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(1) These Regulations may be cited as the Trade and Business Licensing (Amendment of Schedule) Regulations, 2020. (2) These Regulations expire on December 31, 2021.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_2\", \"num\": \"2.\", \"text\": \"Amendment of Schedule 1 to the Trade and Business Licensing Law (2019 Revision) - fees 2. The Trade and Business Licensing Law (2019 Revision) is amended in Schedule 1 by inserting after the final provision the following heading and particulars \u2014 \u201cTemporary Reduction in fees for Micro businesses and Small businesses 1. Subject to paragraph 2, the temporary reductions apply to micro businesses and small businesses that \u2014 (a) are independently owned and operated; Regulation 2 Trade and Business Licensing (Amendment of Schedule) Regulations, SL 41 of 2020 (b) are for profit; and (c) have close control over operations with decisions taken by the owner. 2. The following classes of micro businesses and small businesses are trades and businesses that are excluded from the reduction in fees provided for under this heading \u2014 (a) providers of auditing services; (b) financial services firms other than insurance agents; and (c) exempted companies within the meaning of the Companies Law (2020 Revision).\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_3\", \"num\": \"3.\", \"text\": \"For the purposes of this heading \u2014 (a) the \u201cfee\u201d means the relevant fee set out in Part B; (b) a \u201cmobile business\u201d is a business that is not operated from a fixed location but from a pedal cycle, motor cycle, motor car or other motor vehicle; (c) the number of employees in a trade or business is determined by \u2014 (i) the calculation of the average number of employees of the trade or business based on each of the pay periods for the preceding twelve calendar months; and where the trade or business has not been in operation for twelve months, the calculation of the average number of employees of the trade or business for the months that it has been in operation preceding the application; (ii) the inclusion of part-time and temporary employees in the number of full-time employees; and (iii) the exclusion of volunteers or persons who receive no compensation, including payment in kind for work, from the number of full-time employees; and (d) the annual gross revenue of a trade or business is determined by the sum total of revenue for the preceding twelve calendar months and where the trade or business has not been in operation for twelve months, a projection of the total annual revenue based on the months for which the trade or business has been in operation. Trade and Business Licensing (Amendment of Schedule) Regulations, Regulation 2 SL 41 of 2020\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_4\", \"num\": \"4.\", \"text\": \"A trade or business that is a micro business or a small business shall be eligible for a reduction in the respective fees set out in Part B of this Schedule, the applicable reduction being dependent on the location of the trade or business as follows \u2014 Location of trade or business Percentage reduction on fee George Town Micro business 100% Small business 50% West Bay Micro business 100% Small business 50% East End Micro business 100% Small business 75% North Side Micro business 100% Small business 75% Bodden Town Micro business 100% Small business 75% Little Cayman Micro business 100% Small business 50% Cayman Brac Micro business 100% Small business 50%\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_5\", \"num\": \"5.\", \"text\": \"Where a trade or business is classified as a mobile business, the location will be determined by reference to the \u201cblock and parcel\u201d on the trade and business licence or, in the case of an applicant for a licence, the address provided on the application form. Regulation 2 Trade and Business Licensing (Amendment of Schedule) Regulations, SL 41 of 2020\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_6\", \"num\": \"6.\", \"text\": \"For the avoidance of doubt \u2014 (a) the reduction in fees provided for under this heading and applicable to micro businesses and small businesses in Cayman Brac and Little Cayman shall be applied to the reduced fee provided for under the heading \u201cLicensing Fee for Little Cayman and Cayman Brac\u201d in this Schedule; (b) sections 23(2), (3) and (4) of the Law apply to applicants for licences and licensees of micro businesses and small businesses that are seeking to qualify or have qualified for a reduction in fees; and (c) surcharges under sections 23(2) and (3) of the Law shall be computed based on the renewal fee set out at Item 3 in Schedule 1.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_7\", \"num\": \"7.\", \"text\": \"The Board shall be informed immediately of any change to the revenue, the number of employees, ownership and licence of any micro business or small business benefitting from the reduction in fees.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_8\", \"num\": \"8.\", \"text\": \"Failure to \u2014 (a) inform the Board in accordance with paragraph 7; or (b) pay any fine, penalty or surcharge imposed in accordance with the Law, unless that fine, penalty or surcharge is waived by the Board, may result in the disqualification of the micro or small business from benefitting from the reduced fees.\", \"element\": \"section\", \"heading\": null}, {\"eId\": \"sec_9\", \"num\": \"9.\", \"text\": \"The final date for an applicant for the grant or renewal of a licence to be eligible for the reduction in fees, in accordance with the provisions under this heading, is the 31st day of December, 2021.\u201d. 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and\n(c)\nhave close control over operations with decisions taken by the owner.\n2.\nThe following classes of micro businesses and small businesses are trades and\nbusinesses that are excluded from the reduction in fees provided for under this\nheading \u2014\n(a)\nproviders of auditing services;\n(b) financial services firms other than insurance agents; and\n(c)\nexempted companies within the meaning of the Companies Law (2020\nRevision).\n3.\nFor the purposes of this heading \u2014\n(a)\nthe \u201cfee\u201d means the relevant fee set out in Part B;\n(b) a \u201cmobile business\u201d is a business that is not operated from a fixed location\nbut from a pedal cycle, motor cycle, motor car or other motor vehicle;\n(c)\nthe number of employees in a trade or business is determined by \u2014\n(i)\nthe calculation of the average number of employees of the trade or\nbusiness based on each of the pay periods for the preceding twelve\ncalendar months; and where the trade or business has not been in\noperation for twelve months, the calculation of the average number\nof employees of the trade or business for the months that it has been\nin operation preceding the application;\n(ii) the inclusion of part-time and temporary employees in the number of\nfull-time employees; and\n(iii) the exclusion of volunteers or persons who receive no compensation,\nincluding payment in kind for work, from the number of full-time\nemployees; and\n(d) the annual gross revenue of a trade or business is determined by the sum\ntotal of revenue for the preceding twelve calendar months and where the\ntrade or business has not been in operation for twelve months, a projection\nof the total annual revenue based on the months for which the trade or\nbusiness has been in operation.\n\nTrade and Business Licensing (Amendment of Schedule) Regulations,\n2020\nRegulation 2\n\nc\nSL 41 of 2020\nPage 5\n\n4.\nA trade or business that is a micro business or a small business shall be eligible\nfor a reduction in the respective fees set out in Part B of this Schedule, the\napplicable reduction being dependent on the location of the trade or business as\nfollows \u2014\nLocation of trade\nor business\nPercentage reduction on fee\nGeorge Town\nMicro business\n100%\nSmall business\n50%\nWest Bay\nMicro business\n100%\nSmall business\n50%\nEast End\nMicro business\n100%\nSmall business\n75%\nNorth Side\nMicro business\n100%\nSmall business\n75%\nBodden Town\nMicro business\n100%\nSmall business\n75%\nLittle Cayman\nMicro business\n100%\nSmall business\n50%\nCayman Brac\nMicro business\n100%\nSmall business\n50%\n\n5.\nWhere a trade or business is classified as a mobile business, the location will be\ndetermined by reference to the \u201cblock and parcel\u201d on the trade and business\nlicence or, in the case of an applicant for a licence, the address provided on the\napplication form.\n\nRegulation 2\nTrade and Business Licensing (Amendment of Schedule) Regulations,\n2020\n\nPage 6\nSL 41 of 2020\nc\n\n6.\nFor the avoidance of doubt \u2014\n(a)\nthe reduction in fees provided for under this heading and applicable to\nmicro businesses and small businesses in Cayman Brac and Little Cayman\nshall be applied to the reduced fee provided for under the heading\n\u201cLicensing Fee for Little Cayman and Cayman Brac\u201d in this Schedule;\n(b) sections 23(2), (3) and (4) of the Law apply to applicants for licences and\nlicensees of micro businesses and small businesses that are seeking to\nqualify or have qualified for a reduction in fees; and\n(c)\nsurcharges under sections 23(2) and (3) of the Law shall be computed\nbased on the renewal fee set out at Item 3 in Schedule 1.\n7.\nThe Board shall be informed immediately of any change to the revenue, the\nnumber of employees, ownership and licence of any micro business or small\nbusiness benefitting from the reduction in fees.\n8.\nFailure to \u2014\n(a)\ninform the Board in accordance with paragraph 7; or\n(b) pay any fine, penalty or surcharge imposed in accordance with the Law,\nunless that fine, penalty or surcharge is waived by the Board,\nmay result in the disqualification of the micro or small business from benefitting\nfrom the reduced fees.\n9.\nThe final date for an applicant for the grant or renewal of a licence to be eligible\nfor the reduction in fees, in accordance with the provisions under this heading,\nis the 31st day of December, 2021.\u201d.\nMade in Cabinet the 30th day of April, 2020.\n\nKim Bullings\nClerk of the Cabinet","akn_extracted_at":"2026-06-22 15:40:48.407615+00","cms_id":"2020-0041","law_type":"subordinate","year":"2020","number":"41","title":"Trade and Business Licensing (Amendment of Schedule) Regulations, 2020","status":"revoked"},"provenance":{"files":[{"file_id":"6208","expr_id":"1350","kind":"akn_xml","filename":"2020-0041_SL 41 of 2020.akn.xml","source_url":null,"storage_path":"\/Users\/q\/kyleg-data\/working\/SUBORDINATE\/2020\/2020-0041\/2020-0041_SL 41 of 2020.akn.xml","content_md5":"7973aedd5a65a1697a6d42b7a4e251ec","byte_size":"9300","http_last_modified":null,"fetched_at":"2026-06-22 15:40:48.492042+00"},{"file_id":"2699","expr_id":"1350","kind":"pristine_pdf","filename":"2020-0041_SL 41 of 2020.pdf","source_url":"\/cms\/images\/LEGISLATION\/SUBORDINATE\/2020\/2020-0041\/2020-0041_SL 41 of 2020.pdf","storage_path":"\/Users\/q\/kyleg-data\/pristine\/SUBORDINATE\/2020\/2020-0041\/2020-0041_SL 41 of 2020.pdf","content_md5":"d85bceee1c0f88684d58cfffac5cc975","byte_size":"439021","http_last_modified":null,"fetched_at":"2026-06-16 04:01:10.715213+00"},{"file_id":"2700","expr_id":"1350","kind":"working_pdf","filename":"2020-0041_SL 41 of 2020.pdf","source_url":"\/cms\/images\/LEGISLATION\/SUBORDINATE\/2020\/2020-0041\/2020-0041_SL 41 of 2020.pdf","storage_path":"\/Users\/q\/kyleg-data\/working\/SUBORDINATE\/2020\/2020-0041\/2020-0041_SL 41 of 2020.pdf","content_md5":"d85bceee1c0f88684d58cfffac5cc975","byte_size":"439021","http_last_modified":null,"fetched_at":"2026-06-16 04:01:10.715213+00"}],"paragraph_count":9,"latest_history":null},"quality":{"expr_id":"1350","doc_id":"1350","quality_state":"needs_review","quality_score":"76","needs_human_review":"t","deterministic_categories":"{duplicate_text,page_header_footer_noise}","llm_categories":"{}","repair_actions":"{collapse_duplicate_text,strip_page_furniture}","finding_severity_counts":"{\"medium\": 2}","finding_summary":"repeated line furniture detected: sl 41 of 2020 x7; 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