(1) After consultation with the Minister responsible for finance and the Board, the Minister may make regulations in terms of section fifty-seven prescribing levies to be paid by any class of registered tourist facilities or licensed persons.
(2) In prescribing any levy in terms of subsection (1), the Minister—
(a) shall prescribe—
(i) the persons responsible for the payment, collection and remittal of the levy; and
(ii) the manner in which and times at which the levy shall be paid, collected. and remitted;
(i) require any person conducting or operating a registered tourist facility to include in the price of any services rendered by him a surcharge at such rate as may
be prescribed, and may require him to collect such surcharge;
(ii) fix any other basis on which the levy shall be calculated.
(3) The Minister may, by proceedings in a competent court, recover the amount of any levy which is due in terms of this Act from any person required to pay the levy or
to collect or remit the levy.
(4) All amounts remitted or collected by way of levy shall be paid into the Zimbabwe Tourism Fund.
This levy is prescribed in this SI and please note that this is not paid by the operator but is collected from all users of the facility on behalf of Z T A