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2023 Laws not yet authenticated through a Commencement Order

Revised Laws of Saint Lucia (2023)

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2. Exemption

The members of the Ireland Cricket Team are exempt from payment of the tourism levy on tourism accommodation services from the 14^th day of June, 2023 to the 10^th day of July, 2023.

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1. Short title and commencement

2. Interpretation

PART 1 ADMINISTRATION

3. Administration of this Act

4. Functions of the Board

5. Powers of the Board

PART 2 IMPOSITION AND RATE OF TOURISM LEVY

6. Imposition of tourism levy

7. Rate of tourism levy

PART 3 COLLECTOR 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

PART 4 COLLECTION AND RECOVERY OF TOURISM LEVY

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

PART 5 REFUND OF TOURISM LEVY

23. Notice of overpaid tourism levy

24. Claim for refund

25. Refund of overpaid tourism levy

PART 6 MISCELLANEOUS

27. Amendment of Schedule 1 or Schedule 2

28. Regulations

SUBSIDIARY LEGISLATION

Tourism Levy (Exemption) Order – Section 26 (Statutory Instrument 104/2023)