Businesses operating in Rural Districts are hereby notified that the annual fee for a trade licence is based on the square footage of the premises including the storage facility, if any.
In accordance with Section 20 (1) of the Tax Act: Every person who occupies any store, shop, floating shop, room, stall, shed or yard, or part of any such place, in any part of Guyana other than Georgetown (and not within a quarter of a mile of the municipal boundaries thereof) or New Amsterdam or Linden, or in the townships of Anna Regina, Bartica, Corriverton, Lethem, Rose Hall, Mabaruma or Mahdia, wherein are sold, bartered, or exposed for sale, any goods, wares, merchandise, provisions, exclusive of spirits, drugs or any other articles for sale of which a licence with a special duty charged thereon is provided by law, shall take out an annual licence for the store, shop, floating shop, room, shed, stall or yard, or part of any such place, and shall pay for the licence on the basis of the area under such occupation (being the aggregate area of the floors so occupied, if any) according to the following scale:
|Where the area does not exceed 120 square feet.||G500|
Exceeds 120 square feet; But does not exceed 2,000 square feet.
|Exceeds 2,000 square feet||G$5,000|