80 Imposition of goods and services tax

(1) A tax is hereby imposed on any person (referred to in this Bill as "the Consumer") who:

(a) pays for the use or possession or for the right to the use or possession of any hotel, hotel facility or events centre; or

(b) purchases consumable goods or services in any restaurant in Plateau State whether or not located within a hotel.

(2) The amount to which this tax applies shall be the total cost of facilities, consumable goods or personal services supplied to a consumer in, by or on behalf of the Hotel, Restaurant or Events Centre.