Point in Time - Hotel Room Tax Regulation for the City of Courtenay - 321/2012

"Point in Time" Regulation Content

Hotel Room Tax Act; Provincial Sales Tax Act

Hotel Room Tax Regulation for the City of Courtenay

B.C. Reg. 321/2012

 Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.

B.C. Reg. 321/2012
O.C. 736/2012
Deposited November 9, 2012

Hotel Room Tax Act; Provincial Sales Tax Act

Hotel Room Tax Regulation for the City of Courtenay

 Definition

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

 Applicability of tax

2  March 1, 2013 is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the City of Courtenay.

 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 Courtenay.

 Prescribed purpose for expenditure of tax

4  The City of Courtenay 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5  This regulation is repealed effective March 1, 2018.

*.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) (e) and (f)]