### Betting Duty Ordinance 《博彩稅條例》

6GD. Horse race betting duty
(1) A duty is charged, at the rate specified in Schedule 1, on the net stake receipts that are derived from the conduct of authorized betting on local horse races by a horse race betting conductor in respect of each charging period. (Amended 6 of 2013 s. 6)
(2)-(3) (Repealed 6 of 2013 s. 6)(3A) A duty is charged, at the rate specified in Schedule 3, on the net stake receipts that are derived from the conduct of authorized betting on non-local horse races by a horse race betting conductor in respect of each charging period. (Added 6 of 2013 s. 6)
(4) The duty charged under subsection (1) or (3A) is payable by the conductor. (Amended 6 of 2013 s. 6)
(5) (Repealed 6 of 2013 s. 6)(6) The Legislative Council may, by resolution, amend Schedule 1 or 3. (Amended 6 of 2013 s. 6)
(7)-(8) (Repealed 6 of 2013 s. 6)

6GEA. Further horse race betting duty for non-local horse races
(1) This section applies if—
(a) the guaranteed amount for a wholly relevant charging period exceeds the horse race betting duty charged under section 6GD(3A) on the net stake receipts that are derived from the conduct of authorized betting on non-local horse races by the specified horse race betting conductor in respect of that charging period; or
(b) the guaranteed amount for a partially relevant charging period exceeds the relevant portion of the horse race betting duty charged under section 6GD(3A) on the net stake receipts that are derived from the conduct of authorized betting on non-local horse races by the specified horse race betting conductor in respect of that charging period.
(2) A further duty, in addition to the duty charged under section 6GD(3A), is charged on the net stake receipts. 
(3) The further duty is equal to the difference between—
(a) the guaranteed amount; and
(b) the duty charged in respect of the wholly relevant charging period, or the relevant portion of the duty charged in respect of the partially relevant charging period.
(4) The further duty is payable by the conductor. 
(5) In this section—
relevant portion (有關份額) means, in relation to the duty charged under section 6GD(3A), such portion of that duty that bears the same ratio to that duty as the number of relevant days in the partially relevant charging period bears to the number of days (excluding 29 February) in that charging period.
(Added 6 of 2013 s. 8)

### Betting Duty Ordinance 《博彩稅條例》

6GGA. Guaranteed amount for non-local horse races
The guaranteed amount for a wholly or partially relevant charging period is calculated by using the following mathematical formula—

$175,000,000 × number of relevant daysin that charging period  .    365  
(Added 6 of 2013 s. 11)

6GH. Definition of charging period
(1)  Subject to any agreement made under subsection (3), charging period (課稅期) means, in relation to a horse race betting conductor, a period within which the licence issued to the conductor is in force, being—
(a) a period that begins with the day on which the licence comes into force and ends with—
(i) the next following 31 March; or
(ii) the date on which the licence is terminated,

whichever is the earlier; or
(b) any subsequent period that begins with 1 April and ends with—
(i) the next following 31 March; or
(ii) the date on which the licence is terminated,

whichever is the earlier.

(2) For the purpose of subsection (1), if—
(a) before the licence is terminated, the conductor is issued with a new licence under section 6GB; and
(b) the term of the new licence is to start immediately after the termination of the original licence,
that subsection applies as if the term of the new licence were an extended term of the original licence.
(3) The Collector may agree with the conductor—
(a) in relation to a charging period that has begun but not come to an end, to change the date on which that charging period is to come to an end; or
(b) in relation to a charging period that has not begun, to change either or both of the following dates—
(i) the date on which that charging period is to begin;
(ii) the date on which that charging period is to come to an end.
(4) An agreement made under subsection (3) has no effect if, according to the agreement—
(a) a day covered by a charging period is not covered by the term of the licence;
(b) a day covered by the term of the licence is not covered by any charging period; or
(c) a day covered by the term of the licence is covered by more than one charging period.

### Betting Duty Ordinance 《博彩稅條例》

6GJ. Demand for provisional payment
(1) If a horse race betting conductor has not made a provisional payment in full, the Collector may, by notice in writing given to the conductor, demand payment of the unpaid amount.
(2) The notice shall specify the manner in which and the date on or before which the amount shall be paid.
(3) If the conductor fails to make payment in accordance with the notice, the Government may recover the unpaid amount as a civil debt.

6GK. Assessment of net stake receipts and horse race betting duty
(1) As soon as practicable after the end of a charging period, the Collector shall assess—
(a) the net stake receipts that were derived from the conduct of authorized betting on horse races by a horse race betting conductor in respect of that charging period; and
(b) the horse race betting duty that is payable by the conductor for that charging period.
(2) The assessment may only be made within 6 years after the end of that charging period.
(3) If, based on the assessment—
(a) the horse race betting duty payable exceeds the provisional payments that have been made for the charging period, the conductor shall pay the difference to the Collector in accordance with the notice of assessment; or
(b) the provisional payments that have been so made exceed the horse race betting duty payable, the Collector shall refund the difference to the conductor.
(4) As soon as practicable after making the assessment, the Collector shall give the conductor a notice of assessment in writing, specifying—
(a) the amount of net stake receipts as assessed;
(b) the amount of horse race betting duty that is payable;
(c) the total amount of provisional payments that have been made;
(d) if subsection (3)(a) applies, the amount that the conductor shall pay, and the manner in which and the date on or before which the amount shall be paid; and
(e) if subsection (3)(b) applies, the amount that the Collector shall refund.