Travel Tax Law TRAVEL TAX REGULATIONS

CAYMAN ISLANDS Travel Tax Law TRAVEL TAX REGULATIONS (1998 Revision) Supplement No. 11 published with Gazette No. 20 of 28th September, 1998. PUBLISHING DETAILS Revised under the authority of the Law Revision Law (19 of 1975). The Travel Tax Regulations made the 15th February, 1977. Revised this 30th day of June, 1998. Page 2 Revised as at 30th day of June, 1998 c Travel Tax Regulations Arrangement of Regulations CAYMAN ISLANDS Travel Tax Law TRAVEL TAX REGULATIONS (1998 Revision) Arrangement of Regulations Regulation Page 1. Citation ......................................................................................................................................5 2. Issue of receipts ........................................................................................................................5 3. Accounting for sums collected ...................................................................................................5 SCHEDULE 7 FORMS 7 c Revised as at 30th day of June, 1998 Page 3 Travel Tax Regulations Regulation 1 CAYMAN ISLANDS Travel Tax Law TRAVEL TAX REGULATIONS (1998 Revision) 1. Citation 1. These regulations may be cited as the Travel Tax Regulations (1998 Revision). 2. Issue of receipts 2. Every agent collecting money from a traveller or tourist under section 4 shall furnish to such person individually or collectively an appropriate receipt in the form prescribed in the Schedule. 3. Accounting for sums collected 3. Every agent shall, on or before the 10th day of each month, account to the Collector for all sums collected in the previous month in the form prescribed in the Schedule providing the details for which provision is made therein, paying the cash shown as having been so collected or a cheque drawn in favour of the Collector for the said amount. c Revised as at 30th day of June, 1998 Page 5 Travel Tax Regulations SCHEDULE SCHEDULE FORMS TRAVEL TAX REGULATIONS (1998 Revision) (Regulation 3) FORM OF TRAVEL TAX RECEIPT FOR ISSUE TO TRAVELLERS COUNTERFOIL COUNTERFOIL CAYMAN ISLANDS CAYMAN ISLANDS No. CI$.................... (U.S.$...........) No. CI$.................. (U.S.$..........) Date......................19............ Date......................19........... TRAVEL TAX LAW TRAVEL TAX LAW (1995 Revision) (1995 Revision) ISSUING AIRLINE VALID FOR DEPARTURE ONLY Please produce this receipt on demand. TRAVEL TAX REGULATIONS (1998 Revision) (Regulation 4) FORM OF MONTHLY ACCOUNT TO COLLECTOR OF TAXES OF TRAVEL TAX COLLECTED FROM TRAVELLERS TO THE COLLECTOR OF TAXES From: ...................................................... Agent of: ................................................. Enclosed herewith is my cheque for $....................... being travel tax collected from..........................travellers at $..........................each during the month of ............................, 19...... The Counterfoils No............ to.........................(etc.) of the relevant receipts issued are also enclosed herewith. _____________________ Agent _____________________ Date c Revised as at 30th day of June, 1998 Page 7 SCHEDULE Travel Tax Regulations TRAVEL TAX REGULATIONS (1998 Revision) (Regulation 3) FORM OF RECEIPT ISSUED TO MASTER OF A TOURIST SHIP IN RESPECT OF TOURIST TAX PAID TO SHIPS AGENT CAYMAN ISLANDS To the Master of the tourist ship............................................................................. I................................... (name of agent) hereby acknowledge receipt of the sum of CI$.................... paid to me being CI$........... each in respect of tourists carried in the said ship on the occasion of her visit to the Islands on the ...........................day of........................................., 19.......... ____________________ Signature of agent ____________________ Date Page 8 Revised as at 30th day of June, 1998 c Travel Tax Regulations SCHEDULE TRAVEL TAX REGULATIONS (1998 Revision) (Regulation 4) FORM OF MONTHLY ACCOUNT BY AGENT OF TOURIST SHIPS IN RESPECT OF TRAVEL TAX RECEIVED FROM TOURISTS TO THE COLLECTOR OF TAXES From.........................................................Agent of................................................... .................................................. ............................................etc. Enclosed is my cheque for CI$..............being travel tax collected in respect of tourists as shown in the appended table. The relevant receipts issued by me to the Masters of the said ships are also enclosed herewith. Name of Ship Date of Visit No. of Tourists Amount Carried @ Collected $.....Each CI $ Total CI $................ Publication in revised form authorised by the Governor in Council this 30th day of June, 1998. Carmena H. Parsons Clerk of Executive Council c Revised as at 30th day of June, 1998 Page 9