Palau Sessional Legislation
SEVENTH OLBIIL ERA KELULAU
RPPL No. 7-57
Fifteenth Regular Session, July 2008
(Re: as Senate Bill No. 7-265, SD3)
To amend RPPL No. 7-42 to provide for collection of the Green Fee, to effect the intent of the tax exemption, and for other related purposes.
THE PEOPLE OF PALAU REPRESENTED IN THE OLBIIL ERA KELULAU DO ENACT AS FOLLOWS:
Section 1. Amendment. Title 24, Chapter 34, as amended by RPPL No. 7-42, is hereby further amended as follows:
A' 3413. Environmental Protection Fee ("Green Fee").
(a) Effective on April 1, 2009, the Minister of Finance, or his or her authorized designee, shall be authorized to implement a tourist and visitor environmental protection arrival fee of thirty dollars ($30.00) to be allocated as follows:
. . . .
(d) Effective on April 1, 2009, each airline operating in Palau shall be responsible for collecting the Green Fee for tourists and visitors, as defined by regulation, departing the Republic on its airline. The Green Fee collection shall be collected with the departure tax as set forth in 40 PNC '1403 and the regulations promulgated thereunder. Each airline shall transfer all funds collected no later than the fifth day of each month. The Division of Customs shall be responsible for collecting the Green Fee from all other tourists and visitors, as defined by regulation, departing from the Republic. These regulations shall include reasonable provisions to exempt special guests of the Republic from paying the Green Fee.
. . . .
' 3433. Fund Use and Disbursement of Funds.
(a) . . . .
. . . .
(f) When a site is in a situation described in subsection (e) of this section, . . . In the case of any site that commits three (3) of the violations described in subsection (e) of this section, the PANF will stop funding this particular site for at least one (1) year. . . .
. . . .
' 3444. Tax Status.
The PANF shall be exempt from taxes under 40 PNC, Chapter 12, gross revenue and net income tax, and from all state government regulations or control and shall be considered a nonprofit corporation under 40 PNC, ' 1002 for all purposes.
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Section 2. Regulations. Within 30 days after the effective date of these amendments, the Director of the Bureau of Revenue, Customs and Taxation shall promulgate regulations as may be necessary to implement these amendments, which shall be exempt from the Administrative Procedures Act, 6 PNC Chapter 1.
Section 3. Effective Date. This Act shall take effect upon its approval by the President, or upon becoming law without such approval, except as otherwise provided by law.
PASSED: January 6, 2009
Approved this 13th day of January , 2009.
Tommy E. Remengesau, Jr.
Republic of Palau