"Point in Time" Regulation Content
Hotel Room Tax Act; Provincial Sales Tax Act
Additional Tax Regulation for the District of Ucluelet
B.C. Reg. 65/2008
Regulation BEFORE repealed by s. 5, effective June 1, 2013.
B.C. Reg. 65/2008 O.C. 198/2008 | Deposited April 3, 2008 |
Hotel Room Tax Act; Provincial Sales Tax Act
Additional Tax Regulation for the District of Ucluelet
Contents | ||
---|---|---|
1 | Definition | |
2 | Applicability of additional tax | |
3 | Prescribed rate of additional tax payable | |
4 | Prescribed purpose for expenditure of additional tax | |
5 | Repeal |
Applicability of additional tax
2 May 31, 2008, is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the District of Ucluelet.
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 District of Ucluelet.
Prescribed purpose for expenditure of additional tax
4 The District of Ucluelet may spend the amount paid to it out of the revenue collected from the additional tax for tourism marketing, programs and projects.
*. | 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)]
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