ARRANGEMENT OF SECTIONS
1. Short title.
PROHIBITION OF FOREIGN POOLS AND LOTTERIES
3. Prohibition of foreign pools.
4. Prohibition of foreign lotteries.
5. Advertisements relating to foreign pools and lotteries.
CONTROL, LICENSING AND TAXATION OF LOCAL POOLS
7. Interpretation of Part III.
8. Promoters and agents of local pools to be licensed.
9. Certain prohibitions relating to unauthorised local pools.
10. Control of advertisements relating to local pools.
11. Licensing of the local pools.
12. Tax on pool betting.
13. Imposition of gaming tax.
15. Application of the Income Tax Act.
17. Exercise of powers of the Commissioner.
18. Distribution of collected tax.
19. Penalty for late payment.
20. Tax recoverable as debt.
CONTROL AND LICENSING OF LOCAL LOTTERIES
21. Interpretation of Part IV.
22. Promoters of local lotteries to be licensed.
23. Certain prohibitions in relation to unauthorised local lotteries.
24. Control of advertisements relating to local lotteries.
25. Licensing of local lotteries.
26. Power of inspection.
27. Offences relating to books and tax.
28. Burden of proof.
29. Court may impose maximum penalty in certain cases.
31. Saving of local lotteries authorised under section 173 of the Penal Code.
THE POOLS AND LOTTERIES ACT
An Act to provide for the law relating to pools and lotteries, to prohibit foreign pools and lotteries in Tanzania, to make provision for the licensing of local pools and lotteries, and to provide for related matters.
[9th September, 1967]
[G.N. No. 280 of 1967]
23 of 1967
14 of 2001
PRELIMINARY PROVISIONS (ss 1-2)
This Act may be cited as the Pools and Lotteries Act.
In this Act, unless the context otherwise requires–
"authorised officer" means a person appointed by the Minister, by notice in the Gazette, to be an authorised officer for the purposes of this Act;
"Commissioner" means the Commissioner for Income Tax appointed under the Income Tax Act *.
"coupon" means any printed or written document connected with or designed to assist in the making of a pool bet, but does not include any coupon printed in any book or newspaper which is printed outside Tanzania;
"Director" means the Director of National Lotteries appointed under section 4 of the National Lotteries Act *, and includes the Deputy Director and any public officer to whom the Director may by writing delegate any of his functions under this Act;
"foreign lottery" means any lottery promoted outside Tanzania, or if promoted within Tanzania, the principal place of business at which the promoter conducts the business of the lottery is situated outside Tanzania;
"foreign pool" means any pool promoted outside Tanzania or, if promoted within Tanzania, the principal place of business at which the promoter conducts the business of the pool is situated outside Tanzania;
"gaming tax" means a tax charged and collected by the Commissioner pursuant to this Act;
"local lottery" means a lottery other than a foreign lottery and includes a foreign lottery which has been exempted from the provisions of Part II by an order made under section 6;
"local pool" means a pool other than a foreign pool;
"lottery" means any scheme, system or device for the sale, gift, distribution or disposal of any property or rights in any manner depending on, or to be determined by, lot or chance, whether by the throwing or casting of dice or by the drawing of tickets, cards, lots, numbers or figures, or by means of a wheel or trained animal or by any other method whatsoever, but does not include a National lottery;
"lottery ticket" means any document or token–
(a) the purchase of which constitutes the purchase of a chance in a lottery; or
(b) which records or evidences the purchase of a chance in a lottery;
"National lottery" means a National lottery authorised by the National Lotteries Act;
"newspaper" includes a magazine or other periodical;
"Minister" means the Minister responsible for matters relating to finance;
"pool" means any competition organised for the gain of the promoter in which the public are invited, for a monetary or other material reward, to foretell the results of any game, race or other event and includes a competition operated on the system of fixed odds betting;
"pool bet" means any stake or wager in a pool, whether in money or money's worth;
"pool tax" means the pool betting tax payable under section 12;
"promoter" means, in relation to a pool, the person who promotes the pool and in relation to a lottery, the person who promotes the lottery;
"unauthorised lottery" means a local lottery promoted by a person who is not a holder of a valid permit issued under Part IV in respect of that lottery;
"unauthorised pool" means a local pool promoted by a person who is not the holder of a valid licence issued under Part III in respect of that pool.
PROHIBITION OF FOREIGN POOLS AND LOTTERIES (ss 3-6)
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