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THE OTHER WORLD KINGDOM LAWS
REVENUE ACT

1
Opening Provisions
This Law determines the types and amounts of lawful taxes and fees relating to, Lady Citizens of the OWK, subjects of the Queen and persons or slaves staying within the territory of the OWK.

2
This Law does not govern fees for commercial services provided by the OWK.
These are determined by the official price list of the OWK or, by decision of the Queen.

3
The beneficiary of all taxes and fees governed by this Law is the Queen of the OWK, through the Office of the Supreme Administrator.

4
All taxes and fees are used for the enhancement of, and activities within, the OWK.

I.
TAXES

5
Bondage Tax
  • Bondage tax relates to all subjects of the Queen of the OWK.
  • Bondage tax must be paid once annually no later than the day that is the anniversary of bondage.
  • The subject must pay the tax for the first time no later than, the day that bondage begins.
  • Bondage tax is set at 700 DOM annually for subjects in the category, TOILET and PIG.
  • Bondage tax is set at 350 DOM annually for subjects in the category DOG.
  • Bondage tax is set at 1 DOM annually for subjects in the category WORM.

6
Manhood Tax
  • Tax payers
    Manhood tax relates to all male creatures or slaves that are not: registered with the IRS or subjects of the Queen of the OWK.
  • Male creature
    For the purpose of this law a male creature is any human creature of the male gender.
  • Tax basis
    The basis for establishing the amount of manhood tax to be paid is the length of the erect penis of the taxpayer.
  • Calculation of manhood tax
    • Length of the erect penis in centimeters multiplied by the coefficient 4, or, the length of the erect penis in inches multiplied by the coefficient 10.16.
    • For calculation purposes the length of the penis is rounded up to the nearest whole centimeter or inch.
    • If the penis of the taxpayer is not capable of an erection, the length of the flaccid penis is calculated in centimeters multiplied by a coefficient of 12, or, length in inches multiplied by a coefficient of 40.64.
  • Tax Statement
    Every tax payer according to 4, a) of this Law is required to fill in and send to the Office of the Supreme Administrator a tax statement within 10 days of receiving notification of tax responsibilities.
  • Payment and Amount of Manhood Tax
    Every payer of manhood tax may choose how often he will pay this tax.
    • Monthly payment
      1.1. Monthly payment of manhood tax must always be paid one month in advance and no later than the 20th. day of every month.
      1.2. The amount of taxes for monthly payment is listed in 4, d) of this Law, with the stipulation that, the result of the calculation corresponds to the amount of monthly taxes in DOM.
    • Annual
      2.1. For annual payment the manhood tax must always be paid in advance, and no later than, December 20th. 2.2. The amount of tax for annual payment in DOM amounts to, ten times the value of the calculation listed in 4, d) of this Law.
    • One-time, lifetime payment
      3.1. In the event of a lifetime payment of manhood tax this tax must be paid no later than, 30 days after completing and submitting the tax statement.
      3.2. The amount of tax to be paid for a one-time, lifetime payment of this tax is, 50 times the value according to the calculation listed in 4, d) of this Law.
      3.3. After payment of a one-time lifetime payment of manhood tax the taxpayer is freed for life from any further responsibilities of paying this tax.
  • Tax Auditing
    • Every male creature that pays this tax may be subjected to a random audit within the territory of the OWK at any time to check that, the data listed in his tax statement is correct.
    • Lady Members of the Queens Guard or, a Lady Auditor authorized by the Queen are authorized to perform this audit.
  • Exceptions to Paying Manhood Tax
    The payment of manhood tax is not required of any male creature that can prove:
    • he has no penis.
    • he is the father of at least three daughters and no sons.
    • his monthly income is less than four times the amount of the monthly tax payment.
II.
FEES

7
Fee for a State Court Trial
  • An accused male creature or slave pays the fee for a State Court trial even if, he is proven to be innocent at such a trial.
  • If the accused is a Lady, She is freed from paying the fee.
  • The Lady Judge establishes the amount of the fee and this decision will be included in the verdict.
  • The minimum fee is 50 DOM, with a maximum fee of 1000 DOM.
  • The fee must be paid within 30 days of the verdict.
8
Fees for slaves detained in the State Prison
  • The fees for a slave forcibly detained in the State Prison must be paid by his Lady owner according to 16, b) of Law no. 3.
  • The fee is 100 DOM for each day or part thereof of, for forced detention in the State Prison.
  • The fee must be paid upon release of the slave.
9
Fee for a Forced Stay in Detention on Remand
  • The accused pays the fee for any forced stay in detention on remand, even if, he is subsequently found to be not guilty when tried by the State Court.
  • The fee is 50 DOM for each day or part thereof spent in detention on remand.
  • The fee must be paid prior to being released.
10
Fee for Written Confirmation of Creating a Record at the IRS
  • Any person who requests written confirmation from the IRS shall pay this fee.
  • The fee is 30 DOM for each written confirmation that is requested.
  • The fee must be paid in advance.
11
Fee for Entrance Visa to the Territory of the OWK
  • Lady Visitors to the OWK who, are not Lady Citizens, must pay for an entrance Visa.
  • The fee is 1 DOM for each day or part thereof spent within the territory of the OWK.
  • For State Celebrations, this fee is already included in the price of the entrance ticket.
  • The fee must be paid no later than the date of departure from the territory of the OWK.
12
Fee for the Stay of a Slave Within the Territory of the OWK
  • The Lady Owner pays the fee for a slave to stay within the territory of the OWK.
  • The fees are:
    • 25 DOM for each day or part thereof for a slave registered with the IRS.
    • 50 DOM for each day or part thereof for an unregistered slave.
    • 150 DOM for each day or part thereof for registered and unregistered slaves if, his stay is only for one day, or if, he is not accommodated within the Area of the Queen.s Palace (OWK) when staying longer than one day.
  • The fee must be paid prior to leaving the territory of the OWK.
13
Fee for Permission to Conduct Business within the Territory of the OWK
  • The Lady Holder of a trade license or, a Lady who has permission to conduct business within the territory of the OWK must pay this fee.
  • The fee for conducting business is 500 DOM for each year or part thereof.
  • The fee must always be paid by December 20th for the following year.
14
Payment Date
The payment date is understood to be, the day when taxes and fees that are due, are registered to the bank account of the OWK or, the day when the pertinent amount is paid in cash to the OWK treasury.
15
Delay in Paying Taxes or Fees
In the event of a delay in paying taxes of fees that is longer than one calendar day, this will be deemed to be a serious crime according to 2 of Law no. 4.
16
Closing Provisions
  • his Law becomes valid on the date of its signing.
  • This Law takes effect on the date of publication on the official OWK Web Page.
In Black City on January 25, 2006
Her Royal Majesty
Patricia I.
Queen of the OWK