Point in Time - Additional Tax Regulation (City of Victoria) - 18/89
"Point in Time" Regulation Content
Hotel Room Tax Act; Provincial Sales Tax Act
Additional Tax Regulation (City of Victoria)
B.C. Reg. 18/89
Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.
B.C. Reg. 18/89 O.C. 92/89 | Deposited February 9, 1989 effective January 26, 19891 |
Hotel Room Tax Act; Provincial Sales Tax Act
Additional Tax Regulation (City of Victoria)
Applicability
1 Section 3 (1) of the Hotel Room Tax Act, R.S.B.C. 1996, c. 207, applies in respect of accommodation purchased within the City of Victoria.
Additional tax payable
2 The additional tax payable under that section is 2% of the purchase price of the accommodation.
Purpose for tax expenditure
3 The purposes for which the amount paid to the municipality out of the revenue collected from the tax may be expended are convention centre marketing and tourism promotion, projects and programs.
1. | (see B.C. Reg. 39/89 in the B.C. Gazette (Part II), March 7, 1989) |
*. | See section 45 of the Provincial Sales Tax Transitional Provisions and Amendments Act, 2013, S.B.C. 2013, c. 1 |
[Provisions of the Hotel Room Tax Act, R.S.B.C. 1996, c. 207, relevant to the enactment of this regulation: section 43 (2) (e)]
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