Copyright (Fees) Regulations 2020
GN No. 236 of 2020
Government Gazette of Mauritius No. 126 of 10 October 2020
THE COPYRIGHT ACT
Regulations made by the Minister under section 57 of the Copyright Act
1. These regulations may be cited as the Copyright (Fees) Regulations 2020.
2. In these regulations —
“Act” means the Copyright Act;
“copyright fee” means the fee specified in the third column of the Schedule;
“financial year” means the period starting on 1 July in a year and ending on 30 June in the
following year;
“user of a work” means a person or an economic operator specified in the second column of
the Schedule.
3. For the purpose of section 45(a) of the Act, a copyright fee shall be levied in respect of every
user of a work.
4. The copyright fee shall be charged —
(a) in respect of a user of a work specified in Part I of the Schedule —
(i) at the time of the registration of the business of the user of a work or not later than
15 days after the start of the economic activity of the user of a work; and
(ii) thereafter, in respect of every subsequent financial year —
(A) in a single instalment on or before 20 January; or
(B) where the fee due exceeds the sum of 5,000 rupees, in 2 equal instalments,
the first instalment being paid on or before 20 January and the second
instalment being paid on or before 30 June;
(b) in respect of a user of a work specified in Part II of the Schedule, at the time of issue or
renewal of the relevant licence by the relevant licensing authority to the user of a
work, payable —
(i) subject to subparagraph (ii), in a single instalment; or
(ii) in respect of item 1(a), (b), (c), (d) and (q), in 4 equal instalments, each instalment
being payable on or before the first day of every period of 3 months;
(c) in respect of a user of a work specified in Part III of the Schedule, within 3 months from
the date of the financial statements in respect of the preceding financial year of the user
of a work;
(d) in respect of a user of a work specified —
(i) in items 1 to 9 in Part IV of the Schedule, on 1 July of every financial year, payable
in a single instalment before 15 July;
(ii) in items 10 to 12 in Part IV of the Schedule, at least 5 days prior to the event,
payable in a single instalment; or
(e) in respect of a user of a work specified in Part V of the Schedule, upon issue of stamp.
5. Any user of a work specified in Part I of the Schedule who is exempted from payment of
trade fees pursuant to any regulations made under the Local Government Act shall be exempted
from payment of copyright fees under these regulations.
6. A surcharge of 10 per cent shall be levied on any unpaid amount within any period specified
in regulation 4.
7. The copyright fees shall be reviewed every 2 years, based on the prevailing inflation rate of
the year preceding such review.
8. These regulations shall come into operation on 1 July 2021.
Made by the Minister on 8 October 2020.
SCHEDULE
[Regulations 2, 3, 4 and 5]
COPYRIGHT FEES
PART I
(Rs)
1. Bank (branch) 3,000 per branch
2. Bank (main office) 3,000
3. Beauty Care Centre 1,000
4. Billiard/Pool/Bowling House or Snooker (per table or
alley) 2,500
5. Bonded warehouse 3,750
6. Business and/or Management Consultancy or
Professional Service (including medical and
pan-medical practitioners and opticians) (firm) — Other
than Advertising and Communication Agencies 1,500
7. Call Centre/Business Process Outsourcing 1,500
8. Canteen (employing 10 persons or more) 1,500
9. Canteen (employing less than 10 persons) 1,500
10. Cinema hall/Multiplex (per screen) 3,000
11. Computer/ICT related activities 2,500
12. Cybercafé 1,000
13. Dealer in auto cycles, motorcycles and accessories 1,500
14. Dealer in bicycles and bicycle accessories 1,000
15. Dealer in commercial and industrial equipment and 2,000
accessories
16. Dealer in electric and electronic appliances and 2,000
accessories thereof
17. Dealer in fishing accessories and other marine equipment 1,500
18. Dealer in liquor and alcoholic products (wholesale) 3,000
19. Dealer in motor vehicles and spare parts 5,000
20. Dealer in ready made goods 1,500
21 Dealer in solar water heater 2,000
22. Duty free outlet 35,000
23. Establishment for recording/ sale/hire of audio, video 2,000
cassette, compact discs and other recording/storage
devices
24. Exhibition Centre with the right to sell articles exhibited 3,000
therein by retail
25. Filling station 3,000
26. Film making studio 2,500
27. Financial and Lending Agency 5,000
28. General Retailer — Non-foodstuff 1,500
29. Health club, sports centre and/or wellness centre 2,000
(including gym and spa)
30. Hypermarket 37,500
31. Merchant/Wholesale dealer 2,000
32. Money changer and/or Lender 3,000
33. Multi-purpose hall, including wedding hall 7,500
34. Retail pharmacy 1,500
35. Retailer of beer and alcoholic beverages 1,000
36. Retailer of liquor and alcoholic products — off 1,000
37. Retailer of liquor and alcoholic products — on and off 1,250
38. Showroom 3,000
39. Skating/karting centre 1,000
40. Store and warehouse (between 50 – l00 m2) 2,500
41. Store and warehouse (less than 50m 2 ) 1,000
42. Store and warehouse (more than 100 m2) 3,500
43. Supermarket 12,500
44. Telecommunications and related activities (other than 20,000
users of works under Part III of the Schedule)
45. Textile industry with or without spinning, weaving, 1,500
washing, knitting, bleaching, dyeing and printing
(employing less than 50 persons)
46. Textile industry with or without spinning, weaving, 1,500
washing, knitting, bleaching, dyeing and printing
(employing more than 150 persons)
47. Textile industry, with or without spinning, weaving, 1,500
washing, knitting, bleaching, dyeing and printing
(employing 50 to 150 persons)
48. Victualler 1,000
49. Workshop not elsewhere classified 1,500
50. Circus or fun fair 1,500 per event
51. Occasional activities —
(a) organisation of fun fair 500 per day
(b) organisation of public entertainment 500 per day
events
52. Organiser of trade/commercial fair 3,000 per day
*only 50% of the fees shall be applicable for Rodrigues
PART II
(Rs cs)
1. Users of work holding a licence issued by the Gambling
Regulatory Authority —
(a) casino licence** 100,000
(b) hotel casino operator licence (per licensed premise)** 30,000
(c) gaming house “A”* * 100,000
(d) gaming house “B”** 6,000
(e) bookmaker licence for conducting fixed odd betting 10,000
on local races — at the racecourse
(f) bookmaker licence for conducting fixed odd betting 50,000
on local races — through remote communication (in
respect of the principal place of business)
(g) bookmaker licence for conducting fixed odd betting 5,000
on local races — through remote communication (in
respect of every other place at which facilities are
provided)
(h) bookmaker licence for conducting fixed odds 50,000
betting on any football matches taking place
outside Mauritius other than a local race (in respect
of the principal place of business)
(i) bookmaker licence for conducting fixed odds 5,000
betting on any football matches taking place
outside Mauritius other than a local race (in respect
of every other additional place of business)
(j) totalisator operator licence for operating at the 30,000
racecourse
(k) totalisator operator licence for operating outside 5,000
the racecourse (in respect of each place of
business)
(I) totalisator operator licence for operating outside 5,000
the racecourse (in respect of the principal place of
business)
(m) totalisator operator licence for operating through 5,000
remote communication at such place outside the
racecourse as may approves the Gambling
Regulatory Authority (in respect of every other
place at which facilities are provided)
(n) totalisator operator licence for conducting local race 50,000
inter-totalisator betting
(o) totalisator operator licence for conducting foreign 50,000
race inter-totalisator betting
(p) horse racing organizer licence 70,000
(q) licence to operator of Mauritius National Lottery** 100,000
(r) limited payout machine operator licence 3,000
(s) amusement machine operator licence 3,000
2. Users of work holding a licence issued by the Tourism
Authority —
(a) domaine —
(i) not exceeding 25 rooms 1 per room per
day
(ii) no accommodation 7,500
(b) guesthouse —
(i) Type A— above 50 rooms 2.50 per room per
day
(ii) Type B — more than 10 but not exceeding 50 1.50 per room per
day
(iii) Type C — not less than 2 but not exceeding 10 1 per room per
rooms day
(c) hotel —
(i)
(ii)
Type A — above 200 rooms
Type B — more than 100 but not exceeding 200
rooms
6.50
6
per room per
day
per room per
day
(iii) Type C — more than 50 but not exceeding 100
rooms
4.98 per room per
day
(iv)
(d)
Type D — not less than
not exceeding 50 rooms
tourist residence —
4.10 per room 10 but 4.10 per room per
day
(i)
(ii)
(iii)
(e)
(f)
(g)
(h)
(i)
Type A— above 50 rooms
Type B—morethan 10 but not exceeding 50
rooms
Type C — up to 10 rooms
Nightclub
Private club
Pub
Restaurant —
(i) up to 40 covers
(ii) above 40 covers
Pleasure crafi (for commercial purpose) —
2.50
1.50
1
50,000
8,000
7,500
2,000
5,000
per room per
day
per room per
day
per room per
day
(i)
(ii)
not more than 6 metres
more than 6 metres but not more than 12 metres
1,500
3,000
(iii) more than 12 metres but not more than 20 metres 4,500
(iv) more than 20 metres 7,500
* *Payable in 4 equal instalments, each instalment being payable on or before the first day of
every period of 3 months
PART III
1. Public Radio – Mauritius Broadcasting Corporation
(Broadcasting)
2. Private Commercial Radio — holder of private commercial
free to air FM radio broadcasting licence from Independent
Broadcasting Authority (Broadcasting)
3. Public Television — Mauritius Broadcasting Corporation
(Broadcasting)
4. Subscription Television—holder of Subscription Television
Broadcasting Licence from the Independent Broadcasting
Authority (Broadcasting)
5. Mobile Network Operators — caller tune, fun tune, ring tone
or other similar services on mobiles
2.5 % of
gross annual
revenue
2.5 % of
gross annual
revenue
2.5 % of
gross annual
revenue
1 % of total
subscription
fees
collected
10% on fees
charged by
mobile
network
operators for
each – caller
tune, fun
tone and ring
tone or
similar
service
6. Digital sale of music by mobile network operators 1 per sale
7. Advertising and/or communication agencies,
including users of work specified in items 1 to 4 of Part
III of the Schedule —
(a) for broadcasting up to a period of 3 months or
less —
(i) for audio clips/spots with music —
(A) for first 15 seconds (or less) 3,000
(B) for any additional seconds above the first 15 100 per second
seconds
(ii) for audiovisual clips/ spots with music —
(A) for first seconds (or less) 5,500
(B) for any additional seconds above the first 15 seconds 200
PART IV
1. Airport compound (Airport Terminal Operations Ltd) 120,000
2. Ministries of the Republic of Mauritius (musical and other 30,000
activities being organised)
3. Municipal City Council 30,000
4. Municipal Town Councils 30,000
5. District Councils 30,000
6. Aircraft (Air Mauritius) —
(a) Airbus A3 19-100 27,040
(b) Airbus A330-200 135,000
(c) Airbus A340-300 135,000
(d) Airbus A33ONEO 135,000
(e) Airbus A350-900 135,000
7. Mauritius Police Band 20,000
8. Live music performance in restaurant 2,500 per month
9. Live music performance in hotel 6,000 per month
10. Concert (ticketed)*** —
(a) 1 -250 persons 4,000 per event
(b) 25 1-500 persons 8,000 per event
(c) 501-1,000 persons 15,000 per event
(d) 1,001-3,000 persons 30,000 per event
(e) above 3,000 60,000 per event
11. Concert (non-ticketed/free) 2,000 per event
12. Any other entertainment event(other than items 10 and 11 of 2,500 per event
Part IV of the Schedule), including but not limited to, dance
parties, modeling events, fashion shows, catwalks***
***Only 50% of the fees shall be applicable for Rodrigues
PART V
1. CD audio only —
(a) 1-10 titles 10 per stamp
(b) 11-15 titles 15 per stamp
(c) above 15 titles 15
+1.50 for
each
additional
title (per
stamp)
2. Audiovisual work — live concert fixation (irrespective of the 25 25 per DVD
number of titles) (per stamp)
3. Video clips (other than audiovisual work
under item 2 of Part IV of the Schedule) —
(a) 1-10 titles 15 per stamp
(b) above 10 titles 15
+2 for each
additional
title (per
stamp)
4. CD/DVD (foreign artists) 5 CD/DVD
(per stamp)