Tourism Guest Levy Act No. 13 of 2021.
Country
Type of law
Legislation
Abstract
This Act shall apply to a person who provides or supplies any tourism accommodation to a visitor or a citizen of Antigua and Barbuda. The Inland Revenue Department shall be responsible for the administration of this Act, and for the assessment, collection and recovery of the levy. All monies collected as a levy pursuant to this Act shall be paid into the Climate Resilience Development Fund (CRDF).
Attached files
Web site
Long title of text
An Act to provide for the imposition, collection and remittance of a tourism levy.
Date of text
Entry into force notes
This Act shall come into force on a date to be appointed by the Minister by Notice published in the official Gazette.
Repealed
No
Serial Imprint
Official Gazette Vol. XLI No. 47, 22 July 2021.
Source language
English
Legislation Amendment
No