I move:—
(1) That an excise duty of twenty pounds shall be charged, levied, and paid on the registration and also on every renewal of the registration of any premises in any register of premises maintained under any Act passed or to be passed in the financial year beginning on the 1st day of April, 1931, providing for the registration of premises in which the business of bookmaking is carried on.
(2) That the duty mentioned in this Resolution shall be charged and levied on and shall be paid by the person who is entered in such register as the proprietor of the premises in respect of the registration or renewal of the registration of which the duty is chargeable.
(3) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
This is a Resolution imposing an excise duty on bookmakers' premises on licences that may be issued under any Bill passed in the present year. The section in the existing Finance Acts only provides that an excise duty shall be payable on premises licensed under the Act of 1926. The 1926 Act will be repealed as soon as the Bill which is at present going through the Seanad is passed and this enables the same duty to be charged under the new Betting Bill.