 Standard Tariff for Hi-Fi Shops, Showroom  |
| Background Music (Mechanical Performance) |
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| Floor Area |
-Annual Royalty Rate |
| Not exceeding 200 sq. ft |
$854.90 |
| 201 to 500 sq. ft. |
$1,139.18 |
| 501 to 1,000 sq. ft |
$1,708.77 |
| From 1,001 up to 2,000 sq. ft., for each additional 250 sq. ft. (or part thereof) |
$408.91 |
| From 2,001 up to 5,000 sq. ft., for each additional 500 sq. ft. (or part thereof) |
$704.52 |
| Thereafter, for each additional 1,000 sq. ft. (or part thereof) |
$930.09 |
| Index Adjustment: The foregoing royalty rates are related to base figure of 108.53 (2010/2011-based) of the Consumer Price Index published by The Statistics and Census Service of Macao SAR Government, and are subject to adjustment in accordance with changes in that index figure on a year basis. |
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| Standard Tariff for Bowling Centers |
| Background Music (Mechanical Performance) |
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| No. of Bowling lanes |
-Annual Royalty Rate |
| For the first 20 bowling lanes, for each bowling lane |
$218.36 |
| Thereafter up to 30 bowling lanes, for each additional bowling lane |
$175.10 |
| Thereafter, for each additional bowling lane |
$140.08 |
| Visual Music Performance |
Annual Royalty Rate |
| For each video screen |
$436.72 |
| Index Adjustment: The foregoing royalty rates are related to base figure of 108.53 (2010/2011-based) of the Consumer Price Index published by The Statistics and Census Service of Macao SAR Government, and are subject to adjustment in accordance with changes in that index figure on a year basis. |
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| Standard Tariff for Billiard Rooms and Games Centers |
| Background Music (Mechanical Performance) |
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| Floor Area |
-Annual Royalty Rate |
| Not exceeding 1,000 sq. ft |
$1,206.13 |
| From 1,001 up to 2,000 sq. ft., for each additional 250 sq. ft. (or part thereof) |
$276.04 |
| From 2,001 up to 5,000 sq. ft., for each additional 500 sq. ft. (or part thereof) |
$482.04 |
| From 5,001 up to 10,000 sq. ft., for each additional 1,000 sq. ft. (or part thereof) |
$620.06 |
| From 10,001 up to 20,000 sq. ft., for each additional 1,000 sq. ft. (or part thereof) |
$482.03 |
| Thereafter, for each additional 1,000 sq. ft. (or part thereof) |
$356.38 |
| Index Adjustment: The foregoing royalty rates are related to base figure of 108.53 (2010/2011-based) of the Consumer Price Index published by The Statistics and Census Service of Macao SAR Government, and are subject to adjustment in accordance with changes in that index figure on a year basis. |
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| Standard Tariff for Banking Premises |
| Background Music (Mechanical Performance) |
-Annual Royalty Rate |
| For the first 500 employees |
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| The royalty per day, for each hour (or part thereof), for each unit of 25 employees (or part thereof) |
$0.31 |
| For employees thereafter |
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| The royalty per day, for each hour (or part thereof), for each unit of 25 employees (or part thereof) |
$0.20 |
| For visitors |
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| The royalty per day, for each unit of 100 visitors (or part thereof) |
$3.15 |
| Visual Music Performance |
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| No. of Video Screens |
Annual Royalty Rate |
| For the first video screen |
$2,054.85 |
| For each additional video screen |
$588.13 |
| Index Adjustment: The foregoing royalty rates are related to base figure of 108.53 (2010/2011-based) of the Consumer Price Index published by The Statistics and Census Service of Macao SAR Government, and are subject to adjustment in accordance with changes in that index figure on a year basis. |
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| Standard Tariff for Beauty Salons |
| Background Music (Mechanical Performance) |
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| Maximum Accommodation Capacity |
-Annual Royalty Rate |
| Not exceeding 4 beds/seats |
$739.53 |
| 5 to 7 beds/seats |
$985.70 |
| 8 to 10 beds/seats |
$1,380.20 |
| Thereafter, for each additional 5 beds/seats (or part thereof) |
$246.17 |
| Visual Music Performance |
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| Additional royalty on top of background music (mechanical performance) shall be levied |
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| No. of Video Screens |
Annual Royalty Rate |
| For the first video screen |
$618.00 |
| For each additional video screen |
$309.00 |
| Index Adjustment: The foregoing royalty rates are related to base figure of 108.53 (2010/2011-based) of the Consumer Price Index published by The Statistics and Census Service of Macao SAR Government, and are subject to adjustment in accordance with changes in that index figure on a year basis. |
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| Standard Tariff for Cinemas |
| 0.2% on gross box office receipt (under review) |
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| Index Adjustment: The foregoing royalty rates are related to base figure of 108.53 (2010/2011-based) of the Consumer Price Index published by The Statistics and Census Service of Macao SAR Government, and are subject to adjustment in accordance with changes in that index figure on a year basis. |
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| Standard Tariff for Discotheques |
| Background Music (Mechanical Performance) |
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| Maximum Seating and Standing Capacity |
-Annual Royalty Rate |
| Not exceeding 50 persons |
$10,286.61 |
| For each additional 10 persons (or part thereof) |
$1,870.48 |
| Visual Music Performance |
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| Additional royalty on top of background music (mechanical performance) shall be levied |
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| No. of Video Screens |
Annual Royalty Rate |
| For the first video screen |
$1,689.20 |
| For each additional video screen |
$675.68 |
| Index Adjustment: The foregoing royalty rates are related to base figure of 108.53 (2010/2011-based) of the Consumer Price Index published by The Statistics and Census Service of Macao SAR Government, and are subject to adjustment in accordance with changes in that index figure on a year basis. |
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| Standard Tariff for Clinics |
| Background Music (Mechanical Performance) |
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| Floor Area |
-Annual Royalty Rate |
| Not exceeding 100 sq. ft. |
$412.00 |
| 101 sq. ft. to 150 sq. ft. |
$515.00 |
| 151 sq. ft. to 200 sq. ft. |
$618.00 |
| Thereafter, for each additional 100 sq. ft. (or part thereof) |
$51.50 |
| Visual Music Performance |
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| Additional royalty on top of background music (mechanical performance) shall be levied |
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| No. of Video Screens |
$386.25 |
| For each additional video screen |
$154.50 |
| Index Adjustment: The foregoing royalty rates are related to base figure of 108.53 (2010/2011-based) of the Consumer Price Index published by The Statistics and Census Service of Macao SAR Government, and are subject to adjustment in accordance with changes in that index figure on a year basis. |
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| Standard Tariff for Fitness Centers |
| Background Music (Mechanical Performance) |
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| Floor Area |
-Annual Royalty Rate |
| Not exceeding 500 sq. ft. |
$951.72 |
| 501 sq. ft. to 1,000 sq. ft. |
$1,427.58 |
| 1,001 sq. ft. to 1,250 sq. ft. |
$1,768.51 |
| 1,251 sq. ft. to 1,500 sq. ft |
$2,109.44 |
| 1,501 sq. ft. to 1,750 sq. ft |
$2,450.37 |
| 1,751 sq. ft. to 2,000 sq. ft. |
$2,791.30 |
| 2,001 sq. ft. to 2,500 sq. ft. |
$3,379.43 |
| 2,501 sq. ft. to 3,000 sq. ft. |
$3,967.56 |
| 3,001 sq. ft. to 3,500 sq. ft |
$4,555.69 |
| 3,501 sq. ft. to 4,000 sq. ft |
$5,142.79 |
| 4,001 sq. ft. to 4,500 sq. ft |
$5,730.92 |
| 4,501 sq. ft. to 5,000 sq. ft. |
$6,319.05 |
| 5,001 sq. ft. to 6,000 sq. ft. |
$7,095.67 |
| 6,001 sq. ft. to 7,000 sq. ft. |
$7,872.29 |
| 7,001 sq. ft. to 8,000 sq. ft. |
$8,647.88 |
| 8,001 sq. ft. to 9,000 sq. ft. |
$9,424.50 |
| 9,001 sq. ft. to 10,000 sq. ft |
$10,201.12 |
| Thereafter, for each additional 1,000 sq. ft. (or part thereof) |
$435.69 |
| Visual Music Performance |
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| Screen diagonal not exceeding 50 inches |
Annual Royalty Rate |
| For the first Video Screen |
$2,163.00 |
| For each additional video screen |
$619.03 |
| Screen diagonal exceeding 50 inches |
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| Screen diagonal exceeding 50 inches but not exceeding 100 inches, for each video screen |
$3,402.09 |
| Screen diagonal exceeding 100 inches, for each video screen |
$5,107.77 |
| Surcharge |
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| Total Floor Area exceeding 1,000 sq. ft., each additional 500 sq. ft. (or part thereof) of Floor Area |
$619.03 |
| For the area where dancing (including aerobic dancing) is conducted, an additional 20% will be charged on top of the royalty calculated above. |
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| Index Adjustment: The foregoing royalty rates are related to base figure of 108.53 (2010/2011-based) of the Consumer Price Index published by The Statistics and Census Service of Macao SAR Government, and are subject to adjustment in accordance with changes in that index figure on a year basis. |
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| Standard Tariff for Juke Boxes |
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-Annual Royalty Rate |
| For each audio juke box |
$1,698.47 |
| For each video juke box (screen diagonal no greater than 26 inches) |
$2,200.08 |
| For each video juke box (screen diagonal greater than 26 inches) |
$2,716.11 |
| Index Adjustment: The foregoing royalty rates are related to base figure of 108.53 (2010/2011-based) of the Consumer Price Index published by The Statistics and Census Service of Macao SAR Government, and are subject to adjustment in accordance with changes in that index figure on a year basis. |
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| Standard Tariff for Nightclubs and Ballrooms |
| Background Music (Mechanical Performance) only |
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| Maximum Accommodation Capacity |
-Annual Royalty Rate |
| Not exceeding 40 seats |
$2,580.15 |
| For each additional 10 seats (or part thereof) |
$674.65 |
| Where daily operation-hours exceeds 8 hours, the fees are increased by 10% |
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| Live Music Performance only |
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| Maximum Accommodation Capacity |
Annual Royalty Rate |
| Not exceeding 40 seats |
$3,969.62 |
| For each additional 10 seats (or part thereof) |
$1,032.06 |
| Where daily operation-hours exceeds 8 hours, the fees are increased by 10% |
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| Live Music Performance & Background Music (Mechanical Performance) |
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| Maximum Accommodation Capacity |
Annual Royalty Rate |
| Not exceeding 40 seats |
$5,173.69 |
| For each additional 10 seats (or part thereof) |
$1,230.85 |
| Where daily operation-hours exceeds 8 hours, the fees are increased by 10% |
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| Visual Music Performance |
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| No. of Video Screens |
Annual Royalty Rate |
| For the first video screen |
$1,984.81 |
| For each additional video screen |
$396.55 |
| Where daily operation-hours exceeds 8 hours, the fees are increased by 10% |
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| Index Adjustment: The foregoing royalty rates are related to base figure of 108.53 (2010/2011-based) of the Consumer Price Index published by The Statistics and Census Service of Macao SAR Government, and are subject to adjustment in accordance with changes in that index figure on a year basis. |
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| Standard Tariff for Restaurant, Bars and Cafes |
| Background Music (Mechanical Performance) |
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| Maximum Accommodation Capacity |
-Annual Royalty Rate |
| Not exceeding 25 seats |
$754.99 |
| Exceeding 25 seats but not exceeding 100 seats, for each seat |
$31.93 |
| Thereafter up to 200 seats, for each additional seat |
$25.75 |
| Thereafter, for each additional seat |
$19.57 |
| Live Music Performance |
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| Whichever is higher |
Annual Royalty Rate |
| 1. 2% on annual sum of expenditure on the provision of live music: or |
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| 2. For the first 50 seats (or part thereof), for each hour of performance |
$3.25 |
| Over 50 seats, for each hour of performance per seat |
$0.08 |
| Visual Music Performance |
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| No. of Video Screens |
Annual Royalty Rate |
| For the first video screen |
$2,961.25 |
| For each additional video screen |
$296.64 |
| An additional royalty of 50% of the royalty(ies) in respect of the mode(s) of music performance for dancing shall be levied |
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| Index Adjustment: The foregoing royalty rates are related to base figure of 108.53 (2010/2011-based) of the Consumer Price Index published by The Statistics and Census Service of Macao SAR Government, and are subject to adjustment in accordance with changes in that index figure on a year basis. |
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| Standard Tariff for Retail Shops and Department Stores |
| Background Music (Mechanical Performance) |
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| Floor Area |
-Annual Royalty Rate |
| Not exceeding 200 sq. ft. |
$713.79 |
| 201 sq. ft. to 500 sq. ft. |
$951.72 |
| 501 sq. ft. to 1,000 sq. ft. |
$1,427.58 |
| 1,001 sq. ft. to 1,250 sq. ft |
$1,768.51 |
| 1,251 sq. ft. to 1,500 sq. ft. |
$2,109.44 |
| 1,501 sq. ft. to 1,750 sq. ft. |
$2,450.37 |
| 1,751 sq. ft. to 2,000 sq. ft. |
$2,791.30 |
| 2,001 sq. ft. to 2,500 sq. ft. |
$3,379.43 |
| 2,501 sq. ft. to 3,000 sq. ft. |
$3,967.56 |
| 3,001 sq. ft. to 3,500 sq. ft. |
$4,555.69 |
| 3,501 sq. ft. to 4,000 sq. ft. |
$5,142.79 |
| 4,001 sq. ft. to 4,500 sq. ft. |
$5,730.92 |
| 4,501 sq. ft. to 5,000 sq. ft |
$6,319.05 |
| 5,001 sq. ft. to 6,000 sq. ft. |
$7,095.67 |
| 6,001 sq. ft. to 7,000 sq. ft. |
$7,872.29 |
| 7,001 sq. ft. to 8,000 sq. ft. |
$8,647.88 |
| 8,001 sq. ft. to 9,000 sq. ft. |
$9,424.50 |
| 9.001 sq. ft. to 10,000 sq. ft. |
$10,201.12 |
| 10,001 sq. ft. to 11,000 sq. ft. |
$10,789.25 |
| 11,001 sq. ft. to 12,000 sq. ft. |
$11,377.38 |
| 12,001 sq. ft. to 13,000 sq. ft. |
$11,964.48 |
| 13,001 sq. ft. to 14,000 sq. ft. |
$12,552.61 |
| 14,001 sq. ft. to 15,000 sq. ft. |
$13,140.74 |
| 15,001 sq. ft. to 16,000 sq. ft. |
$13,728.87 |
| 16,001 sq. ft. to 17,000 sq. ft. |
$14,317.00 |
| 17,001 sq. ft. to 18,000 sq. ft. |
$14,904.10 |
| 18,001 sq. ft. to 19,000 sq. ft. |
$15,492.23 |
| 19,001 sq. ft. to 20,000 sq. ft. |
$16,080.36 |
| Thereafter, for each additional 1,000 sq. ft. (or part thereof) |
$435.69 |
| Visual Music Performance: |
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| 1. Screen diagonal not exceeding 50 inches: |
Annual Royalty Rate |
| For the first video screen |
$1,081.50 |
| For each additional video screen |
$619.03 |
| 2. Screen diagonal exceeding 50 inches: |
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| Screen diagonal exceeding 50 inches but not exceeding 100 inches, for each video screen |
$3,402.09 |
| Screen diagonal exceeding 100 inches, for each video screen |
$5,107.77 |
| 3. Surcharge |
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| Total Floor Area exceeding 500 sq. ft., each additional 500 sq. ft. (or part thereof) of Floor Area |
$619.03 |
| Other Common Areas inside the Building (excluding Lobbies, Passenger lifts and Waiting areas) |
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| Background Music (Mechanical Performance) |
Annual Royalty Rate |
| For record-player(s) |
$1,708.25 |
| For each relay point |
$16.99 |
| Non-commercial Operations (such as staff rest areas or canteens) within the premises for the enjoyment or listening by both employees and visitors therein. |
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| Background Music (Mechanical Performance) |
Annual Royalty Rate |
| For record-player(s) |
$1,366.60 |
| For each relay point |
$13.59 |
| Other Common Areas outside the Building (such as car parks, walkways) |
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| Background Music (Mechanical Performance) |
Annual Royalty Rate |
| For record-player(s) |
$1,025.95 |
| For each relay point |
$10.20 |
| Index Adjustment: The foregoing royalty rates are related to base figure of 108.53 (2010/2011-based) of the Consumer Price Index published by The Statistics and Census Service of Macao SAR Government, and are subject to adjustment in accordance with changes in that index figure on a year basis. |
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| Standard Tariff for Shopping Center Concourses |
| Background Music (Mechanical Performance) |
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| Floor Area |
-Annual Royalty Rate |
| Not exceeding 200 sq. m. |
$1,984.81 |
| Thereafter up to 2,000 sq. m., for each additional 100 sq. m. (or part thereof) |
$635.51 |
| Thereafter up to 5,000 sq. m., for each additional 100 sq. m. (or part thereof) |
$603.58 |
| Thereafter up to 10,000 sq. m., for each additional 100 sq. m. (or part thereof) |
$572.68 |
| Thereafter, for each additional 100 sq. m. (or part thereof) |
$544.87 |
| Visual Music Performance |
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| Additional royalty on top of background music (mechanical performance) shall be levied |
Annual Royalty Rate |
| For each video screen |
$257.50 |
| Index Adjustment: The foregoing royalty rates are related to base figure of 108.53 (2010/2011-based) of the Consumer Price Index published by The Statistics and Census Service of Macao SAR Government, and are subject to adjustment in accordance with changes in that index figure on a year basis. |
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| Standard Tariff for Hair Salons |
| Background Music (Mechanical Performance) |
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| Maximum Accommodation Capacity |
-Annual Royalty Rate |
| Not exceeding 5 seats |
$783.83 |
| 6 to 10 seats |
$1,258.66 |
| 11 to 20 seats |
$1,797.35 |
| Thereafter, for each additional 10 seats (or part thereof) |
$478.95 |
| Visual Music Performance |
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| Additional royalty on top of background music (mechanical performance) shall be levied |
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| No. of video screens |
Annual Royalty Rate |
| For the first video screen |
$618.00 |
| For each additional video screen |
$309.00 |
| Index Adjustment: The foregoing royalty rates are related to base figure of 108.53 (2010/2011-based) of the Consumer Price Index published by The Statistics and Census Service of Macao SAR Government, and are subject to adjustment in accordance with changes in that index figure on a year basis. |
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| Standard Tariff for Skating Rinks |
| Background Music (Mechanical Performance) |
-Annual Royalty Rate |
| For each unit of 1,000 sq. ft. (or part thereof) of skating rink per operation-hour |
$1.64 |
| Index Adjustment: The foregoing royalty rates are related to base figure of 108.53 (2010/2011-based) of the Consumer Price Index published by The Statistics and Census Service of Macao SAR Government, and are subject to adjustment in accordance with changes in that index figure on a year basis. |
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| Standard Tariff for Music Download |
| Applicable to music download through Internet or by any telecommunication means via equipment or devices such as personal computer and mobile handset |
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| Royalty Rate |
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| 12% on consumer price subject to a minimum royalty per download and a recoupable advance royalty. The minimum royalty and advance royalty shall depend on the actual amount of music usage and the actual particulars of the music download service |
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| Index Adjustment: The foregoing royalty rates are related to base figure of 108.53 (2010/2011-based) of the Consumer Price Index published by The Statistics and Census Service of Macao SAR Government, and are subject to adjustment in accordance with changes in that index figure on a year basis. |
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| Standard Tariff for Karaokes |
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| The royalty payable for a license shall be assessed by aggregating the royalties as calculated under (i) to (ii) |
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| (i) Karaoke Performance |
Monthly Royalty Rate |
| Floor Area |
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| For each sq. ft. of performing area |
$0.90 |
| (ii) Visual Music Performance |
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| No. of Video Screens |
Monthly Royalty Rate |
| For the first video screen |
$279.73 |
| For each additional video screen |
$27.98 |
| Index Adjustment: The foregoing royalty rates are related to base figure of 108.53 (2010/2011-based) of the Consumer Price Index published by The Statistics and Census Service of Macao SAR Government, and are subject to adjustment in accordance with changes in that index figure on a year basis. |
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