AIRCRAFT

(Tariff “V”)

Effective from 1 January 2016

               SCOPE OF TARIFF

               This tariff applies to the performance or communication to the public of musical works and sound recordings provided by means of radio receiving sets, disc players, tape machines, video cassette players and similar devices in aircraft of Uganda Registry.

2.            GENERAL CONDITIONS AND DEFINITIONS

2.1          This tariff applies only to performances or communication to the public of such musical works and sound recordings covered by a license from UPRS, obtained before the performances/communications commenced. Any performances/communications not so covered will be assessed at double this tariff. UPRS is not bound to offer a license under this tariff in respect of any performances/communications for which application was not made in advance.

2.2          This tariff applies to the performance/communication to the public of musical works and sound recordings at said premises as background music. There are specific types of performance/communication to the public that UPRS does not classify as background music and which are licensed under separate tariffs. Apart from these exceptions, all other types of performance/communication are classified as background music.

2.3          For clarity UPRS confirms that the total license fees due under this Tariff are arrived at by adding the individual charges for musical works and sound recordings together.

2.4        The LICENSE FEES are calculated by reference to the seating capacity of each carrier in which the music is performed/ communicated.

2.5          UPRS reserves the right to make such variations in this tariff as it considers appropriate when licensing premises or performances/communications which, in its opinion, do not fall within the scope of this tariff.

3.            TARIFF RATES

 

Seating Capacity of Carrier

Annual Fee

 

Music

Sound

 

Works

Recording

Fee for every seat from 1 to 5

5,040

2,520

Thereafter

 

 

Fee for every additional seat from 51 to 100

3,885

1,943

Fee for every additional seat over 100

2,625

1,313

 

4.            TARIFF ADJUSTMENT

The foregoing rates of charge are related to the Official Consumer Price Index as published by the Uganda Bureau of Statistics for the year 2015. They are subject to a surcharge or discount of 1% in respect of every increase or decrease of 1 complete point in the weighted average figure of the aforementioned Index. Such surcharge or discount shall take effect from the sixth day of the anniversary month next following the second month in which the relevant index figure is published.

5.            VALUE ADDED TAX

 

Every Licensee under this tariff will pay to UPRS, in addition to the license fee due under the tariff, a sum in respect of Value Added Tax calculated at the relevant statutory rate on the annual license fee payable and UPRS shall provide a Tax Invoice in relation to the fee payable, to the Licensee.

AMUSEMENT
ARCADES/ PARKS
AND FAIRGROUNDS

                      (Tariff “AA”) 

             Effective from 1 January 2016

      
SCOPE OF TARIFF

 

This tariff applies to the performance or communication to the public of musical works and sound recordings provided by means of radio, television, receiving sets, piped, disc players, tape machines and similar devices in amusement arcades/parks and similar permanent fairgrounds.

       GENERAL
CONDITIONS AND
DEFINITIONS

 2.1         

This tariff applies only to performances or communication
to the public of such musical works
and sound recordings covered by a license from UPRS, obtained before the
performances/communications commenced. Any performances/communications not so
covered will be assessed at double this tariff. UPRS is not bound to offer
a license under this tariff in respect of any performances/communications for
which application was not made in advance.

2.2         
This tariff applies to the performance/communication to the public of
musical works and sound recordings at said premises as background music. There
are specific types of performance/communication to the public that UPRS does
not classify as background music and which are licensed under separate tariffs. Apart
from these exceptions, all other types of performance/communication are
classified as background music.

2.3         
For clarity UPRS confirms that the total license fees due under this
Tariff are arrived at by adding the individual charges for musical works and sound recordings
together.

2.4         
The LICENSE FEES for the performance of
background music in Amusement Arcades/Parks
are calculated by reference to:

 

2.4.1  “shop
space”
, which is defined as
“the whole area from wall to wall of the whole of that part of the
premises to which the public are admitted and in which the music is audible, with no allowances made for the space
occupied by novelty machines, counters, shelves, display fixtures.

2.4.2  The number of employees to whom the background music is audible.

2.5  UPRS reserves the right to make such variations in
this tariff as it considers appropriate when licensing premises or
performances/communications which, in its opinion, do not fall within the scope
of this tariff.

       
TARIFF RATES

         
AMUSEMENT ARCADES (Indoors)

 

 

 

Musical

Sound

 

 

Works

Recording

 

Music Audible to Members of the Public Fee for every unit of 25 sq. meters “shop space” Or part
thereof

per day

 

 

750

 

 

375

Music audible to employees

3.1.1.1

Fee
for each hour
(or part thereof
) per day of performance for each

capacity unit
of 25 employees

 

375

 

188

3.1.2.2

If the total number of employees is fewer than 25. Appropriate Reduction will
be made in the charge
calculated in Accordance

with 3.1.1.1 above.

 

AMUSEMENT PARKS (outdoors)

Assessment of fees is done as in 3.1 above, but subject to a reduction of 50%.

3.3    ASSESSMENT

These
rates are based on the assumption
that the amusement arcade or park is
in operation for 300 days per annum. Where the arcade or park operates for
fewer than 300 days per annum, a proportionate reduction will be allowed on the
final assessment.

3.4         
If the certified
statements from the Licensee
are submitted and the
amounts due are paid
on or before 31st January next after the relevant Accounting period the Licensee
shall be entitled, but not otherwise, to a prompt payment discount of 5%.

MINIMUM
ANNUAL FEE

Per 1 hour x days of performance

19,528

9,764

4.1         
VALUE ADDED TAX

 

Every Licensee under this tariff will pay to UPRS, in
addition to the license fee due under the tariff, a sum in respect of Value
Added Tax calculated at the relevant statutory rate on the annual
license fee payable and UPRS shall provide a Tax Invoice in relation
to the fee payable, to the Licensee.