Tourism Development Act, no. 1 of 2024

This Act provides for ensuring sustainable and inclusive tourism development in Saint Lucia, through certification, incentives for investment, imposition, collection and payment of levy, and the establishment of the Tourism Development Fund. This Act defines the following relevant terms: disaster management; environmental policy statement; equipment; food and beverage facility; inclusive tourism development; tourism certificate; surplus tourism levy revenue; tourism industry; recreational water activities. Part I of the Act includes administrative matters and functions and powers of departments and committees. Part II concerns tourism certificates and focuses on: restrictions against advertising, offering or providing a product or a service to a visitor; exemptions and application for certificates. Part III concerns social partnership. Part IV focuses on incentives and tax credits. Part V details imposition and rate of tourism levy. Part VI concerns review committee. Part VII focuses on the establishment and the purpose of the tourism development fund. Part VIII specifies the establishment of the tourism information database and the monitoring for collecting information.