1. Cessable items include:

(a) Room or suite occupied each day in every gazetted tourist hotel (subject to a minimum charge of $1/day)

(b) All charges for sale of Food & Drink (including take-away)

(c) Sale of Cigarettes and Matches (if any)

(d) Towel Charge

(e) Admission charge for entertainment in such premises if not included in the food and drinks charge

(f) Corkage Charge

(g) Novelties

(h) Sale of Admission Tickets {in place of cover charge as (i)} promoted by the establishment

(i) Cover Charge

(j) Hire of Coats and Ties

(k) Rental of the premises e.g. promotion of culture and fashion in function room / KTV room

(l) Miscellaneous Charge (if any)                                 

2. Non-Cessable items include:

(a) Service Charges

(b) Gratuities (Tips)

(c) Telephone, cable & telex services

(d) Laundry services

(e) Secretarial services

(f)  Services of dance hostesses

(g) Services of tourist guide and other services pertaining to sightseeing tours

(h) Hire of vehicles

(i) Bowling

(j) Facilities for fishing or catching crabs

(k) Boating facilities

(l) Facilities which are usually provided in Health Clubs

(m) Sales made, or charges levied or collected for services rendered, by a shop or office, which is situated within a tourist public house and does not have the facilities for the preparation of cooked food for sale

(n) Rental of safe deposit boxes

(o) Administrative fee for membership