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Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.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
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.
*. | 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)]
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