Section 15, The Hotel and Restaurant Act, 1980

(1) For the purposes of revenue, there shall be imposed a levy on tourists for bed and breakfast, for full board and half board, for land tour arrangements and for purposes of training hotel personnel, in such a manner and of such amount as may from time to time be determined by Order published in the Gazette by the Minister after consultation with the Minister for the time being charged with the responsibility for Finance. (2) By a Resolution passed by Parliament an Order made under subsection (1) may be rescinded or annulled. No. 2 Hotel and Restaurant 1980 15 (3) The proceeds of the levy imposed under subsection (1) shall be credited to the Consolidated Fund. (4) Regulations may be made by the Minister in respect of all matters necessary for effective imposition and collection of the levy made under subsection (1). [Margin: Power to enter and inspect premises.]