Section 2, The Entertainment Tax (Amendment) Act, 2004.

The Pay-Roll Tax Act, 1972 is amended by the repeal andreplacement of subsection (1) of section 2 by the following subsection– (1) Subject to this Act, there shall be charged, levied upon and paid by every employer a pay-roll tax in respect of every employee who is not a citizen for each calendar year irrespective of the time within the calendar year during which the employee is employed as follows:– (a) nationals of ECOWAS countries Le500,000.00 (b) other foreign nationals. Le3,000,000.00” Amendment of Act No. 16 of 1972. “Imposition of pay-roll tax”. C o m m e n c e - ment. Passed in Parliament this 1st day of November, in the year of our Lord two thousand and four. J. A. CARPENTER, Clerk of Parliament. T HIS P RINTED IMPRESSION has been carefully compared by me with the Bill which has passed Parliament and found by me to be a true and correct printed copy of the said Bill. J. A. CARPENTER, Clerk of Parliament. No. 11 Pay-roll Tax Tax (Amendment) 2004