§ 7 — Who is liable to pay gambling duty

7.—(1) Any gambling duty in respect of any betting received, paid, negotiated or settled in the course of betting operations conducted by an authorised betting operator is payable by the authorised betting operator.(2) Any gambling duty in respect of any lottery promoted by an authorised lottery promoter is payable by the authorised lottery promoter.

(3) Any gambling duty in respect of the keeping of any gaming machine in any non‑casino premises is payable by the person who —(a)

is authorised, under a licence, permit or other authority granted under any written law, to keep one or more gaming machines in connection with a business in Singapore at those non‑casino premises; or

(b)

is, under any written law, exempt from the licence, permit or authorisation requirements that would otherwise apply to keeping one or more gaming machines in connection with a relevant business at those non‑casino premises,

regardless that the person may not be the proprietor of those premises.

(4) Any gambling duty in respect of any provision by an authorised person, in the course of a relevant business in or from a place in Singapore, of a gaming service is payable by the authorised person.

(5) Where 2 or more persons are, in accordance with subsection (1), (2), (3) or (4), liable to pay any gambling duty, they are each jointly and severally liable to pay the gambling duty payable.

(6) Where a person becomes liable under this Act to pay any gambling duty, the person’s liability continues until the gambling duty which is due and payable under the Act is and remains unpaid, despite the person —(a)

ceasing to be —(i)

an authorised betting operator;

(ii)

an authorised lottery promoter;

(iii)

a person mentioned in subsection (3); or

(iv)

an authorised person; or

(b)

ceasing to keep any, or ceasing to lawfully keep any, gaming machines in any non‑casino premises.

(7) This section is subject to any of the following:(a)

a remission under section 12;

(b)

an appointment of an agent under section 20;

(c)

an exemption under section 44.

(8) This section also applies to any penalty tax payable.

(9) In this section, “proprietor”, for any premises, means a person who (jointly or otherwise) has the charge, management or control of the premises, either on the person’s own account or as agent of another person, or the exclusive use temporarily or otherwise of those premises.

—(1) Any gambling duty in respect of any betting received, paid, negotiated or settled in the course of betting operations conducted by an authorised betting operator is payable by the authorised betting operator.

(2) Any gambling duty in respect of any lottery promoted by an authorised lottery promoter is payable by the authorised lottery promoter.

(3) Any gambling duty in respect of the keeping of any gaming machine in any non‑casino premises is payable by the person who —(a)

is authorised, under a licence, permit or other authority granted under any written law, to keep one or more gaming machines in connection with a business in Singapore at those non‑casino premises; or

(b)

is, under any written law, exempt from the licence, permit or authorisation requirements that would otherwise apply to keeping one or more gaming machines in connection with a relevant business at those non‑casino premises,

regardless that the person may not be the proprietor of those premises.

(4) Any gambling duty in respect of any provision by an authorised person, in the course of a relevant business in or from a place in Singapore, of a gaming service is payable by the authorised person.

(5) Where 2 or more persons are, in accordance with subsection (1), (2), (3) or (4), liable to pay any gambling duty, they are each jointly and severally liable to pay the gambling duty payable.

(6) Where a person becomes liable under this Act to pay any gambling duty, the person’s liability continues until the gambling duty which is due and payable under the Act is and remains unpaid, despite the person —(a)

ceasing to be —(i)

an authorised betting operator;

(ii)

an authorised lottery promoter;

(iii)

a person mentioned in subsection (3); or

(iv)

an authorised person; or

(b)

ceasing to keep any, or ceasing to lawfully keep any, gaming machines in any non‑casino premises.

(7) This section is subject to any of the following:(a)

a remission under section 12;

(b)

an appointment of an agent under section 20;

(c)

an exemption under section 44.

(8) This section also applies to any penalty tax payable.

(9) In this section, “proprietor”, for any premises, means a person who (jointly or otherwise) has the charge, management or control of the premises, either on the person’s own account or as agent of another person, or the exclusive use temporarily or otherwise of those premises.