Home Hotels Hotel Taxes Monthly Tax Return Form

How To Properly Fill Out A Monthly Accommodation Tax Return

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The following amounts are in respect to the reporting period and should be reported in Belize dollars:

1. Accommodation Revenue
the sum of all accommodation charges (revenue collected from the selling of rooms (units)

2. Accommodation Tax
the sum of all taxes collected from rooms used (sold and complimentary).  Room tax is calculated at 9% of the room charge.

3. Assessment
accommodation taxes in default as described in section 24, Part 4 of the 1997 Act.

4. Surcharge
refers to a penalty imposed if the payment of room taxes is not made within 14 days of the end of the reporting period.  The penalty is calculated at 10% of the room taxes.

5. Interest
refers to a further penalty of 5% of the room taxes if the taxes and surcharges are not paid within 30 days of the due date as described in section 25 (b) of the Act.

6. Less Tax Waived
as described in section 25 subsection (2) of the act, the Minister may waive any penalty imposed.

7. Total Amount Due
the sum of the amounts in items (2), (4), (5) less (6), if an assessment is applicable, the total amount due is the sum of items (3), (4), (5) less (6).

8. Amount Enclosed
the payment made towards the amount due in time (7).

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9. Balance
the difference of items (7) and (8)

**Items 10 thru 14 are calculated using the Guest Register forms
**Room nights refer to the product of rooms and nights and stay.

10. Guest night
refers to the products of guests and nights of stay.  Domestic and International refers to residents and non-residents (of Belize)

11. Sold (Domestic) Room nights
is the sum of item (19) of the guest register forms for domestic guests (residents) only.

12. Sold (International) Room nights
is the sum of items (19) of the guest register forms for non-resident guest only.  Sold (international) Guest nights is the sum item (18) of the guest register forms for non-resident guest only.

13. Complimentary Room nights
refers to room nights without charge.  Complimentary Guest nights refers to guest nights without charge.

14. Total Used
is the sum of items (10), (11), and (12) for room nights and guest nights.

15. Capacity
Rooms (units) refer to the number of cabins available for hire during the reporting period.  The number of cabins for hire may vary from month to month as cabins may be added or removed (for renovation). 

Beds
refer to the number of single, double, and other (queen, King) beds installed in cabins. This does not include extra beds that can be made available to guests upon requests.

16. Monthly Employment
refers to paid employees by gender and nationality status (nationals and non-nationals).  This does not include self-employed proprietors and unpaid family members.
 
 
These requirements are in accordance with the Hotel and Tourist Accommodation Act, 1997

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Accommodation Tax
22. (1) Subject to the provisions of this Act, there shall be levied and paid a tax at the rate of seven per centum of all the accommodation charges in regards to lodging.
(2) Where any sum of money which has been paid or has become payable to a registered proprietor by or on behalf of a guest includes a sum in respect of accommodation, the tax shall be levied and paid on the proportion of the sum which reasonably represents accommodation charges.
(3) The tax shall become payable at the end of each day and shall be paid in the manner specified in section 23.
(4) The Minister may by Order published in the Gazette vary the rates of tax specified in subsection (1).

23. Every proprietor shall prepare monthly a statement substantially in the form prescribed for the purpose of showing the amount of tax for which he is liable under this Act, and shall furnish such monthly statement not later than the fourteenth day of the following month to the Registrar together with the amount due from him as tax. If the tax is not paid as provided herein, it shall be deemed to be in default.

24. Where by reason of the failure on the part of a proprietor to furnish a return or keep or produce to the Registrar accounts and documents relating to accommodation charges, or by reason of any information contained in any return, accounts or documents or of any omission in any return, accounts or documents, the Registrar is unable to collect the tax or is satisfied that he has not been given a true account of the accommodation charges earned during any period, he may, after consideration of any representation or information which the proprietor may make or supply to him, assess the amount which shall be deemed to constitute the accommodation charges earned during that period, and levy the tax in relation to that period on the amount so assessed.  The Registrar shall forthwith in writing inform the proprietor and demand the tax so levied upon the assessed accommodation charges, and the tax shall be payable within fourteen days from the date of the demand. If the tax is not paid as provided herein it shall be deemed to be in default.

25. Where any tax is in default the proprietor shall pay in addition to such tax-
(a) a penalty of a sum equivalent to ten per centum of such tax; and
(b) where such tax is not paid (together with the penalty) before the expiry of thirty days after such tax has begun to be in default, a further penalty of a sum equivalent to five per centum of such tax in respect of each further period of thirty days or part thereof during which such tax is in default.

(2) The Minister may, on a request made to him in that behalf waive or reduce the amount of any such penalty payable by the defaulter under subsection
  (1) if such defaulter proves to the satisfaction of the Minister that the failure to pay was due to circumstances beyond his control:
Provided that the defaulter shall, before making such a request, pay the amount due as tax and furnish the statement required to be furnished at the time of such payment.

26. (1) Default in payment of the tax shall be an offence and upon summary conviction of the proprietor in default, on the information of the Registrar, the tax in default and the penalties due thereon in terms of this section, shall be recoverable together with the costs of the proceedings.