48 Consumption Tax

(1) A Consumption Tax is imposed on any Person (in this Law referred to as "the Consumer") who purchases consumable Goods or Services in any Restaurant, Hotel, Hotel Facility, Bar or Event Centre in the State.

(2) The rate of Tax imposed is as specified in the First Schedule to this Law and shall be administered by the Service.

(3) The rate to which this Tax applies shall be the total cost of consumables or personal services supplied to a Consumer.