Point in Time - Hotel Room Tax Regulation for the City of Kimberley - 7/2007

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"Point in Time" Regulation Content

Hotel Room Tax Act; Provincial Sales Tax Act

Hotel Room Tax Regulation for the City of Kimberley

B.C. Reg. 7/2007

SECTION	EFFECTIVE DATE
NOTE: Links below go to reg content as it was prior to the changes made on the effective date. (PIT covers changes made from September 19, 2009 to present)
Regulation	December 1, 2013
Title	March 30, 2012
Section 3	March 30, 2012
Section 4	March 30, 2012
Section 5	March 30, 2012

Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.

B.C. Reg. 7/2007
O.C. 30/2007

Deposited February 2, 2007

Hotel Room Tax Act; Provincial Sales Tax Act

Hotel Room Tax Regulation for the City of Kimberley

Definition

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

Applicability of tax

2 March 31, 2007 is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the City of Kimberley.

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 Kimberley.

[am. B.C. Reg. 65/2012, s. 2.]

Prescribed purpose for expenditure of tax

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

[am. B.C. Reg. 65/2012, s. 2.]

Repeal

5 This regulation is repealed effective April 1, 2017.

[am. B.C. Reg. 65/2012, s. 3.]

*.	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, sections 3 and 43 (2) (e) and (f)]

Title BEFORE amended by BC Reg 65/2012, effective March 30, 2012.

Additional Tax Regulation for the City of Kimberley

Section 3 BEFORE amended by BC Reg 65/2012, effective March 30, 2012.

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 Kimberley.

Section 4 BEFORE amended by BC Reg 65/2012, effective March 30, 2012.

Prescribed purpose for expenditure of additional tax

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

Section 5 BEFORE amended by BC Reg 65/2012, effective March 30, 2012.

Repeal

5 This regulation is repealed effective April 1, 2012.