Home | Databases | WorldLII | Search | Feedback Palau Sessional Legislation

Amendment to 40 PNC Hotel Room Tax, Extension of Bureau of Land & Survey, RPPL 8-33 2011

PALAU

EIGHTH OLBIIL ERA KELULAU
RPPL NO. 8-33
Third Regular Session, July 2009
(Introduced as House Bill No. 8-44-3, HD1, SD1,CD1)

AN ACT

To amend Title 40 of the Palau National Code in order to clarify that the hotel room tax established in Section 1401 of Title 40 applies only to paying guests of hotels, and for other related purposes.

THE PEOPLE OF PALAU REPRESENTED IN THE OLBIIL ERA KELULAU DO ENACT AS FOLLOWS:

Section 1. Amendment. Section 1401 of Title 40 of the Palau National Code, as amended by RPPL No. 7-37, is hereby amended to read as follows:

A' 1401. Hotel room tax.

(a) An excise tax is hereby levied which shall be assessed and collected monthly, against guests of a room or rooms in a hotel, lodging house or similar facility with twenty-one (21) rooms or more, located in the Republic, of ten percent (10%) of the net room charge for such accommodation, or $10.00 per room per night, whichever is greater. For facilities with twenty (20) rooms or less, an excise tax is hereby levied of ten percent (10%) of the net room charge for such accommodation, or $5.00 per night, whichever is greater. Every hotelkeeper doing business located in the Republic shall pay to the Director on or before the fifteenth day of each month, all hotel room taxes collected under this section. This tax will be effective on January 1, 2008.

(b) No tax shall be levied under this section against any guest who pays no room charge in connection with authorized promotional activities on behalf of Palau=s tourism industry, nor shall any hotelkeeper be obligated to collect or pay any excise tax for any room occupied by such a guest. The exemption contained in this subsection shall only apply if the Palau Visitors Authority certifies that the guest=s stay is in connection with authorized promotional activities on behalf of Palau=s tourism industry.

(c) Palau Visitors Authority will be responsible for keeping a record of all guests who are authorized under the exemption contained in subsection (b) and for reporting to the Ministry of Finance, on an annual basis, how many guests stayed without charge under the above exemption, for how many nights, and in which hotels.

(d)....@

Section 2. Amendment. Section 1305 of Title 35 of the Palau National Code as amended by RPPL 7-52, RPPL 7-54, and RPPL 8-10 is hereby amended to state as follows:

A' 1305. Bureau of Lands and Surveys responsibilities; land registration employees.

(a) The Bureau of Lands and Surveys within a reasonable time period not to extend beyond September 30, 2012, shall proceed on a systematic basis to ensure the designation of areas and survey of all lands and monumentation of all land within the Republic....

....

(d) The Bureau shall complete the surveying required under this section within a reasonable time period not to extend beyond September 30, 2012....

....@

Section 3. Effective Date. This Act shall take effect upon its approval by the President
of the Republic of Palau or upon its becoming law without such approval, except as otherwise provided by law.

PASSED: November 03, 2011

Approved this 8th day of November , 2011.

/s/
HE Johnson Toribiong
President
Republic of Palau