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SPECIFICATION OF TAXES, DUTIES, &C.
EXCISE DUTIES.
Beer -
(a) Wines and Spirits
{
10 percent, ad valorem allowing deduction
of 2U per cent, froai duty to over waste.
10 nor cent, ad valorem.
ACTHORITT.
Ottoman P.egula-
tion of 9th August.
1861.
Law No. XI. of ]c97,
Tobacco-leaf
\ 4 ^ c.p. per oke, payable on transfer of leaf
j :'r in grower to wholesale dealer.
I
0;tonian Eecr.la-
tion of 25th April,
1S75.
Tobacco manufactured in Cyprus, whether manufactured into i
Cigarettes or otherwise, in addition to the Import d u n or ;• 2s.
Transport duty -
4i c.p. per oke.
Cigars (each i oke to consist of )
. ,.
1A
,.
r
,.
not less than 100 Cigars) } " " *. 1 - « c.p. per 100 Cigars.
Discount of 10 per cent, allowed off duty to manufacturer delivering Cigars for
consumption.
Xote.—The duty is not levied on Totacc nia-jufactured for exportation and actually
exported, i;' exported within 3 mo:.ths of da;e of manufacture. Manufactured ToLacco
includes Cigars, Cigarettes and Snuff and means ail T.>l;:eo> suiicet .-• t > such a pr-'-ceis
in a manufactory a? will reader it capable of cansumptij*!.
LICENSES.
To sell Tobacco l>y retail •—
Tumbeki (b)
Other Tobacco
( Law l.o. XXIL of
j , , , ,
Ottoa-.an It emula–
tion vf 25th April,
I?;.. .
j.r.-.v No. VI. of 3 S3£
Hawkers (b)
'[•J sell intoxicating liquors by retail:—
SO per cent, of rental on value vi premises.
( £l per annum, to be paid half
| yearly in advance.
- Ii, Turkish Liras.
i" Ottoman Rt-rula-
.) t
:
.oa cf 19ta June,
| 1574.
(
Law No.XL or 169:
, Ottoman Retrain-
> tion of 25r.h April.-
( 1575.
For every hotel
cafe, restaurant,
of intoxicating
liquor by retail.
A n annual percentage on the rental or yearly value <>:" the premises so
used after the rate of 25 per cent, for the first £'25 and 12i per cent, for
all further rental or yearly value ; but so that the license for an hotel
shall in no case exceed £ o per a n n u m : and so that the license for auy
n5ed°for the^sak: 1
ot
^er premises, so used, shall iu no case exceed the suui of £ 1 0 per
annum ; aud so that the lowest rate of duty cbargealie shall be u r
premises in any of the towns of [Nicosia, Larnaca, Limassol, Papno,
Kyrenia, Varoshia and Famagusta, £ 1 (one pound st>-r;iug), and for
premises in auy other place, 10s. (ten shillings).
Law No. X cf 18S9.
For persons sell–
ing bv retail I
in any tent or V
booth or in the I
For each dav of sale
-
Is.
open air.
J
STILLS.—A duty of £2 per still *-v.»rv y*ar. under " The Aniseed Law, 1891."
^ Proclamation by
the Higu Czmmis-
i iioaer. of 29:h Dec,
( 1*"91, published in
, Gazette No. 360. of
Sth Jaauarv. 1S92.
FIXES. FORFEITURES AND FEES OF COURTS.
FINES.
Fines are levied in th? different Courts nnder the O t t o m a n and English L a v as from
time to time alt-red or rnudi6ed by Cyprus Statute L a w .
FORFEITURES.
Forfeiturss are similarly inflicted.