### Betting Duty Ordinance 《博彩稅條例》

2. Authorization of club cash-sweeps on horse races
(Amended 17 of 2006 s. 5)Ordinary social or sporting clubs in Hong Kong may, with the permission in writing in each case of the Secretary and subject to such conditions as he may see fit to impose, conduct cash-sweeps on horse races:
Provided that not less than 88%, or in the case of a club organizing the race not less than 72%, of the total contributions or subscriptions, after deduction of the duty, shall be devoted to prizes for the subscribers. (Amended 25 of 1937 s. 2; 20 of 1941 s. 2; 7 of 1947 s. 2; 51 of 1975 s. 3; 37 of 1989 s. 3; L.N. 362 of 1997; 17 of 2006 s. 5)

3. (Repealed 17 of 2006 s. 6) Editorial Note:
Please see the savings provision in section 22 of the Betting Duty (Amendment) Ordinance 2006 (17 of 2006).

4. Allocation of chances in cash-sweeps
(1) In the case of cash-sweeps organized by clubs in Hong Kong the chances shall be allocated by numbered tickets issued in books with or without counterfoils as the Secretary may decide: 
Provided that the Secretary may permit any club to issue lists of numbers against which the names of the subscribers shall be entered. 
(2) In the case of cash-sweeps organized by clubs or other bodies elsewhere, ordinary social, sporting race, jockey or hunt clubs in Hong Kong as agents for the organizing club or other body and with the permission in writing of the Secretary may provide lists of numbers, against which their members may sign their names as subscribers for chances, or may issue books of numbered tickets, as the Secretary may decide. 
(Amended 25 of 1937 s. 2; 51 of 1975 s. 3; 37 of 1989 s. 3; L.N. 362 of 1997; 17 of 2006 s. 7)

4A. (Repealed 29 of 2003 s. 6) Editorial Note:
Please see the transitional provisions in section 24 of the Betting Duty (Amendment) Ordinance 2003 (29 of 2003).

### Betting Duty Ordinance 《博彩稅條例》

5. Restriction on sale of tickets
(1) No tickets, lists, receipts, or other substitutes for tickets recording the numbers of the chances allocated for any cash-sweep may be made, printed, issued, sold or offered for sale except by or on behalf of a club which has received the permission of the Secretary under this Ordinance. (Replaced 6 of 1949 s. 2. Amended 51 of 1975 s. 3; L.N. 362 of 1997; 29 of 2003 s. 11; 17 of 2006 s. 8)
(2) A person who contravenes subsection (1) commits an offence and is liable to a fine at level 5. (Added 29 of 2003 s. 11)

6. Duty in relation to cash-sweeps
(Amended 17 of 2006 s. 9)(1) (Repealed 17 of 2006 s. 9)(1A) (Repealed 29 of 2003 s. 12)(2) On every cash-sweep ticket sold and on every cash-sweep chance allocated by list as provided in section 4 there shall be charged a duty at the rate of 30% on the amount paid, contributed or subscribed. (Amended 19 of 1983 s. 4; L.N. 97 of 1984)
(3) The rates of duty specified in subsection (2) may be amended by resolution of the Legislative Council. (Amended 51 of 1975 s. 6; 29 of 2003 s. 12; 17 of 2006 s. 9)
(4) The secretary, treasurer and every steward and member of the committee of management of the club, as well as the club itself if a corporation, shall be jointly and severally liable for the duty payable.
(5) (Repealed 17 of 2006 s. 9)(Replaced L.N. 87 of 1975; 31 of 1975 s. 2)

### Betting Duty Ordinance 《博彩稅條例》

6A. Offences and penalties under Part 2
(1) If a person acts in contravention of or fails to comply with this Part or any condition imposed under this Part, the person commits an offence and is liable to, if no other penalty is provided by this Part, a fine at level 3.
(2) If a club acts in contravention of or fails to comply with this Part or any condition imposed under this Part, the secretary, treasurer and every steward or member of the committee or management of the club commit an offence and each is liable to, if no other penalty is provided by this Part, a fine at level 3.
(Added 29 of 2003 s. 13)

### Betting Duty Ordinance 《博彩稅條例》

6B. Interpretation of Part 3
(1) In this Part—
associate (相聯者) means, in relation to a person—
(a) the wife, husband or a minor child (including a minor step-child) of that person;
(b) a body corporate of which that person is a director;
(c) an employee or partner of that person; or
(d) if that person is a body corporate—
(i) a director of that body corporate;
(ii) a subsidiary of that body corporate; or
(iii) a director or employee of any such subsidiary;

controller (控制人) means, in relation to a company, a person who, alone or with any associate or through a nominee, is entitled to exercise, or control the exercise of, 15% or more of the voting power at any general meeting of the company, or a body corporate of which the company is a subsidiary;
financial penalty (罰款) means a financial penalty imposed under section 6ZE;
fixed odds betting (固定賠率投注) means betting on the terms that any dividend payable on a bet is fixed at the time when the bet is placed; (Added 17 of 2006 s. 11)
juvenile (未成年人士) means a person under the age of 18 years;
pari-mutuel betting (彩池投注) means betting on the terms that any dividend payable on a bet depends on the respective shares of all winning bettors in the total amount of dividends available; (Added 17 of 2006 s. 11)
principal officer (主要人員) means, in relation to a company, a person employed by the company who—
(a) either alone or with any person, is responsible under the immediate authority of the directors of the company for the conduct of the business of the company; or
(b) under the immediate authority of a director of the company or a person employed by the company, exercises managerial functions in respect of the company;

subsidiary (附屬公司) has the same meaning as in the Companies Ordinance (Cap. 622). (Amended 28 of 2012 ss. 912 & 920)
(2) A reference in this Part to a condition of a licence shall be a reference to a condition subject to which the licence is issued, or to continue in force.
(Amended 17 of 2006 s. 11)