Tax on accommodation charges

(1) Subject to the provisions of this Act, there shall be levied and paid a tax at the rate of seven per centum of all the accommodation charges in regards to lodging. (2) Where any sum of money which has been paid or has become payable to a registered proprietor by or on behalf of a guest includes a sum in respect of accommodation, the tax shall be levied and paid on the proportion of the sum which reasonably represents accommodation charges. (3) The tax shall become payable at the end of each day and shall be paid in the manner specified in section 23. (4) The Minister may by Order published in the Gazette vary the rates of tax specified in sub-section (1).