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[ 24 ]
SPECIFICATION OF TAXES, DUTIES, &.C.
EXCISE DUTIES.
Beer
Tobacco-leaf
| 10 percent, ad valorem allowing deduction of
I 20 per cent, from duty to cover waste.
f 4-V c.p. per oke, payable on transfer of leaf from
( grower to wholesale dealer.
•ed in Cvprus, whether manufactured into Cigarettes 1 ., ,,, _. __ ,
-1- • * i
T
•*
T
.
J
i. t Om- o-i c.p. per owe.
.ddition to the Impoit duty or Transport dutv - j - - -
Tobacco manufacture
or otherwise, in ad
Cipin (euclii oke to consist of not less ) _
G m Q
.
, than 100 Cigars) -
)
l 1
°
Discount of 10 per cent, allowed of! duty to manufacturer delivering Cigars for consumption.
Xote.—The duty is not levied on Tobacco manufactured for exportation and actually exported,
if exported within 3 months of date of manufacture. Manufactured Tobacco includes Cigars,
Cigarettes and Snuff and means all Tobacco subjected to such a process in a manufactory as
will render it capable of consumption.
AUTHORITY.
f Ottoman Herniation of
'( 9th August. 1*?<J1.
( Ottoman Herniation of
j 2"'th April,
1:>7J.
( Law No. 22 of 1899,
{ sec. 23.
f Ottoman Fvcrtilation of
'( 11-th June, 1ST4.
L a w No. 22 of 1899,
sec. 24.
L I C E N S E S .
Tobacco Factory License (b)
To sell Tobacco by retail-—
Tumbeki (o)-
Otlier Tobacco (b)
Hawkers (a)
£55 per annum
- 80 per cent, of rental on value of premises.
£l per annum, to be piiid half-yearly in advance.
- £1. 7. 0. (=U Turkish Liras.)
i
Oiiler of High Com-
rni-*sioner published in
Gazette No. 593 of 29th
April, 189S.
J Ottoman Regulation of
I 19th June, 1S~74.
1
LAW NO.
22 of 1S99,
I sec. 32.
j Ottoman Regulation of
( 23th April, 1675.
LICENSE DUTIES FOR STILLS.
In respect of every still (c) ...
£ 3 to £ 1 0 per a n n u m according to capacity.
LICENSE DUTIES PAYABLE Es RESPECT OF THE SALE
OF LXTOXICATLSG- LIQUORS B Y RETAIL.
For every hotel, any premises occupied by any club, restaurant or other place used for the
sale of intoxicating liquors by retail, an annual percentage on the rental or vearly value of the
premises so used after the rate of 50 per cent, but so that the licence duty for an hotel shall not
exceed £ 1 0 per annum, or for a club-house £ 5 per a n n u m , and so that the licence dutv for anv
other premises so used shall not exceed the s u m £ 2 0 per a n n u m , and so that the lowest annual
rate of duty chargeable shall be for premises in any of the towns of Xicosia, Larnaca, Faniasusta
(including Varoskia) Kyrenia, Ktima and Limassoi £ 4 per a n n u m , and for premises in anv other
place £ l 10s. per anuum.
For selling by retail in any teut or booth or in the open air - - - 2s. per dav.
EXPORT DUTIES.
U p o n all ^Vine exported from the Island a duty at the rate of 8 paras per (liquid) gallon.
»
S
P
irit
»• » .-, 20
„ Tinegar „
„
„
5
Kote.—"Wine containing more than 42 per cent, of proof spirit deemed to be spirit.
ROYALTIES. * .
L i m e : —
O n every ton exported - - - - . _
Law No. IS of 1906,
Schedule III.
i Law No. 10 of ISS9,
'Schedule 111.
Law No. 13 of 1906,
Schedule I.
Terra Umbra;
4^cp. per ton. 3
Extracted from pits in the Larnaca (a) and Limassoi (b) Districts - 3s. 4£c.p. per ton
Terra Verte - - -
Asbestos -
:
-* *
G y p s u m : —
O n every ton exported -
Order of Hieh Commis–
sioner dated fyth March,
1900.
' (<j)Orderof High Com-
mi-sioner dated 24th
April, 1SS3.
(fl) Orderof High Com-
mssioner dated 20th
December, 1SS2.
1 per cent. c.S. 1418/06.
10 per cent, in kind on brute stuff 1
Q U e x p o r U t i o n c
.
s
.
30
.,
5/04
.
» J
pure
3c.p.
O n all stone quarried upon State L a u d s (Arazi Mirie), and exported, for every cubic
yard or part thereof . . - - . . . .
-licp.
Orderof Hieh Commis-
( sioner in Council dated
( 3rd August. ISSo.
{ O r d e r of Hisrh Commis–
sioner published in
Cazette No. 323 of 5th
September. 1S90.
(a) These licenses are payable annually not later than 12th March. If thefirstlicense is taken prior to 23th September charpe is
made for the whole year; if taken on or after that date the license is issued at half tbe annual rate, for the period up to 12th of
following February.
(V) Parable in two instalments on the 13th of March and on the 13th September, in every year.
(e) Tavable not later than tbe 1st September in each year.