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    File Taxes Using Fillable Returns

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  • Frequently Asked Questions (FAQ)

    Frequently Asked Questions (FAQ)

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    Tax Due Dates

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  • Licenses

    Licenses

    Learn about the various licenses at the Inland Revenue Division. Read More
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    Klub IRD

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Did You Know

  • The new Income Tax Amendment for 2020 is called the Residential Tax
  • That this tax is payable only on Residential rent
  • That Income from that source should be filed separately from that disclosed on your Personal Income Tax Return
  • That the Tax, Residential Rent, is 20% of the Net Income
  • That the tax is due by March 31, 2021
  • That the unpaid tax payable attracts penalty of 10% and monthly interest of 1%

Liquor License

Governance

Payee

  • Any person who sells liquor by retail at a tavern, a hotel, restaurant, club or night bar and any person who sells liquor by wholesale on premises named in the license

License Fee Due Date

  • The license fee must be paid by the 31st of December preceding the year to which the license is related. E.g. License for 2016 should be paid by 31 December 2015

Types of Licenses

Wholesale

  • A holder of this license is authorized to sell liquor in any quantity exceeding two (2) gallons
  • Liquor should not be consumed on the premises
  • Opening hours are 8:00 a.m. to 8:00 p.m.
  • The fee is $1,000.00 per annum

Retail

  • A holder of this license is authorized to sell liquor by retail in any quantity not exceeding two (2) gallons
  • Liquor may be consumed on the premises
  • Opening hours are 6:00 a.m. to 9:00 p.m. including weekends except bank holidays
  • The fee is $700.00 per annum

Tavern

  • A holder of this license is authorized to sell liquor by retail in quantities not exceeding two (2) pints
  • Liquor may be consumed on or off the premises
  • Any person already in possession of a retail license and who operates a tavern is not required to obtain a tavern license
  • Opening hours are from 9:00 a.m. to 11:00 p.m.
  • The fee is $100.00 per annum

Hotel

  • Hotels that sell liquor for consumption on the premises require this license
  • The license is required whether the consumers are guests of the hotel or not
  • If the hotel also operates as a restaurant, a separate license is not required
  • Opening hours are from 8:00 a.m. to 2:00 a.m.
  • The fee is $700.00 per annum

Restaurant License

  • This is required for all restaurants and other places where food is consumed and liquor is offered for sale for consumption on the premises
  • Opening hours are from 8:00 a.m. to 2:00 a.m.
  • The fee is $700.00 per annum

Club License

  • A magistrate issues this license once he is satisfied that the club was not formed for illegal or immoral purposes
  • The club is authorized to sell to its members and their invitees' liquor for consumption on its premises
  • If the club restricts the sale of liquor to its members and has complied with the requirements of the Clubs Act, it is exempted from the payment of that fee
  • If the club sell to the public an annual fee of $700 is payable

Night Bar License

  • A holder of this license is authorized to sell liquor for consumption on the premises
  • Opening hours are 6:00 p.m. to 6:00 a.m.
  • The fee is $600.00 per annum

Occasional Liquor License

  • The Comptroller grants this license to persons desirous of selling liquor at places of entertainment, shows, festivals etc. where refreshments are likely to be consumed
  • This license is granted for a period not exceeding seven days and is subject to the conditions of the permit
  • The fee is $25.00 for each day or part thereof

Temporary License

  • The Comptroller grants this to persons who intend to sell between the time of application and the court hearing date
  • It is usually granted from the application date to the date of the court hearing

Special License

  • This license is granted by the Comptroller to persons who intend to sell liquor but does not fall under the above categories
  • The fee is $50.00

Other Fees

  • A late fee of 10% is charged of the Liquor License fee and shall be payable on payment of fees made after the due date

Offences

  • Any person who act in contravention of or fail to comply with any of the provisions of this act or any regulation or order made there under of the act in contravention of or fails to comply with the condition of any license issued or authority granted under or in pursuance of this act is guilty of an offence against the Act

Civil Penalties

  • Any person who is guilty of the offence against this Act is liable on convention to a fine of one thousand dollars ($1,000.00), imprisonment for a term of six (6) months or to both such fine and imprisonment

Appeals

  • See Section 14 of the Act