Levy Payers are required to maintain any document required under Tourism Act to enable their Levy liability to be readily ascertained. In this regard, Establishments are required to retain the document for a period of five (6) years from the end of the calendar year in which the records are created. (R18)

Levy Payers are required to provide any information and documents that Levy Officers may reasonably request. Levy Payers will be given a reasonable amount of time to respond to our requests.

Levy Officers should ensure that any information they provide are correct and complete. Under the law, false statements or information provided can result in a criminal investigation with a view to prosecution.

Further, failure to provide information constitutes an offence under the Tourism Act. s112(1)(e); R11(2) (b) & (c)