An operator of a hotel, resort cottage, villa and guesthouse designed to accommodate guest at a cost for sleeping and taking meals therein, and that it is for the general public convenience.
Hotels must have at least 10 rooms with a common dining room and are classified into four categories (A, B, C, D), based on their minimum per room rate. The Jamaica Tourist Board provides this categorization annually as a list. However, Hotels not on the list must still pay the licence fee.
Licence can be for three, four, six or twelve month periods. The officer assigned to the case will generate a letter to the taxpayer for outstanding payments based on the ocular inspection of the JTB list.
This licence falls in the group of licences for which the Inland Revenue Department. acts as a collecting agency for other government agencies who do their own monitoring and enforcement.
Based on certain prescribed criterion and rates, a payment advice is prepared for the taxpayer to inform the cashier of the amount payable. An official receipt is issued to the taxpayer as result of the payment being accepted. The taxpayer is obliged to present this receipt as proof of compliance.
Rates Rules:
- Category A (Exceeding US$72 per room per day single occupancy) = J$600 per room per annum
- Category B (Exceeding US$51 - 72 per room per day single occupancy) = J$500 per room per annum
- Category C (Exceeding US$30 - 51 per room per day single occupancy) = J$300 per room per annum
- Category D (Exceeding Under US$30 per room per day single occupancy) = J$150 per room per annum
- Resort Cottages & Guest houses = J$300 per room per annum
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