Point in Time - Hotel Room Tax Regulation for the City of Chilliwack - 163/2012

"Point in Time" Regulation Content

Hotel Room Tax Act; Provincial Sales Tax Act

Hotel Room Tax Regulation for the City of Chilliwack

B.C. Reg. 163/2012

 Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.

B.C. Reg. 163/2012
O.C. 444/2012
Deposited June 25, 2012

Hotel Room Tax Act; Provincial Sales Tax Act

Hotel Room Tax Regulation for the City of Chilliwack

 Definition

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

 Applicability of tax

2  Section 3 (1) of the Act applies in respect of accommodation purchased in the City of Chilliwack.

 Prescribed rate of tax payable

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

 Prescribed purpose for expenditure of tax

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

 Repeal

5  This regulation is repealed effective July 1, 2017.

Note: this regulation replaces B.C. Reg. 526/2004.

*.See section 45 of the Provincial Sales Tax Transitional Provisions and Amendments Act, 2013, S.B.C. 2013, c. 1

[Provisions relevant to the enactment of this regulation: Hotel Room Tax Act, R.S.B.C. 1996, c. 207, section 43 (2)]