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In this Decree unless the context otherwise requires-

"casino" means any building or part of a building licensed as such under the provisions of the Casino Licensing Act, 1959 (Act 35 of 1959);

"Commissioner" means the Commissioner of Income Tax;

"licensee" means a company to whom a licence to operate a casino has been issued under the provisions of the Casino Licensing Act, 1959;

"gross revenue" means the total of all sums received by a licensee as gaming, wagering or betting winnings less only the total of all sums paid out as gaming, wagering or betting losses during any calendar month;

"tax" means the Casino Revenue Tax imposed by this Decree.