Chapter:	140	Title:	AIR PASSENGER DEPARTURE TAX ORDINANCE	Gazette Number:
Section:	4	Heading:	Collection of tax	Version Date:	30/06/1997

A passenger liable to pay the tax shall make payment to the operator of the aircraft on which the passenger intends to depart from Hong Kong and the operator shall collect that tax and pay it to the Director of Accounting Services under section 7.