Expenditure tax on hotel chargeable expenditure applies for specified periods; a temporary restaurant levy operates under amendments. A statutory charge of expenditure tax is imposed on chargeable expenditure in specified hotels at an enacted rate subject to express temporal limits and proviso based exemptions for hotels entitled to identified income tax reliefs during prescribed periods; a separate temporary levy similarly applied to chargeable expenditure in restaurants for a defined short window. The provision's application and rates have been modified by successive legislative amendments, affecting commencement, expiry and exemption scope.