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Revised Laws of Saint Lucia (2023)

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Schedule 1

(Section 7)

RATE OF TOURISM LEVY

Class of Collector	Rate of Tourism Levy
(a) Class 1 or Class 3	US$3 per person each night
(b) Class 2 or Class 4	US$6 per person each night
	In the case of a guest who, at the end of the accommodation period, is 12 years or older but less than 18 years, the rate of tourism levy is 50% of the rate specified under paragraphs (a) and (b).

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

27. Amendment of Schedule 1 or Schedule 2

28. Regulations