Conch (Export Levy) Act, 2009

CONCH (EXPORT LEVY) THE CONCH (EXPORT LEVY) ACT ARRANGEMENT OF SECfIONS PART 1. Preliminary 1. Short title. 2. Interpretation. PART II. Conch Levy 3. Levy on conch export. 4. Rebate. 5. Exporters to keep records. 6. Assessment of levy in case of doubt. 1. Objection to assessment. PART III. Fisheries Management and Development Fund 8. Construction of references to fisheries sector. 9. Fisheries Management and Development Fund. 10. Board of Management ofFund. PART IV. Miscellaneous 11. Offence. 12. Civil recovery. 13. Power ofMinister to vary penalty. 14. Regulations. SCHEDULE. lThe indaIioa 01 dIis page Is .udlortzed. by LN. 123110111 CONCH(EXPORT LEVY) THE CONCH (EXPORT LEVy) ACT [1st May, 2009.] PART I. Preliminary 1. This Act may be cited as the Conch (Export Levy) Act. 2. In this Act, unless the context otherwise requires "Board" means the Board established under section 10(1) and charged with the responsibility of administering the Fisheries Management and Development Fund; "Commissioner". means the Commissioner of Taxpayer Audit and Assessment; "conch" means all species of the family Strombidae and Genus Strombus; "conch season" means any period outside of a period declared by the Minister under the Fishing Industry Act to be a close season for conch fishing, during which fishing, offering for sale, trading, exporting, importing or possession ofconch is allowed; "export health certificate" means an export health certificate issued pursuant to the Aquaculture, Inland and Marine Products and By-Products (Inspection, Licensing and Export) Act; "export licence" means an export licence issued pursuant to the Aquaculture, Inland and Marine Products and By-Products (Inspection, Licensing and Export) Act; "Fund" means the Fisheries Management and Development Fund established by section 9; 111Ie Iadaslcm 01 dill ..ae Is .ulllorized by LN. 123110111 3 Act , onOO9. Shorttitle. Interpn:ta lion. 4 CONCH(EXPORTLEYn . "levy" means the levy imposed under section 3 of this Act; and I . I "Veterinary Services Division" means the Veterinary Ser vices Division of the Ministry with rdponsibility for agriculture. IThe Inclusion of Chis page is auChorized by LN. 113120111 I CONCH (EXPORT LEn') 5 to the relevant export health certificate and export licence, is entitled to a rebate. S.--{l) An exporter shall, in respect ofthe levy payable by Exportersto him, keep such books, records and accounts as may be keep records. prescribed or as may be directed in writing by the Commis sioner. (2) An exporter shall permit a person authorized in writing by the Commissionerto (0) enter any premises on which any books, records or accounts required under subsection (l) are kept; and (b) inspect and make copies of entries in those books, records and accounts. . (3) An exporter who fails to comply with this section commits an offence and is liable on SUJ1UPary conviction in a Resident Magistrate's Court to a fine not exceeding Five Hundred Thousand Dollars. . 6. If there is any doubt as to the amount of levy payable by any exporter, the Commissioner shall, after consultation with the Director of the Veterinary Services. Division, make an assessment of the levy to be paid by the exporter and shall notify the exporter accordingly. ! 7.--{l) If an exporter objects to an assessment made under section 6, he may, within thirty days of receipt of the notice of assessment, serve on the Commissioner a notice of objection, in duplicate. (2) A notice of objection shall set out the reasons for the objection and all relevant facts. i (3) The Commissioner shall, upon receipt of the notice of objection, reconsider the assessment and vacate, confirm, or vary the assessment and, thereafter, notify the exporter of his decision. (4) If an exporter is dissatisfied with; the Commissioner's decision made under subsection (3), he may, within thirty days IThe Inclusion or this page is authorized by L.N. 113110111 Assessment oflevy in case of doubt. Objection to assessment. 6 Construction of references to rl!heries scetor. fisheries Management and Development fUJId. CONCH (EXPORT LEVY) of receipt of notice of the Commissioner's decision, appeal to the Taxpayer Appeals Department in respect of the decision. . . I (5) If an exporter is dissatisfied with the decision of the I Taxpayer Appeals Department, he may appeal to the Revenue Court in respect of the decision, within tHirty days of receipt of notice of the decision of the Taxpayer Appeals Department. I PART III. Fisheries Management anCi Development Fund I 8.-{1) In this Part, any reference to the fisheties sector is a rerere~et~ , (a) all persons, equipment and activities irlvolved in the cultivation, farming or harvesting of fish;1 and (b) the management, conservation and development of fish and fish products. I e (2) In this section- i "fish" means any aquatic plant or animal, whether piscine or not, and includes any mollusc, crustacean, coral, sponge, holothurian or other echinoderm, reptile or marine mammal, its eggs and juvenile stages; "fish products" includes products that are Irelated to the culturing, harvesting, fishing, storing, transporting, processing, packaging, sale, trade, export, import, marketing or distribution of fish. I 9.-{1) There is hereby established for the purposes of this Act, a fund to be known as the Fisheries Management and Development Fund. I (2) The resources of the Fund shall be used to facilitate the sustainable management and development dlf the fisheries sector. (3) The resources ofthe Fund shall comprise-s I (a) all the funds derived from the payment of the levy; I 111It Indusion 0' this pal' Is ••tborbed by LN. 123120111 i i I CONCH (EXPORT LEVY) I I (b) moneys earned by or arising from! investments made or other income derived from the assets of the Fund; (c) such other sums as may, from time to time, be received and accepted on behalfof the Fund; and I (d) such moneys as may, from time! to time, be placed at the disposition of the Fund by Parliament. I (4) The resources of the Fund, save in so far as they may be invested or utilized pursuant to this Act, shall be held by the Bank of Jamaica or any bank approved by the Board in which public funds may lawfully be deposited. . 10.-(1) The Fund .shall be admihisteted by a Board (the composition of which is specified in the Schedule) appointed by the Minister, with the approval of the Cabinet. I (2) Subject to the provisions of the Schedule, the Board shall regulate its own procedure. I ! (3) The Board shall prepare accounts of the Fund in such form, in such manner, and at such times, as the Minister with responsibility for finance may direct and shall submit them to the Auditor-General to be audited. : . (4) The Auditor-General shall ~xamine and certify every account referred to in subsection (3)1 and report thereon to the House of Representatives. I PART IV. Miscellaneous . I 11. An exporter who fails to pay the levi>' commits an offence and is liable on summary conviction in a Resident Magistrate's Court to a fine equivalent to five times the value of the unpaid . amount of the levy or three million dollars, whichever is greater, and, in default of payment, to imprisonment for a term not exceeding twelve months. I 12. Without limiting the effect of section 11, if any sum payable as a levy is not paid, that sum may be recovered summarily by the Commissioner, without limit as to amount, as a civil debt in a Resident Magistrate's Court, at the suit of the Attorney-General. ! 111Ie~n Dr .... pille II authorized by ~N. l1J1Z01I1 7 Board of Management of Fund. Schedule. Offence. Civil recovery. 8 Power of Minister to varypenally. Regulations. CONCH(EXPORTLEvn 13. The Minister may, by order, subject t~ affirmative resolution, vary any monetary penalty imposed under this Act. I r I 14.-(1) The Minister may make regulations lgenerally for the better carrying out of the purposes of this Act. I (2) Without prejudice to the generality of s~bsection(1), the Minister may, subject to affirmative resolution, make regulations to provide for a rebate if an exporter exports less than the amount approved pursuant to the relevantIexport health certificate and export licence for the consignment. in the Ministry ~esponsible for I Constitution of the Board. SCHEDULE BoardofManagement ofFund l. The board shall consistof (a) the Permanent Secretary , Agriculture or his nominee; I I(Section 10) Remuneration of members. (b) the DirectorofFisheries; (c) the DirectorofVeterinary Servicesor his nominee; (d) the Financial Secretaryor his nominee; . (e) the Chairmanofthe FisheriesAdvisory Board;and I (f) four other persons appointed by the Minster, subject'to the approval of cabinet. I 2. There shall be paid to the members of the Board such remuneration, whether by way of honorarium, salary or fees, and such allqwances as may be determinedby the Ministerresponsible for the publicservice. I I IThe IndUOD 01 11I15 page II authorized by L.N. 123J201.1 I