(2)Hotel-receipts tax shall be payable in advance in two instalments on the following dates during the financial year, namely:-(i)the 15th day of September in respect of the chargeable receipts attributable to the first half of the previous year; and(ii)the 15th day of March in respect of the chargeable receipts attributable to the second half of the previous year;Provided that the Hotel-receipts tax payable in advance during the financial year commencing on the 1st day of April, 1980 shall be payable in one sum on the 15th day of March, 1981.
