2018/19 Budget Communication 2018_2019 BUDGET COMMUNICATION | Page 104

• also, the taxation of gaming patrons through a 5 per cent stamp tax to be levied on both deposits made by patrons at the gaming houses and any non-online games/digital sales; • An increase in the various Immigration fees; • Introduction of new Port fees; • the Real Property Tax on foreign-owned vacant land to 2 per cent of value, up from 1.5 percent; • licensing fees on large commercial vehicles by $50 for Class B and Class C vehicles; and • increases to police record fees, fingerprinting fees for casino employees and Labour Certificate fees. 101