Free State Gambling Levies Act, 2010

Jurisdiction
South Africa · Free State
Citation
Act 1 of 2010
Date
31 March 2010
Language
English
Type
Legislation
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Free State
South Africa

Free State Gambling Levies Act, 2010

Act 1 of 2010

(English text assented to and signed by the Premier.)ACTTo provide for regulation of gambling levies; and to provide for matters incidental thereto.Be IT ENACTED by the Provincial Legislature of the Free State Province as follows:

1. Definitions

(1)In this Act, unless the context indicates otherwise–“board” means the Free State Gambling and Liquor Board;“Gambling Act” means the Free State Gambling and Liquor Act, 2010 (Act No. 6 of 2010);“prescribed” or “prescribe” means prescribed by regulation;“responsible Member” means the Member of the Executive Council responsible for Finance; and“this Act” means the Free State Gambling Levies Act, 2010.
(2)Definitions of the Gambling Act is mutatis mutandis applicable to this Act.

2. Gambling levy

(1)
(a)Over and above any value-added tax or other sales tax, if any, and income tax which may be payable in terms of any other law, every holder of a licence envisaged in the Gambling Act (except a manufacturer, maintenance or supplier licence) is liable to pay, at such intervals as may be prescribed, a gambling levy which levy is calculated on such basis and at such rate as may be prescribed, and be payable in the manner and before the date as prescribed: Provided that different rates may be so prescribed in respect of different types of licences.
(b)A person who has made a winning bet with a bookmaker must pay the prescribed levy on the amount and in the manner, as prescribed.
(2)Any payment of the gambling levy referred to in subsection (1), must be accompanied by a return in the form determined by the board.
(3)Notwithstanding anything to the contrary contained in any other law, there is no period of grace for the payment of the gambling levy referred to in subsection (1), and if such levy is not paid on or before the prescribed date referred to in subsection (1), the licence may be suspended by the board in terms of section 84 of the Gambling Act until the gambling levy and the penalty payable in terms of section (4), have been paid.
(4)Any licence holder who fails to pay the gambling levy on or before the prescribed date referred to in subsection (1), must in addition to such gambling levy, pay for each day or part of a day during which such licence holder is liable for the payment of the gambling levy, a penalty calculated at the prescribed rate of the outstanding amount: Provided that the total amount of such penalty must not exceed twice the total amount of the gambling levy payable.

3. Punitive gambling levies

(1)Where a person is convicted of a contravention of section 122(1)(b) of the Gambling Act, the board must estimate the amount such person would, in the opinion of the board, have been liable to pay as gambling levies in terms of section 2 had he or she been the holder of a licence, and the board must forthwith notify such person in writing of the amount so estimated.
(2)The amount referred to in subsection (1) must be estimated in respect of a period of not more than 3 years calculated retrospectively from the date of conviction of the person concerned.
(3)The amount estimated in terms of subsection (1) must be paid by the person convicted in the manner prescribed in terms of section 2(1)(a) within 21 days from the date of the notice referred to in subsection (1).
(4)The provisions of section 2(4) apply mutatis mutandis in respect of a person who is liable to pay gambling levies under this section.
(5)The provisions of this section apply to a person who paid an admission of guilt fine in terms of section 57 of the Criminal Procedure Act, 1977 (Act No. 51 of 1977).
(6)Notwithstanding the provisions of section 84 of the Gambling Act, the board may estimate punitive levies payable by the licensee in relation to the period contemplated in section 84(1)(d) of the Gambling Act.

4. Depositing of levies

(1)All gambling levies payable in terms of the provisions of this Act and all penalties on the levy under this Act must be paid to the board for the benefit of the Provincial Revenue Fund and the board must weekly pay such amounts over to the Provincial Revenue Fund, furnishing such returns and information as the Provincial Treasury may require.
(2)All gambling levies payable in terms of the provisions of this Act are debts due to the Provincial Administration of the Free State, and may be recovered in a competent court by the said Administration or by the board on behalf of the Administration: Provided that the board must primarily be responsible for the collection of the said amounts on behalf of the Provincial Administration.

5. Regulations

(1)The responsible Member may, in consultation with the Member of the Executive Council responsible for Gambling, make regulations regarding gambling levies as contemplated in this Act.
(2)Before making regulations in terms of this Act, the responsible Member must publish the draft regulations for a period of not less than a month in the Provincial Gazette, together with a notice in at least one newspaper declaring his or her intention to make such regulations and inviting interested parties to furnish comments thereon.

6. Transitional clause

Regulations or rules in relation to levies issued in terms of the Free State Gambling and Racing Act, 1996 (Act No. 6 of 1996), is deemed to be issued in terms of this Act.

7. Short title

This Act is called the Free State Gambling Levies Act, 2010, and must commence on the same day as the Free State Gambling and Liquor Act, 2010.
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History of this document

11 June 2010
Commenced
31 March 2010 this version
Assented to

Cited documents 2

Legislation 2
  1. Criminal Procedure Act, 1977
  2. Free State Gambling and Liquor Act, 2010

Documents citing this one 0