Point in Time - Additional Tax Regulation for the City of Abbotsford - 64/2008

"Point in Time" Regulation Content

Hotel Room Tax Act; Provincial Sales Tax Act

Additional Tax Regulation for the City of Abbotsford

B.C. Reg. 64/2008

 Regulation BEFORE repealed by s. 5, effective May 1, 2013.

B.C. Reg. 64/2008
O.C. 197/2008
Deposited April 3, 2008

Hotel Room Tax Act; Provincial Sales Tax Act

Additional Tax Regulation for the City of Abbotsford

 Definition

1  In this regulation, "Act" means the Hotel Room Tax Act.

 Applicability of additional tax

2  April 30, 2008, is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the City of Abbotsford.

 Prescribed rate of additional tax payable

3  The additional tax payable under section 3 (1) of the Act is 2% of the purchase price of accommodation purchased in the City of Abbotsford.

 Prescribed purpose for expenditure of additional tax

4  The City of Abbotsford may spend the amount paid to it out of the revenue collected from the additional tax for tourism marketing, programs and projects.

 Repeal

5  This regulation is repealed effective May 1, 2013.

*.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) and (f)]