Development Levy Act (Cap. 67:10)

Act 23 of 1987 Current Authorlsed Pages Pages Authorised (inclusive) by L.R.O. 1-4 111991 L>eveloplnentLevy Index of Subsidiary Legislation Development Levy (Dominica Banana Marketing Corporation) Regulations AN ACT to impose a levy on incomes arising from the sale of 23 of 1987. commodities and services. Commencement. [23 of 1987). 1. This Act may be cited as the DEVELOPMENT LEVY ACf. 2. The Minister for Finance may by Order impose a development hnposition of levy on income from any commodity or service produced or sold in levy on income. Dominica. 3. All sums due under the provisions of this Act may be recovered Recovery of sums from the person or agency responsible for the sale of commodities or due. services specified in the Order by the Comptroller of Inland Revenue as a debt due to the State and without prejudice to any other method· of recovery may be recovered in a court of competent jurisdiction as a civil debt. 4. Where any person or agency fails to payor account for the levy Penalty. imposed unde r the provisions of this Act, such person or agency is guilty of an offence and liable on summary conviction to pay the amount and to a fine not exceeding five thousand dollars.