Cap. 109 sub. leg. H
This regulation sets liquor licence fees, temporary fee concessions for 15 January 2026 to 14 January 2027, and refund duties for the Director of Accounting Services in specified cases.
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- en
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Provisions of Cap. 109 sub. leg. H
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Cap. 109 sub. leg. H
This regulation sets liquor licence fees, temporary fee concessions for 15 January 2026 to 14 January 2027, and refund duties for the Director of Accounting Services in specified cases.
Dutiable Commodities (Liquor Licences) (Fees) Regulation(Cap. 109, section 6A and Cap. 1, section 29)(Enacting provision omitted—E.R. 2 of 2014) [19 July 2013] 1. (Omitted as spent—E.R. 2 of 2014) 1A. Interpretation In this Regulation—liquor licence (酒牌) has the same meaning as in the Dutiable Commodities (Liquor) Regulations (Cap. 109 sub. leg. B).(L.N. 21 of 2015) 2. Fees (1) The fee payable for a matter described in column 2 of Part 2 of the Schedule is specified opposite to that matter in column 3 of that Part. (L.N. 21 of 2015)(2) If a liquor licence is issued or renewed for less than 1 year, the fee payable for the licence is such proportion of the prescribed fee for a liquor licence valid for 1 year as the period for which the licence will be valid bears to a period of 12 months. (L.N. 21 of 2015)(3) For the purpose of calculating the fee payable under subsection (2), a fraction of $1 is to be counted as $1. (L.N. 21 of 2015) 3. (Omitted as expired—E.R. 2 of 2024) 4. Concessions on fees from 15 January 2026 to 14 January 2027 (1) This section has effect despite section 2.(2) Subject to subsection (4), if—(a) the issue or renewal of a liquor licence takes effect during the concession period; and(b) the validity period of the liquor licence as so issued or renewed is 1 year or less,the fee prescribed under section 2 for the issue or renewal is to be reduced to $0.(3) Subject to subsection (4), if—(a) the issue or renewal of a liquor licence takes effect during the concession period; and(b) the validity period of the liquor licence as so issued or renewed is more than 1 year,the fee prescribed under section 2 for the issue or renewal (original fee) is to be reduced by an amount calculated in accordance with the following formula— F × 365 D where— F = original fee; and D = the number of days in the validity period. (4) If—(a) 2 or more qualifying liquor licences with the same licence number exist for any premises during the concession period; and(b) the aggregate of the validity periods of those liquor licences is more than 1 year,then for the last renewal of those liquor licences during the concession period (last renewal), the fee prescribed under section 2 (original amount) is to be reduced by an amount calculated in accordance with the following formula— F × (365 – D2) D1 where— F = original amount; D1 = the number of days in the validity period of the qualifying liquor licence as renewed by the last renewal; and D2 = the number of days in the aggregate of the validity periods of the qualifying liquor licences mentioned in paragraph (a) (other than the one that is renewed by the last renewal). (5) If—(a) a liquor licence is issued or renewed before 15 January 2026;(b) the issue or renewal takes effect during the concession period; and(c) the amount paid for the issue or renewal is in excess of the amount that should have been payable had this section been in force at the time of payment,the Director of Accounting Services must refund the excess payment.(6) If—(a) the issue or renewal of a liquor licence takes effect before 15 January 2026; and(b) the validity period of the liquor licence as so issued or renewed covers the whole concession period,the Director of Accounting Services must refund the amount paid for the issue or renewal that is calculated in accordance with the following formula— F × 365 D where— F = the fee paid for the issue or renewal; and D = the number of days in the validity period. (7) In this section—concession period (寬免期) means the period from 15 January 2026 to 14 January 2027 (both dates inclusive); qualifying liquor licence (合資格酒牌) means— (a) a liquor licence—(i) the issue of which takes effect during the concession period; and(ii) the validity period of which is less than 1 year; or (b) a liquor licence the renewal of which takes effect during the concession period; validity period (有效期), in relation to a liquor licence, means the period specified in the liquor licence as the period during which the liquor licence is valid.(8) This section expires at midnight on 14 January 2027.(L.N. 1 of 2026) Schedule [s. 2] (L.N. 114 of 2019)Fees in respect of Liquor Licences Part 1 Interpretation 1. Interpretation In this Schedule—bar (酒吧) has the same meaning as in the Dutiable Commodities (Liquor) Regulations (Cap. 109 sub. leg. B);club liquor licence (會社酒牌) has the same meaning as in the Dutiable Commodities (Liquor) Regulations (Cap. 109 sub. leg. B). (L.N. 21 of 2015)(L.N. 21 of 2015) Part 2 Fees Column 1 Column 2 Column 3 Item Matter Fee 1. The issue or renewal of a liquor licence (other than a club liquor licence)— (a) if a bar is kept on the premises concerned— (i) for a licence valid for 1 year $3,940 (ii) for a licence valid for more than 1 year (L.N. 21 of 2015) $5,910 (b) if no bar is kept on the premises concerned— (i) for a licence valid for 1 year $1,990 (ii) for a licence valid for more than 1 year (L.N. 21 of 2015) $2,990 2. The issue or renewal of a club liquor licence— (a) if a bar is kept on the premises concerned— (i) for a licence valid for 1 year $1,100 (ii) for a licence valid for more than 1 year (L.N. 21 of 2015) $1,650 (b) if no bar is kept on the premises concerned— (i) for a licence valid for 1 year $1,100 (ii) for a licence valid for more than 1 year (L.N. 21 of 2015) $1,650 3. The transfer of a liquor licence $140 4. Any amendment to a liquor licence $140 5. The issue of a duplicate of a liquor licence $140
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Cap. 109 sub. leg. H
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