Lottery tax

(1) Subject to the provisions of section 9 (3) of this Act, there shall be raised, levied and collected a tax called the “Lottery Tax” to be paid by every person to whom a licence is granted to promote, hold or conduct a lottery. 12 (2) The lottery tax shall be at such rate as the Minister may by regulations made under this Act prescribe. (3) The lottery tax shall be paid to the Commissioner of Income Tax at such time and in such manner as may from time to time be prescribed by the Commissioner. (4) The lottery tax shall be in addition to the income tax or business tax payable by a licensee under the Income and Business Tax Act, Cap. 55. (5) The lottery tax shall be paid to the credit of the Consolidated Revenue Fund. (6) All lottery tax due and payable under this Act, shall be recoverable as a debt due to the State from the person liable to pay the same and where the aggregate amount of the tax payable by the person to whom the licence has been granted for a lottery is less than two hundred and fifty dollars, that aggregate tax may, without prejudice to any other mode of recovery thereof, be recovered by the Commissioner of Income Tax from the person in a district court as a civil debt. (7) The Committee shall pay all sums of money received or recovered as tax to the credit of “The Official Charities Fund” at the Treasury and all expenditure incidental to the functions of the Committee in the control and regulation of lotteries shall be met from such Fund. (8) All tax due and payable shall be recoverable as a debt due to the Crown from the person liable to pay the same and where the aggregate amount of the tax payable by the person to whom a licence had been granted for a lottery is less than two hundred and fifty dollars, that aggregate tax may, without prejudice to any other mode of recovery thereof, be recovered by the Committee from that person in a district court as a civil debt. 13