(a)the commencement of this Act [but not after the 31st day of May, 2003] [Inserted by Act 32 of 2003, section 103 (w.e.f. 1-6-2003).], a tax at the rate of [ten per cent.] [Substituted by Act 32 of 1994, section 57, for 'twenty per cent.' (w.e.f. 1-6-1994).] of the chargeable expenditure incurred in a hotel referred to in clause (1) of section 3:
