CHAPTER 7. An Act to amend The Gasoline Vendors Tax Act. HIS (Assented to April 2, 1927.) IS MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: 1. This Act may be cited as "The Gasoline Vendors Tax Short title Act Amendment Act, 1927." 2. The Gasoline Vendors Tax Act, being chapter 34 of the Section 5 Revised Statutes of Alberta, 1922, is amended as to section amended 5 thereof, by striking out the words "two cents" and substituting therefor the words "three cents." 3. Section 7a is added to the said Act immediately after Section 7a section 7 as follows: added to certain "7a. Every vendor who duly makes the statement re- Remission quired by section 4 of this Act, and who pays on or before vendors the due date all moneys payable by him pursuant to the provisions of this Act, shall be entitled to receive from the Minister a remission of two and one-half per cent of the amount of money so paid." 4. This Act shall come into force on the day upon which Coming into it is assented to. force of Act CHAPTER 8. An Act to amend The Amusements Tax Act. (Assented to April 2, 1927.) HIS MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: 1. This Act may be cited as "The Amusements Tax Act Short title Amendment Act, 1927." added 2. The Amusements Tax Act, being chapter 37 of the Section 11a Revised Statutes of Alberta, 1922, is amended by adding as section 11a, immediately after section 11 thereof, the following: "operator" "11a.-(1) In this section the expression 'operator' shall Meaning of mean any person who operates any racecourse or conducts any race-meeting, or who is in any manner the custodian or depositary of money that is staked or deposited in the making of any bet on a racecourse operated by him, during the actual progress of a race-meeting conducted by him, upon races being run thereon. levied in under pari "(2) From every person betting at a race-meeting under Tax of 5% the system known as the pari-mutuel, shall be levied and respect of ail collected in the manner provided in this section a tax for bets made His Majesty for the public uses of the Province, equal to mutuel system five per centum of the amount of money deposited by him with the operator at the time of the making of his bet. reports, etc. "(3) Every operator at the time of the depositing with collection of him of any money for the purpose of the making of any tax and bet, in respect of which money a tax is imposed by this section, shall collect the amount of the tax by deducting the same from the money so deposited with him before recording or applying the same in the making of any bet, and shall make such records and reports of all moneys deposited, bets made, and tax collected, and pay over all amounts of tax collected, at the times and in the manner provided by the regulations made under this Act. "(4) Every operator who receives or records any money Penalty deposited for the purpose of the making of any bet, in respect of which money a tax is imposed by this section, and who neglects or fails to deduct from the money so deposited the amount of the tax required by this section to be deducted, shall be liable, on summary conviction, to a fine of not less than ten dollars and not more than two hundred dollars. Commission Coming into force of Act "(5) The Provincial Secretary may allow the operator such commission upon the money paid by him pursuant to the provisions of this section as may be fixed by the Lieutenant Governor in Council." 3. This Act shall come into force on the day upon which it is assented to. CHAPTER 9. An Act to amend The King's Printer Act. (Assented to April 2, 1927.) HIS MAJESTY, by and with the advice and consent of the Legislative Assembly of the Province of Alberta, enacts as follows: 1. This Act may be cited as "The King's Printer Act Short title Amendment Act, 1927." section 13 accounts and King's Printer 2. The King's Printer Act, being chapter 19 of the Re- New vised Statutes of Alberta, 1922, is amended by striking out section 13, and substituting therefor the following: "13.-(1) The King's Printer shall at or before the tenth Annual day of April in each year, cause to be prepared and sub- statement by mitted to the Provincial Auditor, for certification, Trading, Profit and Loss Accounts and Statement of Assets and Liabilities covering all operations for the fiscal year immediately preceding; and the statements, as certified by the Provincial Auditor, shall be included in the Public Accounts for the year. of profit "(2) Any profit arising from the operations of the year, Disposition as shown by the said statements, shall form part of the General Revenue Fund of the Province. "(3) In case a deficit has occurred in operations for the Deficit fiscal year, the amount of such deficit shall be deducted from the profit of any succeeding fiscal year or years, before such profit is transferred to the General Revenue Fund." 3. This Act shall come into force on the day upon which Coming into it is assented to. force of Act |