REPUBLIC OF VANUATU

THE BUSINESS LICENCE (AMENDMENT) ACT
NO. 54 OF 1989

Arrangement of Sections

1. Amendment of section 1 of Act No.25 of 1983.
2. Amendment of section 5A of the principal Act.
3. Amendment of section 12 of the principal Act.
4. Amendment of section 13 of the principal Act.
5. Replacement of section l5A of the principal Act.
6. Amendment of section 16 of the principal Act.
7. Replacement of First Schedule and Third Schedule to the principal Act.
8. Commencement.
Schedules

_______________________________

REPUBLIC OF VANUATU

THE BUSINESS LICENCE (AMENDMENT) ACT
No. 54 OF 1989

ASSENT: 27/12/89
COMMENCEMENT: 1/1/90

To amend the Business Licence Act, No. 25 of 1983.

BE IT ENACTED by the President and Parliament as follows:-

AMENDMENT OF SECTION 1 OF ACT No. 25 OF 1983

1. Section 1 of the Business Licence Act No.25 of 1983 (principal Act) is amended –

(a) by deleting the definition of 'business' and substituting the following definition:-

"'business' means any lawful form of trade, commerce, profession, craftsmanship, calling or other activity carried on for the purpose of gain, provided that a person shall not be deemed to carry on a business in respect of which his sole gain is by way of salary or wages."

(b) by inserting after the definition of 'business' the following definition:-

"'employee' means an individual who works under a contract of employment whether written or oral and related expression shall be construed accordingly.

AMENDMENT OF SECTION 5A OF THE PRINCIPAL ACT

2. Section 5A of the principal Act is amended by the repeal of subsection (2) and the substitution of the following subsection:-

"(2) This section applies to licences in respect of business in any of the following classes and categories specified in the First Schedule to this Act –

Al
A2
A3
B1 to B20 inclusive
D8
E1
E9
E11
F1 to F11 inclusive
G1
C5
G18

AMENDMENT OF SECTION 12 OF THE PRINCIPAL ACT

3. Section 12 of the principal Act is amended by repealing subsections (1), (2), (3) and (4) and substituting the following subsections:-

"(1) Subject to the provisions of this Act, there shall be payable in respect of a licence issued under this Act, a business licence fee as prescribed in the First Schedule.

(2) The fee provided in subsection (1) shall be an annual fee and shall be due and paid on the first day of the month in which the business is first commenced and thereafter -

(a) where the fee payable does not exceed VT30,000, shall be paid in full on or before the 31st of January of each succeeding year;

(b) where the fee payable exceeds VT30,000, shall be paid in four equal instalments on or before the 31 January, 30 April, 31 July, 31st October of each succeeding year.

(3) The fee provided in subsection (1) together with any increase provided for in subsection (4) shall be recoverable by the licencing authority as a civil debt.

(4) If the Business licence fee has not been paid in full or in part by instalments in accordance with subsection (2), that fee or part of the fee remaining unpaid shall be increased by 10% for each month or part thereof during which the fee remains unpaid.

AMENDMENT OF SECTION 13 OF THE PRINCIPAL ACT

4. Section 13 of the principal Act is amended by repealing subsection (2) and substituting the following subsection:-

"(2) where a person carries on in the same premises, more than one business or category of business, other than the categories of business specified as ElB, D14, D15, F1, F2, F3, I1, I2 in the First Schedule, he shall take out a licence in respect of each business or category of business.

Provided that where a person is liable to pay more than one licence fee in respect of any business or category of business, and where the business turnover or gross income of any of such businesses is less than 2.5% of the total business turnover or gross income, such person shall be exempted from the obligation to take out a licence or pay any fee in respect of that business.

REPLACEMENT OF SECTION 15A OF THE PRINCIPAL ACT

5. Section 15A of the principal Act is repealed and the following section is substituted:-

"ABATEMENT OF FEES

15A. (1) The Minister, having regard to the actual level of turnover or gross income of any business in order to avoid hardship may, at his discretion, abate the licence fee payable in respect of any person or business by such amount not exceeding 50 per cent of the fee, as he may think fit."

(2) A local government council, having regard to the probable level of turnover or gross income of any business within the area of its jurisdiction being a business of any of the categories specified in the Third Schedule and in order to avoid hardship, may, at its discretion, abate the licence fee payable in respect of that business by such amount not exceeding 80 per cent of the fee, as it may think fit.

AMENDMENT OF SECTION 16 OF THE PRINCIPAL ACT

6. Section 16 of the principal Act is amended –

(a) in subsection (1) by substituting for the word 'six' of the word 'three';

(b) in subsection (2) by substituting for the words 'not exceeding VT50,000 of the words ‘not exceeding VT50,000 or to imprisonment not exceeding 3 months or to both'.

REPLACEMENT OF FIRST SCHEDULE AND THIRD SCHEDULES TO THE PRINCIPAL ACT

7. The First Schedule and the Third Schedule to the principal Act are repealed and Schedule 1 and Schedule 2, respectively to this Act are substituted.

COMMENCEMENT

8. This Act shall come into force on the first day of January, 1990.

SCHEDULE 1

"FIRST SCHEDULE

RATES OF BUSINESS LICENCE FEES

CLASSES AND CATEGORIES OF BUSINESS	ANNUAL FEE (VATU)	REMARKS	
				
CLASS A: 	MINING, QUARRYING AND LOGGING		Generally	
				
Category A1. 	Mining for Minerals		Class A licence includes the importing of materials required in mining, quarrying, logging and sawmill business operations.	
For each citizen employee 	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
			A1. Includes the extraction, dressing, smelting, crushing, etc. and the benefication in any way of any mineral or mineral ore other than stone, gravel, clay or sand.	
				
Category A2.	Quarrying and other Mining		A2. (i) Includes the extraction, dressing, crushing or otherwise treating to render marketable stone, gravel, clay or sand.	
For each citizen employee 	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
			(ii) Excludes the manufacture of structural clay and cement products such as bricks, concrete blocks and tiles, which is licensed under Category B20.	
				
Category A3.	Logging		A3 (i) Includes logging camps, logging contractors and loggers engaged in cutting timber and in producing rough, round, hewn or riven forest or wood raw materials.	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
			(ii) Logging and woods operation conducted in combination with saw mills, pulp mills or other converting establishments which are beneficially owned by the same persons, are classified under Category B10A.	
				
CLASS B:	MANUFACTURING INDUSTRIES AND TRADE		Generally	
				
Category B1.	
Abattoirs, Meat Packing		(i) Manufacturing means any process which transforms inorganic or organic substances into new products.	

For each citizen employee	20,000	(ii) Covers the importing of materials and supplies required in the manufacturing processes.	
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
			(iii) Does not include imports for resale (either wholesale or retail) without transformation or adaptation and not subjected to manufacturing or repairing process. (A Category D1 Import Licence is required for all such imports plus a D3 licence is required for direct resale).	
				
			(iv) Permits the sale (retail) without D3 where such retail sales are of items bought for the manufacturing business or trade and were not utilised or, where such retail sales are of such a minor extent only so as to be classified as only incidental to the manufacturing business or trade. The one outlet is restricted to the manufacturing business headquarters or adjacent premises.	
				
			B1. Includes slaughtering, dressing or packing animals and poultry for meat; the processing, curing and smoking, salting, pickling and packing in airtight containers, deep-freezing of meat products including the manufacture of soups; the manufacture of lard and other edible animal fats.	
				
Category B2.	Canneries		B2. Includes canning and bottling (in airtight containers) of fruit and vegetables; the preservation by dehydration or quick freezing of fruits and vegetables; the manufacture of dried fruits and vegetables, preserves, jams, jellies, pickles and sauces and canned soups (other than meat soups); and canning, preserving, processing of fish, fish products and crustaceans. (Meat canneries fall within Category B1).	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		

Category B3.	Oil Mills		B3. Includes the extraction of production of all vegetables, nuts, fish oil and the production of residual meals and cake; the rendering, refining and hydrogenation of oils and fats (other than those derived from animals)	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		

Category B4.	Bakeries and Confectionaries		B4. The manufacture of bread, cakes, pastries and similar perishable bakers wares; biscuits, cake mix, bakers powder, spaghetti, noodles and similar products.	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
Category B5A.	Manufacture of Food Products not elsewhere classified		B5.A (i) Includes the manufacture of jelly crystals, ice cream, yoghourt, coffee roasting, peanut butter, peanut roasting and processing of tea leaves into black tea	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
			(ii) Open-air vending requires a Category D12 licence.	
				
Category B5.B	Manufacture of Prepared Animal Feeds		B5.B Manufacture or production of prepared feeds of all kinds for animals and fowl.	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
Category B6.	Distilleries		B6. Distilling, rectifying and blending alcoholic liquors; the distilling of ethyl alcohol for all purposes (the manufacture of alcohol other than ethyl alcohol requires a licence under category B12.A); the manufacture of wines, cider, perry and other fermented beverages, except malt liquors.	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
Category B7.	Breweries		B7. The manufacture of malt and malt liquors such as beer, ale, porter and stout. (Bottling not involving manufacture is licensed under Category B2).	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
Category B8.A	Manufacture of Carbonated Non-Alcoholic Beverages		B8. Bottling not involving manufacture is licensed under Category B2.	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
Category B8.B	Manufacture of Cordials and Non-Carbonated, Non-Alcoholic Beverages			
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
Category B9.	Manufacture of Tobacco		B9. The manufacture of all tobacco products.	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
Category B10.A	Sawmills, Planing and Other Wood Mills		B10.A (i) Excludes Loggers only who are licensed under Category A3.	
For each citizen employee	15,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
			(ii) Includes Sawmills only plus logging and wood operation conducted in combination with sawmills which are beneficially owned by the same persons.	
				
			(iii) Included are sawmills, pulpmills, planing and other woodmills whether or not mobile or operated in the forest.	
				
Category B10.B	Manufacture of Wooden Furniture and Fixtures, Artifacts and Decorative Small Furnishings		B10.B (i) Includes the manufacture of boxes, crates, ladder handles, carvings, pictures and mirror frames, household, office and public building, professional and restaurant furniture and fixtures which are mainly made of wood or other materials other than metal.	
For each citizen employee	15,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
			(ii) Jobbing carpentry and joinery is licensed under Category C1 or C2.	
				
Category B11.	Manufacture of Paper, Paper Products, Printers and Publishers			
				
(a)	Manufacturers of paper and paper products:			
	For each citizen employee	20,000		
	plus for each non-citizen employee, principal or partner	50,000		
	subject to a minimum fee of	100,000		
				
(b)	Printing, publishing and allied industries		B11.(b) Includes printing, lithographing and publishing newspapers, periodicals, books, magazines, brochures, printed cards, stationery and directories; commercial or job printing and publishing.	
	For each citizen employee	20,000		
	plus for each non-citizen employee, principal or partner	50,000		
	subject to a minimum fee of	100,000		
				
Category B12.A	Manufacturers of Chemicals, Chemical Products, Rubber and Plastics		B12.A (i) Includes the manufacture of industrial chemicals, fertilisers, pesticides, paints, varnishes, and alcohols (except ethyl alcohol), etc., synthetic or plastic materials, drugs and medicines, and the manufacture of products of rubber.	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
			(ii) Includes repairing, rebuilding and retreading tyres for automobiles, trucks, aircrafts and tractors, etc., as well as manufacture of footwear made primarily of vulcanised or moulded rubber.	
				
Category B12.B	Manufacture of Soap and Cleaning Preparations		B12.B Includes the manufacture of soap in any form, detergents, cleansers and similar.	
For each citizen employee	15,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	50,000		
				
Category B13.	Shipbuilders and Repairers		B13. Ships and boat yards engaged in building, repair and specialised painting and caulking of all types of ships, boats, barges, lighters.	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
Category B14.	Manufacturers of Wearing Apparel		B14. (i) The manufacture of wearing apparel and garments including shirts, dresses, trousers, etc., by cutting and sewing fabrics and other materials, includes T-shirt printing.	
For each citizen employee	15,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	50,000		
				
			(ii) Dressmakers and tailors working alone or employing not more than two apprentices are licensed under Category G18.	
				
Category B15.	Jewellers		B15. Includes the manufacture of clocks and jewellery.	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
Category B16.				
				
(a)	Home manufacturers and purveyors of pies, meat balls, nems, sweet meats and similar prepared foods	10,000	B16. (i) Cafes attached require a Category D9 licence also.	
				
(b)	Home manufacture of beverages of all kinds, excluding Kava products	5,000	(ii) Open-air vending requires a Category D12 licence also.	
				
(c)	Kava Nakamals	10,000		
				
Category B17.	Air-conditioning and Refrigeration		B17. Includes the supply, installation, maintenance or repair of all domestic or commercial air conditioning, refrigeration, plant and equipment or similar.	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
Category B18.	Manufacture of Cement, Lime and Plaster		B18. (i) Includes the manufacture of all types of cement, lime and plaster.	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
			(ii) The manufacture of concrete blocks, bricks and tiles is licensed under Category B20.	
				
Category B19.	Manufacture of Structural and Fabricated Metal Products		B19. Includes the manufacture of structural components, steel or other metal, of bridges, tanks, roofing and buildings, metal sections for ships and barges. Also includes the fabrication of wire and cable products, bolts, nuts and nails, etc.	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
Category B20.	Other Manufacturers not elsewhere classified		B20. Includes the manufacture of all kinds of shell products, concrete blocks, bricks and tiles manufacture or assembly of electronic and communication components; the manufacture of industrial and commercial gas in compressed liquified and solid form, including oxygen, acetylene, etc.	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		

CLASS C:	CONSTRUCTION INDUSTRIES AND TRADES		Generally	
				
Category C1.	General and Specific Trade Contractors engaged in Contract Construction including building, earthworks, electrical, roadworks, harbour and wharf, etc.		(i) Covers importing of materials and supplies required in the construction, repair and maintenance business.	
			
For each citizen employee	20,000	(ii) Does not include imports for resale (either wholesale or retail without transformation or adaptation, and not subjected to the construction, repairing or maintenance processes. (A Category D1 Import Licence is required for all such imports, plus a D3 licence is required for direct resale).	
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	100,000		
				
			(iii) Permits the sale (retail) without D3 licence through one outlet only, but only where such retail sales are of items bought for the construction business or trade but were not utilised. The one outlet is restricted to the construction business headquarters or adjacent premises.	
				
			C1. (i) Includes new construction, alteration, repairs, maintenance and adaptation.	
				
			(ii) Includes general building contractors and special trade contractors. Special trade contractors are engaged in only part of the work of a construction project. They may work on sub-contract from the general contractor or directly for the owner.	
				
			(iii) General contractors and special trade contractors who act as own land or property developers are also required to be licensed under Category F5B.	
				
Category C2.	Artisans Working Alone (or with up to two apprentices)		C2. Artisans employing more than two apprentices require a licence under Category C1 (mature workers are not regarded as apprentices).	
				
(a)	Bricklayers, Electricians, Painters and Decorators, Jobbing Builders, Masons, Plumbers, Welders, Filters, Turners, etc.	25,000		
				
plus for each non-citizen principal, partner or employee	50,000		
				
(b)	Carpenters, Joiners and Mechanics	25,000	C2(b). Closed to non-citizens except for renewal of those non-citizen licences issued prior to 1st January 1984.	
				
plus for each non-citizen principal, partner or employee	50,000		
				
Category C3.	Motor Vehicle Repair Shops		C3. Establishments specialising in the repair of motor vehicles, trucks and cycles, and of parts of these vehicles such as motors, transmissions and gears, car-buretors and starters, radiators, wheels, brakes and panel beating repair work, etc.	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	50,000		

CLASS D:	WHOLESALE AND RETAIL MERCHANDISING TRADES			
				
Category D1.	Importers		
D1. (i) Subject to paragraph (ii), a Category D1 licence is required as a supplementary licence by importing businesses of all classes.	
				
2% of the total annual value of imports (C.I.F.) for the licensing year	2.00%		
				
			(ii) Importing means direct importing for resale (without transformation), wholesale or retail, of merchandise of any description, but excludes:	
				
			(a) The direct importing of equipment, materials or supplies required for use in the business and not purchased for resale.	
				
			(b) the direct importing of equipment, materials or supplies for use or for transformation by the business in mining, manufacturing, construction or repairing processes (Classes A, B and C), or for use in transport operations (Class E), or for use in businesses of Classes F, G or I.	
				
			(c) Importing of petroleum products, for which category D2 applies.	
				
			(d) importing of motor vehicles, tractors and self-propelled machines and spares thereof for which Category D7 applies.	
				
			(iii) Resale or wholesale under Category D1 includes acting as agents in buying or selling merchandise to other businesses.	
				
			(iv) Goods imported and taken to a bonded warehouse or other storage and subsequently taken from store and exported in bulk will not be counted for an importers licence fee, but will be counted in assessing that fee as an exporter under Categories D14 or D15.	
				
Category D2.	Petroleum Importers		D2. A D4 licence is required for each retail or wholesale outlet operated by the D2 licence.	
				
3.5% of the total annual value of imports (C.I.F.) for the licensing year	3.50%		
				
Category D3.	Retailer or Wholesaler			
				
(a)	General retailer and wholesaler	100,000	D3. (i) A Category D3 licence is required for businesses which sell wholesale or retail merchandise of every description, except merchandise for which a D4 or D6 licence is required.	
(b)	Specific retailer and wholesaler	100,000		
(c)	Citizen-owned D3 businesses within the urban areas of Port Vila and Santo where the premises are located outside the central business districts and do not have a frontage to the main road	60,000		
				
			(ii) Businesses in the merchandising trades who are holders of D1, D2, or D7 import licences must also hold a D3 or D4 or D6 licence as appropriate.	
				
(Category D3(a) is closed to non-citizens except for renewal of non-citizen D3(a) licences issued prior to January 1984).		(iii) D3(b) specific retailing and wholesaling means retailing and wholesaling of a limited range of products, all of the same nature.	
				
			(iv) Excludes open-air vendors and mobile shops.	
				
Category D4.	Petroleum Retailer and Wholesaler	100,000	D4. (i) Permits the holder to sell retail petroleum products, lubricating oil and greases, vehicle accessories and tyres.	

			(ii) Holders of a D4 licence do not require a D3 licence.	
				
Category D5.	Butchers		D5. (i) Permits the holder to sell only fresh, frozen, preserved, canned meats, fish, crustaceans,  poultry and meat/fish.	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	50,000		
				
			(ii) A D3(b) licence is also required by butchery businesses together with a D1 licence if appropriate re imports for resale.	
				
Category D6.	Pharmacists and Druggists	100,000	D6. (i) A Category D6 licence applies to the retail sale of drugs, medicines, medicinal and pharmaceutical preparations, medical and surgical appliances, sanitary wares, cosmetics, perfumes and toiletries of all kinds.	

			(ii) Holders of a D6 licence do not require a D3 licence.	
				
Category D7.	Automobile Importer			
				
2% of the total annual value of imports (C.I.F.) for the licensing year	2.00%	D7. (i) Permits the holder to import motor vehicles of all kinds, agricultural machines, tractors, road making vehicles and machinery, boats, boat engines, vehicle and boat accessories.	

			(ii) A D3 licence is also required by automobile importers.	
				
Category D8.	Hotels and Motels			
				
(a) less than 12 rooms	50,000	D8. (i) Hotels operating restaurants and cafe facilities also require a D9 licence for the appropriate total seating capacity of restaurants and cafes in the hotels.	
(b) 12-24 rooms	120,000		
(c) 25-50 rooms	180,000		
(d) 51-100 rooms	250,000		
(e) more than 100 rooms	350,000		

			(ii) Hotels operating recreational and personal services require in addition appropriate licences for those services.	
				
			(iii) A suite of rooms let as one unit counts as one room.	
				
Category D9.	Restaurants, Cafes and Bars		D9. Restaurants, cafes and bars licensed to sell alcohol for consumption on the premises are subject to the 10% Hotel and Licensed Premises Goods and Services tax.	
				
(a) less than 15 seats	25,000		
(b) 15-24	50,000		
(c) 25-50	75,000		
(d) more than 50	100,000		
				
Category D10.	Take-Away Food Outlets	15,000	D10. A Category D10 licence must be held by all take-away or fast-food outlets in addition to any D9 licence required by virtue of the seating capacity.	

Category D11.	Vanuatu Co-operative Federation Ltd.	200,000	D11. (a) Retail co-operative stores require D4, D5, D6 or D17 licences as appropriate.	

			(b) The Vanuatu Co-operative Federation Ltd. requires a Category D1 licence in respect of any and all imports made during the licensing year.	
				
Category D12.	Open-Air Vendors	5,000	D12. (i) Applies to all vendors carrying out their trade in the open air or under movable shelters including vendors of cooked foodstuffs.	
(closed to non-citizens)			

			(ii) Does not apply to vendors of local agricultural products, raw fish (including shells) or locally made artifacts.	
				
Category D13.	Mobile Shops	10,000	D13. Includes mobile ice-cream vans.	
(closed to non-citizens)			

Category D14.	Exporters of Controlled Products		D14. A D14 licence is required by exporters of local fruits and vegetables and such other products as specified by Government Order from time to time.	
0.50% of the total annual value of export (F.O.B.) for the licensing year	0.50%		
(Export of local fruit and vegetables closed to non-citizens)			
				
Category D15.	Other Exporters		D15. Holders of Class A or B business licences who export goods or products which they have processed or manufactured in Vanuatu are exempt from payment of the D14 and/or D15 export business licence fee.	
0.50% of the total annual value of export (F.O.B.) for the licensing year	0.50%		

Category D16.	Door-to-Door Sales		D16. D16 licence is not required if the goods are manufactured in Vanuatu by the Vendor.	
For each citizen employee	20,000		
plus for each non-citizen employee, principal or partner	50,000		
subject to a minimum fee of	20,000		
				
Category D17.	Retail Co-operative Stores and Plantation Stores	40,000		
				
CLASS E:	TRANSPORTATION AND STORAGE FACILITIES			
				
Category E1.A	Air Transport Operators and Carriers		E1A (i) Includes the transport by air of passengers and/or freight whether by scheduled services or private charter by aircrafts and helicopters.

(ii) Does not relate to airlines and operators with headquarters outside Vanuatu.	

(i) for each aircraft designed to carry fewer than 7 passengers	100,00		
(ii) for each aircraft designed to carry 7 or more passengers	300,000		
(iii) for each booking office	20,000		

Category E1.B	Supporting Services to Air Transport (Aircraft Leasing)		E1.B Refers to businesses whose principal activity is aircraft leasing.	
2.50% of the total turnover from aircraft lease fees during the licensing year	2.50%		
				
Category E2.	Ship and Boat Owners and Operators		E2. (i) Applies to all vessels subject to the Maritime Act including vessels used for the transport of fare-paying passengers and/or cargo and to any vessel used for the purposes of trading.	
	Per vessel:			
	for each gross ton	1,000		
	Subject to a minimum fee of	50,000		
	(closed to non-citizens)			
				
			(ii) Does not apply to boats, yachts, dinghies, catamarans, etc., used solely for recreation or pleasure.	
				
Category E3.	Road Transport Operators		E3. (i) Includes passenger transportation and freight trucking services, but does not include:	
				
Per vehicle				

(a) carrying fewer than 6 passengers or less than 1 ton (e.g. taxi)
(closed to non-citizens)	20,000	
(a) operator of hire cars or car rentals.	
				
(b) carrying 6 or more passengers or more than 1 ton (e.g. bus)
(closed to non-citizens)	30,000	(b) freight services operated by business concerns solely for conveyance of their own merchandise and materials.	

Category E4.	Owners and Operators of Boats and Vehicles			
				
(a)	Per Boat		E4.(a) Applies to all vessels subject to the Maritime Act including yachts, catamarans, dinghies, power boats and ferries.	
	for each gross ton	500		
	subject to a minimum fee of	20,000		

(b)	Per Vehicle	20,000	(ii) Excludes paddle boats, bumper boats, canoes, windsurfers hired or rented within pleasure or recreational grounds.	

			E4. (a) & (b)	
			
(i) Operators of local tours also require a Category E10 licence.	
			
(ii) Does not apply to non-business use.	
				
Category E5.	Vehicle, Plant and Equipment Rental and Hire Services			

(a) motor car (per motor car)	30,000		

(b) motor cycle (per motor cycle)	5,000		

(c) bicycles (per bicycle)	2,000		

(d) taxi-meter (per taxi-meter)	10,000		

(e) lawn-mower (per lawn-mower)	3,000	
E5. (i) Lawn mowing businesses not involving hiring are licensed under Category G18.	

(f) light equipment, machinery, etc.	30,000		
(
g) heavy plant and equipment
(per piece of heavy plant and equipment)	75,000		
				
			(ii) Light equipment and machinery includes office and business equipment plus cement mixers, generators, cultivators, trailers, compressors, small plant and tools, etc.	
				
			(iii) Heavy plant and equipment includes bulldozers, graders, forklifts, front-end loaders, bobcats, etc.	
				
Category E6.	Storage and Warehousing Services	75,000	E6. Includes the operation of all storage and warehousing facilities, including bonded warehouses, where such facilities are offered as an independent service for hire by the general public.	
				
Plus for each non-citizen employee, principal or partner who is engaged in the business	50,000		
				
Category E7.	Stevedoring and Wharf Facilities			
(a) Main Wharf, Port Vila	2,500,000	E7. Includes such services as loading or unloading of ships, maintenance and operations of docks and wharfs (wharffingers)	
(b) Main Wharf, Santo	2,500,000		
(c) Other Wharfs			
VT.10 per tonnage of imports and exports 	10/ton		
subject to a minimum fee of	100,000		

Category E8.	Travel Agent			
(i) for principal place of business	250,000	E8. (i) Agencies for passenger travel and for tours outside Vanuatu.	
				
plus for each non-citizen, employee, principal or partner who is engaged in the business	200,000		
				
(ii) plus for each branch office	20,000		
			(ii) Permits such tour operations or booking arrangements within Vanuatu as are approved by the Minister.	
				
Category E9.	Tour Agent	40,000	E9. (i) Includes bookings for tours within Vanuatu.	
(closed to non-citizens)			
			(ii) Does not include for direct operation of tours.	
				
Category E10.	Local Tour Operator		E10. For direct operation of local tours, Category E4 licences are also required in respect of each boat and/or vehicle used by such operators.	
For each citizen employee	5,000		
Subject to a minimum fee of	50,000		

Category E11.	Port Agent	100,000	E11. Port agents include co-ordination of customs, immigration and port authorities (including pilot) for all ships, including cruise ships and other vessels arriving in Vanuatu waters.	

Category E12.	Transport Support Services	75,000	E12. Includes customs agents and clearance, packing, crating and general services to consignor and forwarding agents, including airfreight, seafreight and courier services.	
				
plus for each non-citizen principal, partner or employee who is engaged in the business	25,000		
				
CLASS F:	FINANCIAL AND MONETARY INSTITUTIONS, INSURANCE AND REAL ESTATE COMPANIES, PROFESSIONAL AND BUSINESS SERVICES			
				
Category F1.	Monetary Institutions			

A. Commercial Banks		F1A.(i) Commercial bank includes combined trading and savings bank activities, accepting deposits of money, lending of money and in particular, accepting deposits of money withdrawable by cheque.	

3.00% of turnover for the licensing year	3.00%		
Subject to a minimum fee of 	5,000,000		

			(ii) Turnover means net interest income (interest income less interest expense) plus income from all other operational fees, charges and commissions made by the bank, cut excluding foreign exchange earnings.	
				
B. Vanuatu Savings Bank
(Includes all branches of V.S.B.)	250,000		
				
Category F2.	Trust Companies, Financial Institutions, Finance and Investment Companies			
				
A. Trust Companies		F2.A(i) Trust company means a company carrying on business as trustee, licensed pursuant to the Trust Company Regulation.	

2.00% of turnover for the licensing year	2.00%		
subject to a minimum fee of	400,000		

			(ii) Turnover means gross operational income including trustee, corporate, administration, management fees and commissions plus all other operational charges made by the company.	
				
B. Financial Institutions/Finance and Investment Companies/Trust Companies		F2.B(i) Financial institution means companies holding a Financial Institution Licence under the Banking Regulation.	

2.00% of turnover for the licensing year	2.00%		
subject to a minimum fee of	500,000		
				
			(ii) Includes companies holding both Financial Institutions and Trust Company Licences. Holders of F2B Licence are not required hold a F2A licence.	
				
			(iii) Turnover means net interest income (interest income less interest expense) plus gross operational income including trustee, corporate, administration, management fees and other commissions, plus all other operational charges made by the company.	
				
Category F3.	Local Insurance Companies			

A. Writing life insurance only		F3.(i) Local Insurance Company means a recognised company carrying on insurance business from within Vanuatu from a principal place of business in Vanuatu and registered pursuant to the Insurance Regulations.	

1.00% of net earned premiums for the licensing year	1.00%		
subject to minimum fee of	150,000		

B. Writing all other risks except life insurance		(ii) Net earned premium means gross earned premiums less gross cost reinsurances less gross commissions incurred.	

1.00% of net earned premiums for the licensing year	1.00%		
Subject to a minimum fee of	300,000		
				
C. Writing all classes of insurance business		(iii) Holders of Category F3.C licence do not require F3.A or F3.B licences.	

1.00% of net earned premiums for the licensing year	1.00%		
subject to a minimum fee of	500,000		
				
			(iv) Reinsurance premiums paid by a local insurance company to an external insurance/reinsurance company are exempt from the 3.00% business licence levy component payable by insurance brokers as agents.	
				
Category F4.	Insurance Brokers, Agents and Representatives of Insurance Companies			
				
A. Insurance/Reinsurance Brokers			
				
(i) For principal place of business 	150,000	F4. (i) Insurance/Reinsurance broker and agent means a person registered pursuant to the Insurance Regulations who has established a principal place of business in Vanuatu.	
plus for each non-citizen principal, partner or employee who is engaged in the business	50,000		

(ii) where the risk is situated in Vanuatu or the premium in respect of any contract of insurance is derived or obtained from Vanuatu		(ii) Applies to insurance/reinsurance brokers and agents who act for or on behalf of, places insurance business with, and/or holds, controls or disposes of insurance premium monies to any insurance company.	
plus 3.00% of gross insurance premiums paid to any external insurance company	3.00%		

(iii) where the risk is not situated in Vanuatu and the premium in respect of such risk is obtained or derived from outside Vanuatu and the risk is subsequently insured outside Vanuatu		(iii) Insurance/Reinsurance brokers and agents are liable for payment of the 3.00% business licence fee levy component and shall remit same to the Collector on a quarterly basis together with a Return in the prescribed form.	
plus 3.00% of the amount of insurance commission, brokerage or margin retained by the insurance broker	3.00%		
				
(iv) plus for each branch office	20,000		
				
B. Insurance Agents for more than one Insurance Company; Loss Adjusters and Insurance Assessors			
				
(i) For principal place of business	100,000	F4.B. Applies to insurance agents who act for or on behalf of more than one insurance company; also includes loss adjusters and insurance assessors.	
plus for each non-citizen principal, partner or employee who is engaged in the business	50,000		
				
(ii) plus 3.00% of gross insurance premiums paid to any external insurance company	3.00%		
				
(iii) plus for each branch office	20,000		
				
C. Exclusive Insurance Agents/Representatives			
				
(i) For principal place of business	50,000	F4.C Applies to insurance agents/representatives who act exclusively for or on behalf of one (1) insurance company only.	
plus for each non-citizen principal, partner or employee who is engaged in the business	50,000		
				
(ii) plus 3.00% of gross insurance premiums paid to any external insurance company	3.00%		
				
(iii) plus for each branch office	20,000		
				
Category F5.	Real Estate Agents/Property Managers and Land and Property Developers			
				
F5.A.	Real Estate Agents/Property Managers

(i) for principal place of business	250,000	F5.A(i) Includes real estate agents and brokers engaged in the buying, selling or appraising of all kinds of real estate on a contract or fee basis; property managers engaged in the renting, letting and managing of real estate on behalf of a third party on a contract or fee basis; rent collecting agencies.	
plus for each non-citizen, principal, partner or employee who is engaged in the business	150,000		

(ii) plus for each branch office	20,000	(ii) Excludes carrying on business as a conveyancer for which a separate F6 licence is required.	

F5.B	Land and Property Developers			
(i) For each vacant block of land created in a subdivision	50,000	F5.B (i) Includes subdividing and developing real estate in any calendar year into three (3) or more lots and/or single or multiple residential, commercial and industrial property development for sale or leasing including buildings, shops, offices, factories, apartments, houses and dwellings.	

(ii) For each building, house, dwelling, etc., where the development/construction cost, excluding the land, is less than VT.3 million	50,000	(ii) General contractors and special trade contractors engaged by a property developer are required to be licensed under Category C1.	
				
(iii) For each building, house, dwelling, etc. where the development/construction cost, excluding the land, exceeds VT.3 million	100,000		
				
Category F6.	Legal Practitioners			
				
(a) for principal place of business 	300,000	F6. (i) Includes advocates, barristers, solicitors, attorneys-at-law, notaries public, conveyancers.	
plus for each non-citizen principal, partner, practitioner, associate or employee, professionally qualified, who is engaged in the business	200,000		
plus for each other non-citizen employee	50,000		
				
(b) plus for each branch office	20,000	(ii) Professionally qualified means a person holding a degree, diploma or certificate in law from a tertiary institution.	

Category F7.	Accounting Practitioners			
				
(a) for principal place of business 	300,000	F6. (i) Includes accounting, auditing, book-keeping, plus data processing and tabulating services provided as part of the accounting, audit and book-keeping services.	
plus for each non-citizen principal, partner, practitioner, associate or employee professionally qualified, who is engaged in the business	200,000		
plus for each other non-citizen employee	50,000		
				
(b) plus for each branch office	20,000	(ii) professionally qualified means a person holding a degree, diploma or certificate in accountancy from a tertiary institution.	

Category F8.A	Engineering and Architectural Services or Practitioners			
				
(i) for principal place of business 	300,000	F8.A Professionally qualified means a person holding a degree, diploma or certificate in engineering or architecture from a tertiary institution.	
plus for each non-citizen principal, practitioner, partner, associate or employee, professionally qualified, who is engaged in the business	150,000		
				
(ii) plus for each branch office	20,000		
				
Category F8.B	Core Drilling, Assaying, Geological and Prospecting Support Services	200,000	F8.B Includes persons, institutions and laboratories performing core and radial drilling and/or assaying, geological and prospecting support services on a fee or contract basis.	
				
plus for each non-citizen principal, practitioner, partner, associate or employee who is engaged in the business	50,000		
				
Category F8.C	Surveyors and Draftsmen	125,000	F8.C Includes land surveyors, quantity surveyors, ship surveyors and all kinds of draftsmen.	
				
plus for each non-citizen principal, practitioner, partner, associate or employee who is engaged in the business	50,000		
				
Category F9.	Business, Financial and Management Services and Consultants, Advertising and Marketing Services			
				
(i) for principal place of business 	200,000	F9. (i) Includes all kinds of consultants and consulting services plus business, financial, and management services.	
plus for each non-citizen principal, partner, or employee who is engaged in the business	150,000		
				
(ii) plus for each branch office	20,000	(ii) Includes advertising agencies, organising and placing of advertising for clients in various types of media, marketing research services.	

			(iii) Excludes carrying on business as real estate agent or property manager for which a separate Category F5 licence is required.	
				
			(iv) Excludes carrying on business as a conveyancer for which a separate F6 licence is required.	
				
Category F10.	
Vacant			
				
Category F11.	Other Business Services not separately scheduled	75,000	F11. Includes the following business services:	
				
For each non-citizen principal, partner, associate or employee who is engaged in the business	50,000		

			- photocopying and duplicating services	
				
			- stenographic, mailing list, typing and secretarial services	
				
			- language translation and interpreting services	
				
			- business security and protective services	
				
			- debt collection and credit rating services	
				
			- other business and administrative services and agencies not elsewhere classified.	
				
CLASS G:	PERSONAL, SOCIAL, RECREATIONAL AND REPAIR SERVICES			
				
Category G1.	Medical and Dental Practitioners and Optometrists			
				
G1.A Medical Practitioners	200,000	G1.A & B Professionally qualified means a person holding a degree, diploma or certificate in medicine, surgery, dentistry or optometry.	
Plus for each non-citizen practitioner, principal, associate, partner or employee, professionally qualified, who is engaged in the business	150,000		
plus for each other non-citizen employee	50,000		
				
G1.B Dental Practitioners and Optometrists	150,000		
plus for each non-citizen practitioner, principal, associate, partner or employee, professionally qualified, who is engaged in the business	100,000		
plus for each other non-citizen employee	50,000		
				
Category G2.	Masseurs and Physiotherapists	25,000		
				
Category G3.	Midwives	10,000		
				
Category G4.	Nursing Services	10,000		
				
Category G5.	Veterinary Surgeons	100,000		
				
Category G6.(a)	Cinema and Theatre Operators	75,000		

(b) 	

Video Operators	25,000	G6.(b) Includes operators of video where a viewing or admittance fee is charged.	

Category G7.	

Night Club and Dance Hall Operators	75,000	G7. Hotels and all other licensed premises are also subject to 10% Hotel and Licensed Premises Goods and Services tax.	
				
Category G8.	Recreational and Pleasure Grounds and Facilities	25,000	G8.(i) Includes private bird parks, botanical gardens, zoos, underwater observatories, camping grounds, but not nature walks.	

			(ii) Applies to recreational services available to the general public were payment is required for admission or for the facilities provided.	
				
Category G9.	Riding and Driving Schools	50,000	G9. Includes horse riding ranches or schools and vehicle driver training schools and services.	
				
Category G10.	Recreational Sporting and Social Services	25,000	G10. Includes practitioners and institutions providing instruction and tuition in dancing, music, arts and crafts, physical culture, aerobics, scuba diving, judo, yoga and similar sports or recreational services.	
				
plus for each non-citizen employee, principal or partner	10,000		

Category G11.	Video Cassette Hiring and Hire of Video Cassette Recorders and Television Equipment			
				
Category G11.A	Hire of Video Cassettes	75,000	G11.A Refers to businesses hiring video cassettes to members of the public. Tax is also payable under the Video Cassettes (Tax on Hiring) Act No. 37 of 1984.	

Category G11.B	Hire of VCR and TV equipment	50,000	G11.B Permits the holder to hire V.C.R. and TV equipment	

Category G12.	Laundries, Laundromats, Dry Cleaning	100,000	G12. Includes laundries, laundromats, dry-cleaning and pressing services.	
				
Category G13.	Photographers and Photo Processing			
				
(a) Photographers	50,000	G13.(a) Includes portrait photography for the general public plus commercial photography for advertising agencies, publishers and other industrial use. Permits the developing of film for use in the business.	

(b) Photo Processing and Photographers	100,000	G13.(b) (i) Includes all the business activities in G13(a) plus developing films and making photographic prints and enlargements for the trade or for the general public (other than for the motion picture industry).	

			(ii) A G13.(b) licence is not required by retail shops acting as agents for film printers.	
				
			(iii) Permits the holder to sell retail cameras and accessories and photographic materials of all kinds without D3 licence.	
				
Category G14.	Beauty Salons, Barbers and Hairdressing Services			
				
(a) Beauty Salons / Beauty Centres	25,000	G14(a) Permits the holder to sell beauty products and similar from the premises without D3 licence.	
plus for each non-citizen principal, partner or employee	25,000		

(b) Barbers and Hairdressing Services	50,000	G14(b) Permits the holder to sell haircare products and similar goods from the premises without D3 licence.	
plus for each non-citizen principal, partner or employee	25,000		

Category G15.	Repair of Electrical Machines and Electronic Equipment and Miscellaneous Repair Services			
			G15.A Includes repair and services of electrical machines and electronic equipment including video cassette recorders, television sets, tape recorders, record players, hi-fi equipment, computers, photocopiers and facsimile machines.	
G15.A Repair of Electrical Machines and Electronic Equipment	50,000		

plus for each non-citizen principal, partner or employee who is engaged in the business	25,000		

G15.B Miscellaneous Repair Services	15,000	G15.B (i) Excludes the manufacture, supply and/or installation of all new goods, equipment or units for which class B Manufacturing or D3 Retail licences are required. Also excludes motor vehicle repair shops – refer C3.	

plus for each non-citizen principal, partner or employee who is engaged in the business	10,000		

			(ii) Includes watch, clock and jewellery repairs, locksmiths, shoe repairers, upholsterers and repair of miscellaneous household appliances.	
				
			(iii) Holders of a B17 Category licence do not require a G15.B Category licence re repair of domestic appliances.	
				
Category G16.	Owners of Vending Machines	15,000		
(closed to non-citizens)			
				
Category G17.	Owners or Operators of Electronic Games and Similar Machines	15,000	G17. Tax under the Amusement Machines Act is also payable.	

Category G18.	Other Personal, Social and Recreational Services	15,000	G18.Includes:	

plus for each non-citizen employee, principal or partner who is engaged in the business	10,000	- own account teachers including language tuition (excludes teachers in schools or institutions not conducted for profit which are exempt under Second Schedule of the Business Licence Act).	

			- Typists working alone, but not business services or agencies which are licensed under Category F11.	
				
			- privately owned lawn mowing businesses, but non hire of lawn mowers.	
				
			- domestic employment agencies, shopping services and subscription libraries.	
				
			- artisan tailors, launderers, millners and dressmakers working alone or employing not more than two apprentices.	
				
Category G19.	Education Schools and Training Services	40,000	G19.(i) Excludes schools or institutions not conducted for profit.	
				
plus for each non-citizen employee, principal or partner who is engaged in the business	20,000		
				
			(ii) Includes private kindergartens, secretarial and typing schools, colleges or institutions, computer awareness and training schools and institutions, training in the hotel and restaurant, hospitality industry; training in the building construction trades.	
				
			(iii) Holders of G19 licences are not permitted to directly engage in any of the business or construction activities specified under other categories such as F11 or C1 or C2, etc., unless separate such licences are also held.	
				
CLASS I:	UTILITIES			
				
Category I1.	Electricity Generation and Distribution Companies		Generally
Turnover means gross revenue received in the licensing period from the sales of the principal services provided but excluding revenue earned from the installation, maintenance and leasing of equipment used in the delivery of such services where the charges for such installation, maintenance and leasing of equipment do not include any provision for the use of the principal services provided at no additional charge.	
3.50% of the total turnover from electricity sales during the licensing year	3.50%		

Category I2.	Telegraphic and Telecommunication Service Providers			

3.50% of the total turnover from telephone communications traffic during the licensing year	3.50%	I2. Includes both national and international telephone, telegraphic and telecommunication services."	

SCHEDULE 2

"THIRD SCHEDULE

Business Categories	Section 15A
Abatement of fees	

B4
B5A
B8
B10A
B10B
B13
B14
B16
B20
C2
D3
D4
D9
D17
E2
E3
E4
E5
E9
E10
G6 – G19 (inclusive)"