### Betting Duty Ordinance 《博彩稅條例》

6W. Restrictions relating to football betting tickets
(1) A person shall not make, print, issue, sell or offer to sell a football betting ticket unless the person is—
(a) a football betting conductor; or
(b) so acting on behalf of a football betting conductor.
(2) A person who contravenes subsection (1) commits an offence and is liable to a fine at level 5.
(3) In this section, football betting ticket (足球投注彩票) means a ticket that is used or to be used to—
(a) record the placing of a bet with a football betting conductor; and
(b) claim any dividend that is payable on the bet.

6WA. Interpretation of Division 3A
In this Division—
accounting day (結算日), in relation to a dutiable period, means 15 March of that period;
buffer period (緩衝期), in relation to a dutiable period, means the period beginning on 16 March and ending on 31 March of that period;
dutiable period (徵稅期) means—(a) a period beginning on 1 April 2023 and ending on 31 March 2024;
(b) a period beginning on 1 April 2024 and ending on 31 March 2025;
(c) a period beginning on 1 April 2025 and ending on 31 March 2026;
(d) a period beginning on 1 April 2026 and ending on 31 March 2027; or
(e) a period beginning on 1 April 2027 and ending on 31 March 2028;

licence (牌照) means a licence issued under section 6I;
provisional payment (暫繳付款) means the payment that a football betting conductor is required to make under section 6WC or 6WD;
special football betting duty (額外足球博彩稅) means the duty charged under section 6WB.

6WB. Special football betting duty
(1) This section applies to a football betting conductor to whom a licence is issued.
(2) For each dutiable period, a duty of $2,400,000,000 is charged on the conductor.
(3) If the licence is not in force during part of a dutiable period, the duty charged for the dutiable period is to be reduced proportionately.
(4) If—
(a) 2 or more licences are issued to the conductor in respect of a dutiable period; and
(b) the licences are in force at different times during the dutiable period,
the duty charged for the dutiable period is to be calculated by reference to the aggregate number of days during which the licences are in force during the dutiable period.

### Betting Duty Ordinance 《博彩稅條例》

6WC. Provisional payment: where licence in force on accounting day
(1) This section applies if a licence issued to a football betting conductor is in force on the accounting day of a dutiable period.
(2) The conductor must, not later than the accounting day, make a payment (provisional payment

6WD. Provisional payment: where licence ceases to be in force before accounting day
(1) This section applies if—
(a) a licence issued to a football betting conductor is in force during a dutiable period; and
(b) the licence ceases to be in force at the end of a day (termination day

6WE. Assessment
(1) As soon as practicable after the end of a dutiable period, the Collector must assess the amount of special football betting duty payable by a football betting conductor for the dutiable period.
(2) If, based on the assessment—
(a) the amount of special football betting duty payable for the dutiable period exceeds the amount of any provisional payment made by the conductor for the dutiable period, the conductor must pay the difference to the Collector in accordance with the notice given under subsection (3); or
(b) the amount of provisional payment made by the conductor for the dutiable period exceeds the amount of special football betting duty payable for the dutiable period, the Collector must refund the difference to the conductor.
(3) As soon as practicable after making the assessment, the Collector must give the conductor a notice in writing, specifying—
(a) the amount of special football betting duty payable for the dutiable period;
(b) the amount of any provisional payment made by the conductor for the dutiable period;
(c) if subsection (2)(a) applies, the amount that the conductor must pay, and the manner in which and the day by which the amount must be paid; and
(d) if subsection (2)(b) applies, the amount that the Collector must refund.

6WF. Surcharges
(1) This section applies if—
(a) an amount required to be paid by a football betting conductor by a day under section 6WC or 6WD is not fully paid by the conductor by that day; or
(b) an amount required to be paid by a football betting conductor under section 6WE(2) by a day specified in a notice given under section 6WE(3) is not fully paid by the conductor by that day.
(2) The Collector may, by notice in writing given to the conductor, demand the conductor to pay—
(a) a surcharge; and
(b) a further surcharge if the amount required to be paid (due amount

### Betting Duty Ordinance 《博彩稅條例》

6X. Authorization of lotteries
(1) Subject to subsection (2), the Secretary may, by issuing a licence to a company, authorize the company to conduct lotteries.
(2) The Secretary shall not issue the licence to a company unless the Secretary is satisfied that the company, and all the directors, principal officers and controllers of the company, are fit and proper persons for the purpose of this section.
(3) The term for which the licence is issued shall be specified in the licence.
(4) Issuance of the licence to a company is subject to the conditions that the company—
(a) shall not accept, or authorize any person to accept, bets from juveniles;
(b) shall not accept bets in any premises to which juveniles are permitted to have access;
(c) shall not entertain claims by juveniles for prizes;
(d) shall not advertise the conduct of lotteries on television or radio between the hours of 4:30 p.m. and 10:30 p.m. on any day; (Amended E.R. 5 of 2021)
(e) shall not, in conducting any advertising or promotional activity—
(i) target juveniles;
(ii) exaggerate the likelihood of winning; or
(iii) expressly or impliedly suggest that betting on lotteries is a source of income or a viable way to overcome financial difficulties;
(f) shall not accept bets on credit, or accept credit cards as a means of payment for placing bets; and
(g) shall conspicuously display and keep displayed notices that comply with subsection (6)—
(i) in any premises where the company accepts bets; and
(ii) on any web site through which the company accepts bets.
(5) Issuance of the licence is also subject to such conditions as the Secretary may think fit to impose, including but not limited to conditions relating to—
(a) the types of lotteries that may be conducted;
(b) the manner in which lotteries may be drawn;
(c) the manner in which the results of lotteries may be announced; and
(d) the provision of information to the Secretary.
(6) Any notice referred to in subsection (4)(g) shall—
(a) contain a warning of the seriousness of the problems caused by excessive gambling; and
(b) provide information on the services and facilities available in Hong Kong to problem gamblers and pathological gamblers.