Revised Laws of Saint Lucia (2021)

2.   Interpretation

In this Act —

“accommodation period” means the period of stay between arrival in and departure from Saint Lucia at a registered tourism accommodation service provider;

“average daily rate” means the average income earned per occupied room divided by the number of rooms sold in a given time period;

“Board” means the Board of Directors under section 7 of the Saint Lucia Tourism Authority Act;

“business day” means a day other than Saturday, Sunday or a Bank Holiday;

“class” means the class of a collector as specified under Schedule 2;

“collector” means a registered tourism accommodation service provider that is deemed a collector of a tourism levy under section 8;

“collector's certificate” means a certificate issued under section 9;

“complimentary room” means a sleeping accommodation offered to a person for no consideration;

“consideration”, in relation to the supply of a tourism accommodation service —

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   (a)     means the total amount of money paid or payable at the end of the accommodation period and includes a deposit for that tourism accommodation service;

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   (b)     includes duties, levies, value added tax, fees and charges added to the cost for a tourism accommodation service;

“cost of tourism accommodation service” —

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   (a)     means the amount of money paid or payable by a guest to a registered tourism accommodation service provider at the end of an accommodation period;

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   (b)     does not include —

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      (i)     the cost of food and beverage, transfers and other expenses relating to the stay of a guest,

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      (ii)     any duties, levies, value added tax, fees and charges;

“guest” means a person who has made a booking and paid, partially or fully, for a tourism accommodation service at a registered tourism accommodation service provider;

“Minister” means the Minister responsible for tourism, unless otherwise specified;

“registered tourism accommodation service provider” has the meaning assigned to it under the Saint Lucia Tourism Authority Act;

“Saint Lucia Tourism Authority” means the Saint Lucia Tourism Authority established under section 4 of the Saint Lucia Tourism Authority Act;

“sleeping accommodation” includes a room, hut, tent or other place used primarily for sleeping;

“tourism accommodation service” means the supply of a service for sleeping accommodation in the tourism sector with or without related facilities for consideration;

“tourism levy” means the levy imposed under section 6;

“tourism levy revenue” means monies received by the Saint Lucia Tourism Authority from a collector.