Statute Details
- Title: Casino Control (Variation of Entry Levies) Order 2019
- Act Code: CCA2006-S287-2019
- Type: Subsidiary legislation (Order)
- Authorising Act: Casino Control Act (Chapter 33A)
- Enacting power: Section 116(4) of the Casino Control Act
- Commencement: 4 April 2019
- Expiry/period covered: From 4 April 2019 to 3 April 2024
- Key provisions: Section 1 (Citation and commencement); Section 2 (Variation of entry levies)
- Amendment noted in extract: Entry levy under section 116(1)(a) varied by S 440/2019 with effect from 18 June 2019
What Is This Legislation About?
The Casino Control (Variation of Entry Levies) Order 2019 is a targeted regulatory instrument that changes the amount of “entry levies” payable for access to casinos in Singapore. In plain terms, it temporarily adjusts the cost of entry to casinos by replacing the levy amounts stated in the Casino Control Act for a defined period.
Entry levies are a policy tool used by the Government to regulate casino participation and to manage social and regulatory concerns associated with gambling. Rather than rewriting the Casino Control Act itself, this Order uses a delegated legislative power to vary the levy amounts. That approach allows the levy regime to be updated periodically without undertaking a full amendment to the principal Act.
Practically, the Order matters to casino operators, compliance teams, and legal advisers because it directly affects the pricing and administrative handling of levy collection. It also matters to patrons and membership holders because the levy structure includes both a per-entry levy (for a consecutive 24-hour period) and an annual membership levy.
What Are the Key Provisions?
Section 1: Citation and commencement provides the formal identification of the instrument and states when it takes effect. The Order is cited as the “Casino Control (Variation of Entry Levies) Order 2019” and comes into operation on 4 April 2019. For practitioners, commencement is critical because levy amounts must be applied correctly by date—particularly where levy rates change midstream or where there are transitional periods.
Section 2: Variation of entry levies is the substantive provision. It states that the entry levies specified in section 116(1) of the Casino Control Act are “replaced” for a specific period: from 4 April 2019 to 3 April 2024. The word “replaced” is legally significant: it indicates that the levy amounts in the Act are not merely supplemented; instead, the Order substitutes the levy amounts for the defined timeframe.
Section 2 then sets out two levy components, corresponding to the two categories in section 116(1) of the Act:
(a) Per-entry levy for a consecutive 24-hour period: the entry levy under section 116(1)(a) is set at $150 for every consecutive period of 24 hours. This means that the levy is calculated based on a rolling or consecutive 24-hour window, rather than a calendar day. For compliance and billing systems, the “consecutive period” concept typically requires careful operational definitions (e.g., how the casino determines the start and end of the 24-hour period for levy purposes).
(b) Annual membership levy: the entry levy under section 116(1)(b) is set at $3,000 for an annual membership of the casino. This indicates a separate levy pathway for individuals who hold an annual membership. From a legal and administrative standpoint, the annual membership levy is likely tied to membership status and renewal cycles, and it may require verification and record-keeping to ensure that levy collection aligns with membership validity periods.
The extract also notes an amendment annotation: S 440/2019 with effect from 18 June 2019. While the provided text does not reproduce the amended amounts in full detail beyond what is shown, the presence of an amendment annotation is a reminder that levy regimes can change within the overall period. Practitioners should therefore verify the current version as at the relevant date and confirm whether any sub-period changes apply to either the 24-hour levy or the annual membership levy.
How Is This Legislation Structured?
This Order is structured in a conventional, minimal format typical of subsidiary legislation that performs a narrow function. It contains:
(1) Enacting formula: identifies the enabling power and the Minister’s authority. Here, the Minister for Home Affairs makes the Order in exercise of powers conferred by section 116(4) of the Casino Control Act.
(2) Section 1: “Citation and commencement” sets the legal identity and effective date.
(3) Section 2: “Variation of entry levies” performs the substitution of levy amounts for the specified period and sets the two levy rates for the two categories under section 116(1) of the Act.
Notably, the Order does not create new enforcement mechanisms or compliance duties by itself; rather, it changes the financial parameters that the principal Act already governs. As a result, the operational and enforcement framework for levy collection remains anchored in the Casino Control Act, with this Order providing the updated levy amounts.
Who Does This Legislation Apply To?
The Order applies to the casino entry levy regime under the Casino Control Act. In practice, it affects:
(i) Casino operators and their licensing compliance obligations: operators must ensure that levy collection and related administrative processes reflect the legally applicable levy amounts during the relevant period.
(ii) Casino patrons and membership holders: individuals entering the casino for a consecutive 24-hour period are subject to the per-entry levy of $150, while individuals with an annual membership are subject to the annual membership levy of $3,000.
Because the levy amounts are “replaced” for a defined period, the key question for applicability is timing. Legal and operational teams must apply the correct levy rate based on the date and, for the 24-hour levy, the relevant consecutive 24-hour window. Where amendments occur within the overall period (as indicated by the S 440/2019 annotation), practitioners should confirm the applicable rate for the specific date in question.
Why Is This Legislation Important?
Although the Order is brief, it has real commercial and regulatory impact. Entry levies are a direct cost component for casino access and can influence patron behaviour, membership uptake, and revenue models. For legal practitioners advising casino operators, the primary importance lies in ensuring that levy collection is accurate, compliant, and defensible in the event of regulatory scrutiny.
From a governance perspective, the Order demonstrates how Singapore’s casino regulatory framework uses delegated legislation to adjust key parameters. The enabling power in section 116(4) of the Casino Control Act allows the Minister to vary levy amounts without amending the Act itself. This design supports responsiveness to policy considerations while maintaining legislative oversight through a structured statutory mechanism.
For compliance, the Order’s “replacement” language and defined period are critical. A common risk in regulated fee regimes is applying outdated rates due to system lag or misunderstanding of commencement and expiry dates. The Order’s commencement on 4 April 2019 and its coverage until 3 April 2024 create a clear window for the substituted levy amounts. Additionally, the amendment annotation (S 440/2019 effective 18 June 2019) underscores that practitioners must always check the current version and any effective-date amendments when advising on levy calculations.
Related Legislation
- Casino Control Act (Chapter 33A) — in particular section 116 (entry levies) and section 116(4) (power to vary entry levies)
- Casino Control (Variation of Entry Levies) Order 2019 — as amended by S 440/2019 (effective 18 June 2019)
Source Documents
This article provides an overview of the Casino Control (Variation of Entry Levies) Order 2019 for legal research and educational purposes. It does not constitute legal advice. Readers should consult the official text for authoritative provisions.