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APPROVAL OF RACECOURSES

(under section 14 omitted)

Orders

(under sections 28, 29 and 30)

The Betting, Gaming and Lotteries (Bookmakers' Levy Scheme) Order. 1965

 The Betting, Gaming and Lotteries (Bookmakers, Levy Scheme) (Overseas Horse Races) Order, 1967.

Resolutions

(under section 33(1))

The Betting, Gaming and Lotteries (Bet Winnings Tax) Resolution, 1977

The Betting, Gaming and Lotteries (Pool Betting Duty: Racing Pools) Resolution. 1979

Directions

(under section 33 (2)(a) )

The Betting, Gaming and Lotteries (Bet Winnings Tax) Directions 1972

ORDER

(under section 43 (2) )

The Betting, Gaming and Lotteries (Excepted Machines) Order, 1989

The Betting, Gaming and Lotteries (Excepted Machines) (Prescribe Premises) Order. 1990

REGULATIONS

(under section 57)

The Betting. Gaming and Lotteries Regulations. 1969

REGULATIONS

(under section 65)

The Betting. Gaming and Lotteries (Bet Winnings Tax) Regulations.1972

The Betting. Gaming and Lotteries Regulations, 1975

The Licensed Betting Office Rules, 1965

Totalisators on Racecourses

  

THE BETTING, GAMING AND LOTTERIES ACT

ORDER

(under sections 28, 29 and 30)

THE BETTING. GAMING AND LOTTERIES (BOOKMAKERS' LEVY SCHEME)

ORDER, 1965

(Made by the Minister on the 13th day of December, 1965)

 

[Ist January, 1966.]

1. This Order may be cited as the Betting. Gaming and Lotteries (Bookmakers' Levy Scheme) Order. 1965.

Preliminary

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 2. In this Order-

    1. "bookmaker" means a person who is the holder of a bookmaker's permit;
    2. bets made with the servant or agent of a bookmaker shall. unless the contrary is proved, be deemed to have been made with the bookmaker.,
    3. a bet or any part thereof (as the case may be) shall be regarded as "laid off" if and only if-
      1. the bookmaker accepting the bet Cm this Order referred to as "the first bookmaker') transfers the contingent liability of the bet or part thereof (as the case may be) to another bookmaker (in this Order referred to as "the second bookmaker") by means of a fresh bet made by the first bookmaker with the second bookmaker;
      2. the second bookmaker has accepted such fresh bet while carrying on business as a bookmaker;
      3. at the time when the fresh bet was made the first bookmaker informed the second bookmaker that such fresh bet was made for the purpose of laying off his contingent liability; and
      4. where the bet relates to double or multiple events such fresh bet was made before the termination of the first event;
    1. "Commissioner" means the Commissioner of Inland Revenue;
    2. "horse racing day" means a day on which the public are admitted to an approved racecourse for the purpose of attending horse races there;
    3. "horse races" means horse races held in Jamaica;
    4. "void bets" refers to bets which become void for any reason other than the mutual consent of the parties to the bet.

Levy

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3. (1) A monetary contribution shall be payable by every bookmaker who in any levy period conducts a business which includes betting transactions on horse races. 

(2) The monetary contributions payable by each bookmaker shall be a levy in respect of each horse racing day in relation to which lie conducts business as aforesaid equal to the sum of- 

(a) 10 per centum of the total amount of all stakes on bets accepted by the bookmaker in respect of horse races to be held on that day; and

(b) the amount of eighty dollars:

Provided that-

    1. if a bet is laid off the stakes in relation thereto received by the second bookmaker shall not be taken into account as regards such second bookmaker for the purposes of this sub-paragraph;
    2. the amounts staked in relation to void bets shall not be taken into account for the purposes of this subparagraph; and
    3. the levy shall not exceed-
      1. one-third of the total amount, subject to subparagraphs (1) and (ii) of this proviso, of all stakes on bets accepted by the bookmaker in respect of horse races to be held on that day; or
      2. eighty dollars.

Whichever is the greater.

4. Payment of amounts due on account of the levy shall be made to the Commissioner in accordance with the following procedure-

  1. within fourteen days of the end of each week in which a horse racing day occurs the bookmaker shall make a return to the Commissioner in the form set out in the Schedule;
  2. the form shall show-
    1. amounts of all bets accepted by the bookmaker in relation to horse races held during the said week.,
    2. amounts of all bets laid off by the bookmaker with a second bookmaker;
    3. amounts of void bets,
    4. amounts of all bets accepted by the bookmaker as laid off bets from a first bookmaker;
    5. a declaration made by the bookmaker before a Justice of the Peace as respects the accuracy of the particulars furnished; and
    6. an assessment of the amount due in respect of that week on account of the levy;
  1. if no bets were accepted by the bookmaker in respect of horse races held during the said week the bookmaker shall nevertheless make the return aforesaid indicating that no bets were so accepted;
  2. the form shall be accompanied by payment of the amount of the levy as appears from the form to be payable pursuant to this Order in respect of the week to which the form relates.

5. (1) Where any amount being due and payable to the Commissioner under this Order remains unpaid, the Commissioner may, without prejudice to any other form of recovery, proceed to enforce payment under the provisions of the Tax Collection Act in like manner as if an assessment under the provisions of that Act for the enforcement of taxes had been made.

(2) A notice issued by the Commissioner to the effect that any amount is due and payable under this Order and that payment has not been made to him shall be sufficient evidence that the sum mentioned in the notice is unpaid and is due to the Commissioner. and any document purporting to be such a notice as is mentioned in this paragraph shall be deemed to be such a notice unless the contrary is proved.

Allocation of Levy

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6. (1) Subject to sub-paragraph (2), of the amount collected pursuant to this Order as a levy in each levy period the Minister may allocate an amount equal to four per centum of the total amount of all stakes on bets accepted by a bookmaker in respect of horse races held in Jamaica-

    1. for the improvement of breeds of horses; and
    2. towards contributions to purses in respect of horse races conducted on approved racecourses.
(2).Where an allocation is in respect of part of a levy period, the Minister may make adjustments as regards payment under this paragraph as will ensure that a portion of such sum as may be allocated under sub-paragraph (1) shall be payable in proportion as such number of completed months comprising part of the levy period relates to a whole levy period of twelve months, to be determined by the following formula-
. sum payable under sub-paragraph (1) .  

Multiplied by

 . Number of completed months comprising part of the levy period .

.

Divided by twelve 

= Sum Payable

 

(3) The amount allocated pursuant to sub-paragraph (1) shall be applied as follows-

    1. as to nine per centum thereof, to the improvement of breeds of horses in accordance with such scheme as may be prepared by the Jamaica Racing Commission providing for the breeders' bonuses or other awards to the breeders of native bred horses and in relation to which the Minister's approval in writing has been granted and has not been withdrawn either at the request of the Jamaica Racing Comn3ission or by the Minister in his discretion;
    2. as to ninety-one per centum thereof. towards contribution to purses in accordance with such scheme as may be prepared by the racing promoter and the Jamaica Racing Commission and in relation to which the Minister 's approval in writing has been granted and has not been withdrawn either at the request of the Jamaica Racing Commission or by the Minister in his discretion.
  1. Such amount or such portion thereof, as may be allocated pursuant to sub-paragraph (1) shall be paid over as soon as possible after the end of each month to the Jamaica Racing Commission which shall retain such amount. and shall pay over such amount so soon afterwards as the Commission is empowered so to do under the Jamaica Racing Commission Act, to the racing promoter for application in accordance with the provisions of sub-paragraph (3) of this paragraph.

  

7. (1) Of the amount collected pursuant to paragraph 3. the Minister may allocate an amount equal to six per centum of the total amount of all stakes on bets accepted by a bookmaker in respect of horse races run on approved racecourses-

      1. for the regulation and control of the horse racing industry by the Jamaica Racing Commission exercising functions under the Betting, Gaming and Lotteries Act, the Jamaica Racing Commission Act or any other enactment. based upon estimates submitted for his approval by the Jamaica Racing Commission;
      2. for the improvement of horse racing in accordance with such scheme as may be prepared by the Jamaica Racing Commission and in relation to which the Minister's approval in writing has been granted and has not been withdrawn either at the request of the Jamaica Racing Commission or by the Minister in his discretion; and
      3. for the carrying out of the functions of the Betting. Gaming and Lotteries Commission. exercising functions under the Betting, Gaming and Lotteries Act or any other enactment, based upon estimates submitted for his approval by the Betting. Gaming and Lotteries Commission.

(2) Where any portion of the total monetary contributions under this Order is-

(a) collected but not allocated; or

(b) allocated but not disbursed or applied,in accordance with the provisions of this Order, such portion shall be paid into the Consolidated Fund.

  8. Schemes approved pursuant to paragraph 6 shall on approval by the Minister be published by the Jamaica Racing Commission in a daily newspaper published in Jamaica.

General

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 9. (1) Where a business which includes betting transactions on horse races is carried on by two or more bookmakers (none of whom is a body corporate) in partnership, any return or notice required to be made to the Commissioner pursuant to this Order shall be made in respect of the whole partnership or business and signed by all the partners and the partnership shall be charged for levy purposes as a single unit.

 (2) The charge on a partnership shall be apportioned so that the levy on each partner will be equal, so, however. that if all the partners sign a request to the Commissioner for some other proportions then such other proportions shall apply.

 (1) Any notice or other document which the Commissioner is authorized or required to serve on a bookmaker under this Order may be served either personally or by being sent by post to the bookmaker's last known address.

(2) Any notice sent by post shall be deemed to have been served not later than the fifth day next succeeding the day when posted and, in proving such service, it shall be sufficient to prove that the letter containing the notice was properly addressed and posted.

SCHEDULE (Paragraph 4)

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The Betting, Gaming and Lotteries (Bookmaker31 Levy Scheme) Order, 1965

 (To be sent to the Commissioner of Inland Revenue at his 'Head Office within fourteen days of the end of any week in which a horse racing day occurs)

ORDER

(under sections 28, 29 and 30)

 THE BETTING, GAMING AND LOTTERIES (Bookmakers' LEVY Scheme:-)

(OVERSEAS HORSE RACES) ORDER, 1967

 (Made by the Minister on the 8th day of June, 1967 and confirmed by the House of Representatives on the 13th day of June, 1967)

 [Ist July, 1967.]

1. This Order may be cited as the Betting, Gaming and Lotteries (Bookmakers' Levy Scheme) (Overseas Horse Races) Order, 1967.

Preliminary

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 2. In this Order-

(a) "bookmaker" means a person who is the holder of a bookmaker's permit.,

    1. bets made with the servant or agent of a bookmaker shall. unless the contrary is proved, be deemed to have been made with the bookmaker;
    2. a bet or any part thereof (as the case may be) shall be regarded as "laid off" if and only if-

      3. (i) the bookmaker accepting the bet (in this Order referred to as "the first bookmaker") transfers the contingent liability of the bet or part thereof (as the case may be) to another bookmaker (in this Order referred to as "the second bookmaker") by means of a fresh bet made by the first bookmaker with the second bookmaker;

       (ii) the second bookmaker has accepted such fresh bet while carrying on business as a bookmaker;

      (iii) at the time when the fresh bet was made the first bookmaker informed the second bookmaker that such fresh bet was made for the purpose of laying off his contingent liability; and

      (iv) where the bet relates to double or multiple events such fresh bet was made before the termination of the first event;

    3. "Commissioner" means the Commissioner of Inland Revenue.
    4. "overseas horse races" means horse races held outside Jamaica; "void bets" refers to bets which become void for any reason other than the mutual consent of the parties to the bet;
    5. "week" means the period commencing immediately after twelve o'clock midnight on each Saturday and ending at twelve o'clock midnight on the Saturday next following.
.

Levy

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3.-(1) A monetary contribution shall be payable by every bookmaker who in any levy period conducts a business which includes betting transactions on overseas horse races, so, however. that nothing in this Order shall be construed as-

(a) requiring a bookmaker to pay a monetary contribution in respect to any betting transaction made prior to the Ist day of July, 1967-,

(b) affecting monetary contributions which are levied under any other scheme established under the Act.

(2) The monetary contribution payable by each bookmaker at the rate of eleven per centum of the total amount of all bets accepted by the bookmaker in his business in respect of overseas horse races:

Provided that-

(!) if a bet is laid off the stakes in relation thereto received by the second bookmaker shall not be taken into account as regards such second bookmaker for the purposes of this subparagraph., and

(ii) the amounts staked in relation to void bets shall not be taken into account for the purposes of this sub-paragraph.

4. Payments of amounts due on account of the levy shall be made to the Commissioner in accordance with the following procedure-

(a) within fourteen days of the end of each week the bookmaker shall make a return to the Commissioner in the form set out in the Schedule;

(b) the form shall show-

(i) amounts of all bets accepted by the bookmaker in his business during the said week in relation to overseas horse races:

  1. amounts of all such bets laid off by the bookmaker with a second bookmaker;
  2. amounts of such bets as are void bets;
  3. amounts of all bets in connection with overseas horse races accepted by the bookmaker in his business as laid off bets from a first bookmaker.,
  4. a declaration made by the bookmaker before a Justice of the Peace as respects the accuracy of the particulars furnished; and
  5. an assessment of the amount due in respect of that week on account of the levy; 

(c) if no bets were accepted by the bookmaker in his business during the said week in respect of overseas horse races the bookmaker shall nevertheless make the return aforesaid indicating that no bets were so accepted;

(d) the form shall be accompanied by payment of the amount of the levy as appears from the form to be payable pursuant to this Order in respect of the week to which the form relates.

5.(1) Where any amount being due and payable to the Commissioner under this Order remains unpaid, the Commissioner may, without prejudice to any other form of recovery, proceed to enforce payment under the provisions of the Tax Collection Act in like manner as if an assessment under the provisions of that Act for the enforcement of taxes had been made.

(2) A notice issued by the Commissioner to the effect that any amount is due and payable under this Order and that payment has not been made to him shall be sufficient evidence that the sum mentioned in the notice is unpaid and is due to the Commissioner and any document purporting to be such a notice as is mentioned in this paragraph shall be deemed to be such a notice unless the contrary is proved.

Allocation of Levy

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 6(1) Subject to sub-paragraph (2), of the amount collected pursuant to this Order as a levy in each levy period-

(a) the Minister may allocate-

(i) twenty-five per centum thereof or two thousand dollars thereof, whichever is less, to the improvement of athletic games and sports,

(ii) an amount equal to three per centum of the total amount of all stakes on bets accepted by a bookmaker in respect of overseas horse races towards-

    1. the improvement of breeds of horses; and
    2. contribution to purses in connection with horse races conducted on approved racecourses:

Provided that where in any week no horse races are held on approved racecourses, no allocation shall be made under this sub-paragraph for such week; and

(b) the remainder thereof shall be paid into the Consolidated Fund.

  1. Where an allocation under sub-paragraph (1) is in respect of part of a levy period, the Minister may make adjustments as regards payment under that sub-paragraph as will ensure that a portion ot such sum as may be allocated thereunder shall be payable in proportion as such number of completed months comprising part of the levy period relates to a whole levy period of twelve months, to be determined by the following formula-

 

. sum payable under sub-paragraph (1) .  

Multiplied by

 . Number of completed months comprising part of the levy period .

.

Divided by twelve 

= Sum Payable
 

(3) The amounts respectively allocated-

(a) pursuant to sub-paragraph (1) (a) (i). shall be applied in such manner as the Minister may think fit; and

(b) pursuant to sub-paragraph (1) (a) (ii). shall be applied as follows-

  1. as to nine per. centum thereof, to the improvement of breeds of horses in accordance with such scheme as may be prepared by the Jamaica Racing Commission providing for breeders' bonuses or other awards to the breeders of native-bred horses and in relation to which the Minister's approval in writing has been granted and has not been withdrawn either at the request of the Jamaica Racing Commission or by the Minister in his discretion; 
  2. as to ninety-one per centum thereof, towards contribution to purses in accordance with such scheme as may be prepared by the racing promoter and the Jamaica Racing Commission and in relation to which the Minister's approval in writing has been granted and has not been withdrawn either at the request of the Jamaica Racing Commission or by the Minister in his discretion.  

(4) Such amount. or such portion thereof. as may be allocated pursuant to sub-paragraph (1) (a) (ii) shall be paid over as soon as possible after the end of each month to the Jamaica Racing Commission which shall retain such amount, and shall pay over such amount so soon afterwards as the Commission is empowered so to do under the Jamaica Racing Commission Act, to the racing promoter for application in accordance with the provisions of sub-paragraph (3) (b) of this paragraph.

(5) Schemes approved pursuant to this paragraph shall, on approval by the Minister. be published by the Jamaica Racing Commission in a daily newspaper published in Jamaica.

General

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7.- (1) Where a business which includes betting transactions on overseas horse races is carried on by two or more bookmakers (none of whom is a body corporate) in partnership, any return or notice required to be made to the Commissioner pursuant to this Order shall be made in respect of the whole partnership or business and signed by all the partners and the partnership shall be charged for levy purposes as a single unit.

(2) The charge on a partnership shall be apportioned so that the levy on each partner will be equal so, however that if all the partners sign a request to the Commissioner for some other proportions shall apply.

8. Any notice or other document which the Commissioner authorised or required to serve on a bookmaker under this Or ,be served either personally or by being sent by post to the bookmakers last known address.

THE BETTING GAMING AND LOTTERIES ACT

RESOLUT1ON

(under section 33 (1) )

 THE BETTING, GAMING AND LOTTERIES ACT

RESOLUTION, 1977

(Resolved by the House of Representatives on the 12th day of July, 1977)

1. This Resolution may be cited as the Betting Gaming and Lotteries (Bet Winnings Tax) Resolution, 1977.

 2. The rate of 5 Per Centum of the winnings, imposed by section 33 of the Act on any bet made by a bettor-

(a) with a bookmaker;
    1. With an operator of off track pool betting .
    2. by means of a totalisator on an approved racecourse of licensed track, is hereby increased to 10 Per centum.

THE BETTING, GAMING AND LOTTERIES ACT

RESOLUTION

(under section 33 ())

 The Betting Gaming And Lotteries (Pool Betting Duty Racing Pools) Resolution 1979

(Resolved by the House of Representative on the 31st day 0f July,1979)

1. This Resolution may be cited as the Betting, Gaming and Lotteries (Pool Betting Duty: Racing Pools) Resolution. 1979.

2. There is hereby imposed a pool betting duty of 15 per centum Of stake money paid in pool betting on racing Pools Promoted by Racing Promotions Limited, a private company incorporated under the Companies Act.  

THE BETTING, GAMING AND LOTTERIES ACT

DIRECTIONS

(under section 33(2)(a))

 THE BETTING, GAMING AND LOTTERIES (BET Winnings Tax) Directions, 1972

(Made by the Collector-General and approved by the Minister on the 9th day of September, 1972)

 1. These Directions may be cited as the Betting, Gaming and Lotteries (Bet Winnings Tax) Directions. 1972.

2. In these Directions and for the purposes of the tax-

a. "dividend" means- 

(i) in relation to overseas horse races, the amount declared by the manager at the close of a race, double event or triple event to be paid on each unit bet to a bettor on the winning horse or placed horse and converted into Jamaican currency without any reduction or deduction whatsoever from the amount so declared;

(ii) in relation to a bet on a contingency (other than on overseas horse races) the amount declared by the promoter at the close of the contest or event (as payable on such contingency in the event of the bet being successful in respect of that contingency) and converted into Jamaican currency (if necessary) without any reduction or deduction whatsoever from the amount so declared;

b. "manager" means the person appointed by the Horserace Totalisator Board (established under the United Kingdom Betting, Gaming and Lotteries Act- 1963 of the United Kingdom) to operate totalisator pools on an approved race course;

 c. "separate bet" means any of the following types of bet commonly known as-

  1. single;

  2. double,
  3. treble;
  4. accumulator;
  5. straight forecast;
  6. dual forecast.
  7. quiniela;
  8. tri-cast;
  9. double event;
  10. tote double;
  11. (tote treble; or
  12. doublet;

"The tax " means the bet winnings tax imposed by section 33 of the Act.

  1. "Unit bet" shall mean the minimum amount that may be staked On any bet except when the minimum stake is shall mean one-half the minimum amount that may be staked;
  2. "Winnings" has the meaning assigned to it by subsection 33 of the Act.

  3. In computing the gross sum returnable to a bettor on a bet- 

    1. the dividend shall be multiplied by such number of units bets comprising that separate bet
    2. all such bets made in terms of-
        1. an entrant or entrants, to win, shall be calculated separately
        2. an entrant or entrants to place" shall be calculated separately

4. For the purposes of the tax, as regards-

      1. permuted bets (commonly called round-the-clock combination bets );
      2. combination bets( for example, any two (2) or other specified number of entrants as the case maybe);
      3. reverse forecast bets (which is in effect two straight forecasts),

each of the separate bets comprising any type of bet mentioned in this paragraph shall be calculated individually for determining the gross sum returnable on such separate bet.

THE BETTING, GAMING AIND LOTTERIES ACT

ORDER

(under section 43 (2))

THE BETTING GAMING AND LOTTERIES (EXCEPTED MACHINES)

ORDER, 1989

(Made by the Minister on the 17th day of November, 1989)

1. This Order may be cited as the Betting, Gaming and Lotteries (Excepted Machines) Order, 1989.

 2.-(1) Subject to sub-paragraph (2), the coin-operated amusement machines of a type described in the Schedule are hereby declared to be excepted machines within the terms of subsection (2) of section 43 of the Act.

(2) The declaration under sub-paragraph (1) is made on condition that the excepted machines shall be-

(a) owned and operated by an authorized person.,

(b) operated exclusively in a licensed hotel, and

(c) activated by use of tokens only.

(3) In this paragraph-

 authorized person" means a person-

(a)who holds a licence under section 23B of the Tourist Board Act with reference to the operation of excepted machines; and

(b) who has paid the fees prescribed under that Act in respect of the issue of such licence;

"licensed hotel" means a hotel licensed under the Tourist Board Act.

SCHEDULE (Paragraph 2)

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Excepted Machines

Electronically operated gaming machines.

THE BETTING, GAMING AND LOTTERIES ACT

ORDER

(under section 43(2) )

THE BETTING GAMING AND LOTTERIES (EXCEPTED MACHINES)

(PRESCRIBED PREMISES) ORDER 1990

(Made by the Minister on the 5th day of October, 1990)

1. This Order may be cited as the Betting, Gaming and Lotteries (Excepted Machines) (Prescribed Premises) Order. 1990.

2. (1) subject to sub-paragraph (2). the coin-operated amusement machines of a type described in the Schedule are hereby declared to be 5~ukexcepted machines within the terms of subsection (2) of section 43 of the Act.

(2)The declaration under sub-paragraph (1) is made on condition that the excepted machines be-

(a)owned and operated by an authorized person; and

(b)operated exclusively in prescribed Premises.

(3) In this paragraph-

"authorized person " means a person-

(a)who is a retailer as defined under the licences on Trade and Business Act..

(b)who owns or operates a tavern as defined under the Spirit Licence Act;

(c)who is a member of a proprietary or members' Club under the Registration of Clubs Act.

and such other person as the Minister may specify by notice published in the Gazette;licensed hotel" means a hotel licensed under the Tourist Board Act;

"prescribed" premises means any premises other than a licenced hotel in respect of which a licence is granted under the Licences on Trade and Business Act or the Spirit Licence Act, or which is registered under the Registration of Clubs Act. '

Schedule (paragraph 2)

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Excepted Machines

Coin - operated amusement machines used-

(a)for the purposes of gaming; or

(b)for any other purpose

THE BETTING, GAMING AND LOTTERIES ACT

 REGULATIONS

(under section 53)

THE BETTING, GAMING AND LOTTERIES REGULATIONS, 1969

(Approved by the Minister on the 20th day of May, 1969)

1. These Regulations may be cited as the Betting, Gaming and Lotteries Regulations, 1969.

2. No person shall send or deliver by post any lottery ticket or sweepstake ticket, or any letter containing lottery tickets or sweepstake tickets of any lottery or sweepstake promoted or proposed to be promoted outside Jamaica.

THE BETTING, GAMING AND LOTTERIES ACT

REGULATIONS

(under section 65)

The Betting Gaming and Lotteries (Bet winning tax)

REGULATIONS, 1972

(Made by the minister on the 9th day of September, 1972)

 

[17th September, 1972.]

1. These regulations may be cited as the Betting, Gaming and Lotteries (Bet Winnings Tax) Regulations, 1972

In these Regulations and for the Purposes of the tax-

(a) a bet or any part thereof (as the case may be) shall be regarded

as "laid off" if and Only if-  

the bookmaker accepting the bet (in these Regulations referred to as " the first bookmaker ") transfers the contingent liability of the bet or part thereof ( as the case may be) to another bookmaker (in these Regulations referred to as "the second bookmaker") by means of a fresh bet made by the, first bookmaker with the, second bookmaker; 

The second bookmaker has accepted such fresh bet while carrying on business as a bookmaker; 

at the time when the fresh bet was made the first bookmaker informed the second bookmaker that such fresh bet was made for the purpose of laying off his contingent liability. And 

where the bet relates to double or multiple events such fresh bet was made before the termination of the first event;

(b)bets made with the servant or agent of a bookmaker shall. unless the contrary is proved, be deemed to have been made with the bookmaker;

 (c),Commissioner" means the Commissioner of Inland Revenue,

(d)"the tax" means the bet winnings tax imposed by section 33 of the Act;

(e)"void bets" refers to bets which become void for any reason other than the mutual consent of the parties to the bet;

(f)"week" means the period commencing immediately after twelve o'clock midnight on each Saturday and ending twelve o'clock midnight on the Saturday next following;

 (g) "winnings" has the meaning assigned to it by subsection (2) of section 33 of the Act.

.3.-(1) Where. on a unit bet the gross sum returnable to a bettor is less than the stake on such unit bet, no tax shall be deducted from the gross sum returnable to such bettor.

(2) In this regulation-

"unit bet" means the minimum amount that may be staked

on any bet except when the minimum stake is 51, when it shall mean one-half the minimum amount that may be staked.

4. Payment of amounts due on account of the tax shall be made to the Commissioner in accordance with the following procedure-

(a) within fourteen days of the end of each week-

(i) in the case of a bookmaker, he shall make a return to the Commissioner in the form set out as Form No. 1 in the Schedule relating to all bets accepted in such week, showing-

(A) amount of bets accepted.,

(B) amount of bets laid off;

(C) amount of void bets;

(D) amount of bets received as laid off bets from another bookmaker;

(E) number of betting offices at which the bookmaker carries on betting transaction during that week irrespective of whether bets were accepted or not;

(F) voucher numbers in respect of vouchers used for writing bets;

(G) amount of the tax deducted from winnings;

(H) amount of the tax paid to Commissioner;

(I) date the tax is paid to Commissioner;

(J) gross amount of winnings on bets;

  1. rate per centum at which tax is deducted;
  2. a declaration made by the bookmaker before a Justice of the Peace as respects the accuracy of the particulars furnished; or

(2) Where a person, other than a constable, wishes to inspect a register aforesaid. He shall Pay to the Commission a fee of fifty cents.

13.-(1) Every betting voucher issued by a bookmaker shall be in the form prescribed by the Regulations.

(2)Betting vouchers shall be in triplicate and bound in books and shall bear such letter and serial numbers and any other marks as may be prescribed from time to time by the Commission: Provided that the Commission may in its absolute discretion permit the use of vouchers which are not bound in books or which are not in triplicate.

(3) The Commission may require a bookmaker to submit betting vouchers to it for approval prior to the issue of such vouchers.

(4) Betting vouchers shall be used in numerical sequence starting with the lowest number.

(5) The allocation of betting vouchers to betting offices shall be subject to such conditions as the Commission may from time to time specify in writing to the bookmaker.

 

(6) Separate vouchers shall be used in respect of-

(a) horse races conducted in Jamaica;

(b) horse races conducted outside Jamaica, and

(c) other events,

and the vouchers used in respect of the events mentioned in sub-paragraph (c) shall be adapted so as to show the nature of the event, the amount staked and such other particulars as the Commission may require.

(7) (a) A bookmaker shall keep in his possession a register of vouchers in the form set out as Form No. 12 in the Schedule.

(b) Every issue of a book of vouchers shall be recorded by the bookmaker in the register.

(8) Where a voucher is spoilt, the word "cancelled" shall be written across the original, duplicate and triplicate of that voucher and the original and the duplicate of that voucher shall be sent with the duplicate copies of the vouchers for bets which have been accepted, to the Commission., and the triplicate shall be retained and shall remain in the book.

14.-(1) Every holder of a bookmaker's permit or of a betting agency permit shall keep registers in the form set out as Form No. 13 in the Schedule.

  (2) Separate registers shall be kept of-

(a) bets accepted by, or on behalf of, the holder of the permit at "totalisator odds", that is to say on terms authorized under section 26 of the Act;

(b) other bets accepted by or on behalf of the holder of the permit.

(3) Each such register shall have its pages numbered serially and shall have before each number the same letter or letters of the alphabet as is used for the betting vouchers issued by the holder of the bookmaker's permit by whom, or on whose behalf, the bet is accepted.

15.(1) No page shall be altered or removed from any register and no entry on any page shall be altered or erased and any such register shall be preserved by the holder of the permit or licence for such period as the Commission may direct and shall be made available for inspection on the request of the Commission or of any person authorized by the Commission in that behalf.

(2)If an amendment is made in the register it must be made in such a way that the original entry that is being amended can be readily seen and the amendment shall be initialed by the bookmaker.

(3)The Commission or any person authorized by the Commission shall be entitled to make any notes on any page in any register.

(4) It shall be an offence for a bookmaker to remove any page from any register or to alter any notes in or erase any entry from any register or to permit any person to remove any page from any register or to alter any notes in or erase any entry from any register.

(5) It shall be an offence for a bookmaker to alter any permit. licence or any other document issued under the authority of the Act or to permit any person to alter any permit, licence or any other document issued under the authority of the Act.

16.(1) Every authority granted by the holder of a bookmaker's permit to any person authorizing that person by way of business to receive or negotiate bets as servant or agent of the holder of the permit shall be in the form set out as Form No. 14 in the Schedule.

(2)Where the holder of a permit issues an authority under paragraph (1), he shall enter particulars thereof in a register kept by him in the form set out as Form No. 15 in the Schedule.

17. Where the holder of a bookmaker's permit is a body corporate it shall, within fourteen days after the occurrence of any change in the persons who are directors of the body or in accordance with whose directions or instructions those directors are accustomed to act, give particulars in writing of the change to the Commission.

18. In the event of the death of the holder of a bookmaker's permit or a betting agency permit or a betting office licence, the permit or licence shall not cease to be in force by virtue of the death of the holder thereof if, within seven days from the date of death, his legal personal representatives submit a bond in accordance with paragraph

3 (2) (c) and, within thirty days from the date of the death, his legal personal representatives submit an application for such permit or licence to the Commission and such application is approved by the Commission.

19. If a bookmaker's permit or a betting agency permit or a betting office licence is not renewed the person who immediately before the expiration thereof was the holder shall settle his accounts within sixty days after the expiration of that permit or licence.

20. Bookmakers' permits, betting agency permits and betting office licences shall not be transferred from one location to another without the approval of the Commission.

SCHEDULE

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Form No. 1 Regulation 3 (1)

THE BETTING, GAMING AND LOTTERIES REGULATIONS, 1975

Bookmaker's Permit

No .........................................................

This is to certify that..............................................................................……………................................

 

Of…………………………………………………………………………………………….………….

 

in the Parish of……………………………………………………………………………..……………

 

is hereby authorized to act as a bookmaker on [his] [its] own account under the provisions Of the

Betting, Gaming and Lotteries Act and the Regulations thereunder.

 

This permit shall be subject to the conditions stated overleaf and shall be

in force from the ………...….day of ………………………………………..19……………….

and, subject to the provisions of the Betting, Gaming and Lotteries Act and the

Regulations thereunder, shall cease to he in force on the 31&t day of March, 19…………………

Dated the…………….… day of ……………………………………………19………………..

 

...........................................................

Chairman

Betting, Gaming and Lotteries Commission.

 

THE BETTING, GAMING AND LOTTERIES REGULATIONS, 1975

 Form No. 2 Regulation 3 (2)

THE BETTING, GAMING AND LOTTERIES REGULATIONS, 1975

Application for Grant of a Bookmaker's Permit

To the Betting, Gaming and Lotteries Commission:

 1. * I, A.B., [duly authorized in that behalf by.………………................................. 1

(insert name of company)

hereby apply [for and on behalf of the said company] for a bookmaker's

permit and declare as follows:-

That I was born on

That my office/principal office/usual place of residence (according as the applicant has one or more offices or no office) is at

That during the five years preceding the date of this application 1 [and all directors and officers of the said company] have been a citizen/citizens of Jamaica and I/we have been resident in Jamaica as follows................................................................................................................ ;1 (insert addresses at which resident with dates in each case) * [that the said company is incorporated in Jamaica and has its registered office at ;1

office at ;1

That [1 am not] [no director or officer of the said company is] licensed by the Jamaica Racing Commission as a trainer, jockey, groom or apprentice jockey and * [1 do] [the said company does] not have in employment in connection with bookmaking any such trainer, jockey, groom or apprentice jockey;

That [1 have] [the said company has] not during the twelve months immediately preceding the date of this application been refused the grant or renewal of a bookmaker's permit or betting agency permit * [save as follows ………………….......................................

(insert details of ref usals)

That [1 have] [the said company has] not been the holder of a bookmaker's permit or betting agency permit which has been forfeited and cancelled

save as follows..................................................................................................... I-

(insert details of cancellations)

2. I enclose the following-

(a) a receipt for the fee of $ for the period ending 31st..........................................1

1. copies of documents required by you pursuant to sub-paragraph

(b) of paragraph (2) of regulation 3;

(c) a declaration in accordance with sub-paragraph (1) of paragraph(2)of regulation 3;

(d) bond in the sum of $50,000.00;

(e) in the case of a new application, a statement showing the names and addresses of the directors and secretary of the said company and of the persons in accordance with whose directions or instructions the directors thereof are accustomed to act (indicate who are directors and who is secretary);

(f) in the case of a new application, where the applicant is a company, a certified copy of the memorandum and articles of association or any other instrument constituting the company and a statement

 

 
 

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