Commencement: 1 January 1993

REPUBLIC OF VANUATU

BUSINESS LICENCE (AMENDMENT) ACT
NO. 19 OF 1992

Arrangement of Sections

1. Amendment of section 14 of Chapter 173.
2. Amendment of Schedule 1 to the principal Act.
3. Commencement.

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REPUBLIC OF VANUATU

BUSINESS LICENCE (AMENDMENT) ACT
NO. 19 OF 1992

Assent: 16/12/92
Commencement: 01/01/93

An Act to amend the Business Licence Act [CAP 173].

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

AMENDMENT OF SECTION 14 OF CHAPTER 173

1. Section 14 of the Business Licence Act, [CAP 173] in this Act referred to as the 'principal Act' as amended is further amended by repealing subsection (2) and substituting the following subsection:-

"(2) Where a person carries on more than one business or category of business in the same premises, he shall take out a licence in respect of each business or category of business:

Provided that in any case where a person is liable to pay more than one licence fee as aforesaid and where any business is of such minor extent that it is only incidental to another business or a necessary adjunct thereto, such person shall be exempted from the obligation to take out a licence or pay any fee therefor."

AMENDMENT OF SCHEDULE 1 TO THE PRINCIPAL ACT

2. Schedule 1 to the principal Act as amended is further amended as follows:-

(a) In item 'Category B16' -

(i) by repealing paragraph (c), and the corresponding figure '10,000' in the column headed 'Annual Fee' and substituting the following paragraph and the figure respectively:-

"(c)	Kava Bars - Port Vila Municipality Area of Efate Island

Located within the Port Vila Municipality area of Efate Island 	20.000";

(ii) by inserting after paragraph (c), and the corresponding figure '20.000' in the column headed 'Annual Fee', the following paragraph and the figure respectively:-

"(d)	Kava Bars - All other locations

Located in Vanuatu other than within the Port Vila Municipality area of Efate Island 	10.000".

(b) By deleting the item 'Category D2 Petroleum Importers,' in the column headed "Classes and Categories of Business" and the corresponding figure "3.5%" in the column headed 'Annual Fee' and the item 'D2' in the column headed 'Remarks' and substituting the following item in the columns headed "Classes and Categories of Business" and 'Remarks' respectively:-

"Category D2 Petroleum Importers/
Wholesalers/Retailers

3.0% of the turnover from sales of petroleum products during the year.	D2 (i) A D4 licence is required for each retail or wholesale outlet operated by the D2 licence.	
	(ii) Turnover means gross revenue received or accrued from the sale of imported petroleum products plus the net revenue received or accrued from sales of drums, cylinders and containers.	
	(iii) Applies to importers of petroleum products who then retail or wholesale those products.	
	(iv) Petroleum products include 'gasoline, motor spirits, petrol, diesel, oil, kerosine, lubricating oils and 'greases and other products from crude petroleum gas and related products.	

(c) In item 'Category D3', by repealing paragraph '(c)' and the corresponding figure '60,000' in the column headed 'Annual Fee' and substituting the following paragraph and figure respectively:-

"(c) Citizen owned general retailer and wholesaler	50,000".

(d) In item 'Category F2' -

(i) in paragraph A, by deleting the figure '400,000' in the column headed 'Annual Fee' and substituting the figure '300,000';

(ii) in paragraph B, by deleting the figure '500,000' in the column headed 'Annual Fee' and substituting the figure '300,000'.

(e) In item 'Category F4' -

(i) in paragraph A, by deleting the figures '3.00%' in subparagraphs (ii) and (iii) and in the column headed 'Annual Fee' corresponding to those subparagraphs and substituting the figure '4%';

(ii) in paragraphs B and C by deleting the figure '3.0%' in subparagraph (ii) and in the column headed 'Annual fee' corresponding to those subparagraphs and substituting the figure '4.0%'.

(f) In item 'Category F6' -

(i) by repealing paragraphs (a) and (b) and the corresponding figures in the column headed 'Annual Fee' and substituting the following paragraph and figures:-

"4.0% of turnover for the licensing year......... 4.0%
Subject to a minimum fee of ........... VT 100,000";

(ii) by inserting after paragraph (ii) in item F6, in the column headed 'Remarks', the following paragraph:-

"(iii) Turnover means gross operational business income, cash or accrued, derived from both local and overseas sources, as reward for professional, business or personal services rendered, including all fees, charges, commissions and retainers.
Excluded is the reimbursement of the actual costs of disbursements such as Government statutory charges e.g. stamp duty, registration and licence fees".

(g) In item 'Category F7'-

(i) by repealing paragraphs (a) and (b) and the corresponding figures in the column headed 'Annual Fee' and substituting the following paragraph and figures:-

"4.0% of turnover for the licensing year .......... 4.0%
Subject to a minimum fee of ..............VT 100,000";

(ii) by inserting after paragraph (ii) in item F7 in the column headed 'Remarks' the following paragraph:-

"(iii) Turnover means gross operational business income, cash or accrued, derived from both local and overseas sources as reward for professional, business or personal services rendered, including all fees, charges, commissions and retainers.
Excluded is the reimbursement of the actual cost of disbursements such as Government statutory charges e.g. stamp duty, registration and licence fees."

(h) In item 'Category F9'-

(i) by repealing paragraphs (i)	and (ii) and the corresponding figures in the column headed 'Annual Fee' and substituting the following paragraph and figures:-

"4.0% of turnover for the licensing year ......... 4.0%
Subject to a minimum fee of............ VT 100,000";

(ii) by inserting after paragraph (iv) in item F9 in the column headed 'Remarks' the following paragraph:-

"(v) Turnover means gross operational business income, cash or accrued, derived from both local and overseas sources as reward for professional, business or personal services rendered, including all fees, charges, commissions and retainers."

(i) In item 'Category G1' -

(i) by repealing paragraph G1.A and the corresponding figures in the column headed 'Annual Fee' and substituting the following paragraph and figures:-

"G1.A Medical Practitioners

4.0% of turnover for the licensing year .......... 4.0%
Subject to a minimum fee of............. VT 100,000";

(ii) by inserting after the item 'G1.A & B' in the column headed 'Remarks' the following paragraph:-

"G1.A Turnover means gross operational business income, cash or accrued, derived from both local and overseas sources as reward for professional medical services rendered, including all fees and charges and related tests etc."

COMMENCEMENT

3. This Act shall come into force on the 1st day of January, 1993.

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