SI 93 of 2016.
PART I
PRELIMINARY PROVISIONS
These Regulations may be cited as the Tourism and Hospitality (Casino) Regulations, 2016.
In these Regulations, unless the context otherwise requires-
"authorised game" means a game declared as such under regulation 32;
"casino" means any premises kept and managed for the purpose of gaming;
"casino employee" means an employee of a licensee;
"casino licence" means a licence issued under regulation 6;
"Committee" means the Tourism Enterprise Authorisation and Licensing Committee continued under the Tourism and Hospitality Act, 2015;
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