Revised Laws of Saint Lucia (2021)

19.   Collection of tourism levy

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   (1)   A collector shall collect a tourism levy at the rate under section 7 for the accommodation period.

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   (2)   A collector shall —

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      (a)     establish and maintain an accounts payable system to handle the tourism levy collected;

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      (b)     account for the tourism levy collected separately and the tourism levy collected must not be commingled with the other sources of revenue;

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      (c)     segregate the tourism levy collected in a designated separate account;

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      (d)     remit to the Saint Lucia Tourism Authority the tourism levy collected and recorded in its accounting system;

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      (e)     submit a weekly report at the beginning of the subsequent week to the Saint Lucia Tourism Authority specifying —

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         (i)     the name and registration number of the registered tourism accommodation service provider,

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         (ii)     the arrival date of a guest,

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         (iii)     the room number assigned to a guest,

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         (iv)     the name and age of a guest who occupies a room,

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         (v)     the total number of rooms occupied per night,

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         (vi)     the total number of guests;

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      (f)     submit a monthly report to the Saint Lucia Tourism Authority, unless otherwise agreed by the collector and the Saint Lucia Tourism Authority —

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         (a)     that provides an account of monies collected and remitted;

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         (b)     together with the remittance of the monies collected for each month.

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   (3)   A report under subsection (2)(f) includes —

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      (a)     the information specified under subsection (2)(e);

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      (b)     the name of the collector;

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      (c)     the payment period;

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      (d)     the number of guests charged the rate of a tourism levy under section 7;

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      (e)     the number of guests charged 50% of a tourism levy under section 7;

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      (f)     the number of guests exempted from payment of a tourism levy under section 26;

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      (g)     the total tourism levy collected;

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      (h)     the total tourism levy refunded;

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      (i)     the total tourism levy remitted.

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   (4)   For the purposes of verifying the information provided in a report submitted under subsections (2) and (3), the Saint Lucia Tourism Authority may request and the collector shall provide the Saint Lucia Tourism Authority access to books, records and other documents for verifying the information in a report.

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   (5)   The tourism levy collected is held by a collector after collection in trust for the beneficial interest of the Saint Lucia Tourism Authority and the collector does not have a legal or equitable interest in the tourism levy collected.

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   (6)   A collector that collects the tourism levy under subsection (1) but fails to remit the sums collected to the Saint Lucia Tourism Authority is liable —

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      (a)     in the case of an individual, to a fine not exceeding $10,000;

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      (b)     in the case of a company, to a fine not exceeding $100,000.