Finance Act, 2002

Registered Bookmaking Premises Duty.

66.—(1) An excise duty of €380 shall be charged, levied and paid on the registration and also on every renewal of the registration of any premises in the register of premises maintained by the Revenue Commissioners under the Betting Act, 1931 , in which the business of bookmaking is carried on.

(2) The duty imposed by this section shall be charged and levied on and shall be paid by the person who is entered in such register as the proprietor of the premises concerned.

(3) Where the excise duty of €380 imposed by this section, has been paid in respect of the registration or the renewal of the registration of any premises in the said register for any year, the said excise duty shall not (unless the registration is renewed under section 78 ) be charged or levied on any subsequent registration, taking effect within the said year, of the said premises in the said register.

(4) In this section the word “year” means a period of twelve months beginning on any 1st day of December.