You were automatically registered for cess collection if you were running:
- A new business with approved First Class Public House Licence;
- An existing business applying for new First Class Public House Licence;
- A gazetted hotel;
- A Food & Beverage establishment situated at a gazetted hotel;
- A business where there is a transfer of First Class Public House licence and a change of management; or
- A business where there is an upgrade of liquor licence to First Class Public House Licence.
Accordingly, thereupon as a cess establishment, you were required to collect cess from the date your business commenced.
If you are registered on or after 1 Jul 2007, cess registration is not required.
Application (made before 1 Jul 2007)
No application was needed for cess registration. Eligible establishments or businesses were automatically registered for cess collection, once your application for First Class Public House Liquor Licence had been approved with payment or if you have a Food & Beverage establishment situated in a gazetted hotel or if your hotel was gazetted under the Singapore Tourism (Cess Collection) Act.
Establishments or business that were required to collect cess (prior to 1 Jul 2007)
- Establishments or businesses with Public House First Class Liquor Licence;
- Establishments or businesses that operate a gazetted hotel or a Food & Beverage establishment situated in a gazetted hotel.