Revised Laws of Saint Lucia (2023)

• 1.   Short title and commencement

• 2.   Interpretation

• 3.   Administration of this Act

• 4.   Functions of the Board

• 5.   Powers of the Board

• 6.   Imposition of tourism levy

• 7.   Rate of tourism levy

• 8.   Collector of tourism levy

• 9.   Issue of collector's certificate

• 10.   Notice of change of circumstances

• 11.   Review of class

• 12.   Validity of collector's certificate

• 13.   Display of collector's certificate

• 14.   Suspension of collector's certificate

• 15.   Cancellation of collector's certificate

• 16.   Register of collectors

• 17.   Publication of list of collectors

• 18.   Online notice of tourism levy

• 19.   Collection of tourism levy

• 20.   Remittance of tourism levy

• 21.   Recovery of unpaid tourism levy

• 22.   Application of tourism levy revenue

• 23.   Notice of overpaid tourism levy

• 24.   Claim for refund

• 25.   Refund of overpaid tourism levy

• 26.   Exemptions

• 27.   Amendment of Schedule 1 or Schedule 2

• 28.   Regulations

• Schedule 1

• Schedule 2