(1) An excise duty of €760 shall be charged, levied and paid on the registration and also on every renewal of the registration of any premises in the register of premises maintained by the Revenue Commissioners under the Betting Act, 1931, in which the business of bookmaking is carried on.
(2) The duty imposed by this section shall be charged and levied on and shall be paid by the person who is entered in such register as the proprietor of the premises concerned.
(3) Where the excise duty of €760 imposed by this section, has been paid in respect of the registration or the renewal of the registration of any premises in the said register for any relevant period, the said excise duty shall not (unless the registration is renewed under section 78) be charged or levied on any subsequent registration, taking effect within the said relevant period, of the said premises in the said register.
(4) In this section "relevant period" means, in relation to a registration or renewal of registrati
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