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As enacted

Part I · Bars and Taverns Levy

2. Imposition of the Bars and Taverns Levy

Official English translation. Where it differs from the Sinhala or Tamil text, the Act itself says which text prevails.

(1)

There shall be levied, from every holder of a licence specified in the Schedule to this Act, issued under the Excise Ordinance (Chapter 52), who held such licence as at March 31, 2015, a levy to be called Bars and Taverns

Levy (hereinafter in this Part referred to as “the levy”) of rupees two hundred and fifty thousand.

(2)

Where a holder of a licence referred to in subsection (1), held more than one licence specified in the Schedule, he shall be liable to pay the levy in respect of every such licence.

(3)

The levy shall be paid on or before November 15,

2015.

(4)

The levy shall be collected by the Commissioner

General and shall be remitted to the Consolidated Fund within fifteen days from the date of collection.

Part II

Casino Industry Levy

Part III

Super Gain Tax

Part IV

Mobile Telepone Operator Levy

Part V

Satellite Location Levy Tion Levy

Part VI

Dedicated Sports Channel Levy

Part VII

Mansion Tax

Part VIII

Migrating Tax

Part IX

Motor Vehicle Importers Licence Fee

Part X

Genreal

Schedules