Basic HTML Version
I
•>!
1
SPECIFICATION OF TAXES, DUTIES, &C.
EXCISE DUTIES.
B.-er -
I a) Wines and Spirits
10 percent, ad valorem allowing deduction
ot 20 per cent, fruni duty to cover waste.
1*2 oer cent, ad ralorem.
Al/THOBITT.
Ottoman ReguU-
J tion of 9th August,
) 1361.
Law No. I. of 1334.
Tobacco-leaf
I 4* o.p. per oke, payable ou transfer of leaf { ^ r f ^ t h ^
"* 1373.
I from grower to wholesale denier.
Tobacco manufactured in Cyprus, except Cigars and Cigarettes
2?. por oke. Law Xo. I. of 1884.
Cigars (each ^ oke to cousist of \
not less than 100 Cigars) j
ls. 6 c.p. per 100 Cigars.
Ottoman Regula–
rs
.
,
> tion of 2.">tu April,
Discount ot 10 per cent, allowed off duty to manufacturer delivering Cigars for ( 18*5.
consumption.
Cigarettes manufactured in Cyprus, an uniform duty at the rate of 2s. 44c.p. per oke
La,,r Xo
*
l
°'
ld8
**
Xote.—The duty is not levied on Tobacco manufactured for exportation and actually
exported, if exported within 3 mouths of date of manufacture. Manufactured Tobacco
includes Cigars, Cigarettes and SnufE and means all Tobacco subjected to such a process
in a manufactory as will render it capable of consumption.
L I C E N S E S .
To sell Tobacco by retail*—
Tumbeki (b)
Other Tobacco
Hawkers (b) -
To sen intoxicating iiquors by retad:—
30 per cent.'of rental oti value of premises.
{18s. per annum, to be paid half
yearly in advance. .,.
1^ Turkish Liras.
Law No. VI. of 1333.
Ottoman Regula–
tion of ISth Jena,
1374.
Law No. I. oi 138*.
Ottomaa Regula–
tion of 25th AprU.
1375.
For every hotel.
eaf£, restaurant.
or other place ^
used for the sale '
of intoxijntia;
liquor by retail.
An annual percentage on the rental or yearly value of the premises so
used after the rate of 25 per cent. f-*r thetir.-t£25 and 124 pu* cent, for
all further rental or yearly value : but so that the license for an hotel
shall in no case excee..! £ 5 per annum ; and so that the license for auy
other premises, so used, shall in uo case exceed the
;
u m of £ 1 0 per
annum : and s > that the lowest rate of dutv chargeable shall be lor
premises in any of tlie towns of Nicosia. Larnaca, Limassoi, Papno,
Kyrenia, Varosuia and Famagusta, £ 1 (one pound sterling), and for
premises in auy other place, 10s. (ten shillings).
\
> LawNo.X.of 1S89.
For persons sell–
ing by retail in /
in any tent or > For each dav of sale . - - - - - Is.
booth or in the
open air. J
STILLS.—A duty of £2 per scdl every year, under "The Aniseed Law, 1891."
j Proclamation by
/ the High Commu–
te sioner, of 29th Deo.,
>* 1891, published in
\ GazetU No. 360, of
; 8th January, 1392.
FINES, FEES AND FORFEITURES OF COURTS.
FINES.
Fines are levied in the different Courts under the Ottoman and English Law as from
time to time altered >*>r modided by Cyprus Statute Law.
FORFEITURES.
Forfeitures are similarlv inflicted.
(a) In the case of duty on Win*- aa additional 5 per cent, penalty is inflicted on instalments not paid when due, viz. :-
31st January, last day of February, aud 31st Jlarch. (Ordinance IV. of \H6l, Sect. 5.)
(S) These licenses are payable annually not later than 12th March. If ths first license is taken prior to 13th September,
charge is made for the whole year ; it taken on or after rhat date the license is ssued at half :he annual rate, for the period ap
to 12th of following February.