Point in Time - Hotel Room Tax Regulation for the City of Penticton - 325/2005

"Point in Time" Regulation Content

Hotel Room Tax Act; Provincial Sales Tax Act

Hotel Room Tax Regulation for the City of Penticton

B.C. Reg. 325/2005

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)
SECTIONEFFECTIVE DATE
Regulation December 1, 2013
Title June 20, 2011
Section 2 June 20, 2011
Section 3 June 20, 2011
Section 4 June 20, 2011
Section 5 November 5, 2009
June 20, 2011
June 25, 2012

 Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.

B.C. Reg. 325/2005
O.C. 802/2005
Deposited November 4, 2005

Hotel Room Tax Act; Provincial Sales Tax Act

Hotel Room Tax Regulation for the City of Penticton

 Definition

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

 Applicability of tax

2  December 31, 2005 is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the City of Penticton.

 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 Penticton.

[am. B.C. Reg. 116/2011, s. 12.]

 Prescribed purpose for expenditure of tax

4  The City of Penticton may spend the amount paid to it out of the revenue collected from the tax for tourism marketing.

[am. B.C. Reg. 116/2011, s. 12.]

 Repeal

5  This regulation is repealed effective July 1, 2017.

[am. B.C. Regs. 267/2009; 116/2011, s. 13; 166/2012.]

*.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)]

 Title BEFORE amended by BC Reg 116/2011, effective June 20, 2011.

Additional Tax Regulation for
the City of Penticton

 Section 2 marginal note BEFORE amended by BC Reg 116/2011, effective June 20, 2011.

Applicability of additional tax

 Section 3 BEFORE amended by BC Reg 116/2011, effective June 20, 2011.

 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 Penticton.

 Section 4 BEFORE amended by BC Reg 116/2011, effective June 20, 2011.

 Prescribed purpose for expenditure of additional tax

4  The City of Penticton may spend the amount paid to it out of the revenue collected from the additional tax for tourism marketing.

 Section 5 BEFORE amended by BC Reg 267/2009, effective November 5, 2009.

 Repeal

5  This regulation is repealed effective January 1, 2011.

 Section 5 BEFORE amended by BC Reg 116/2011, effective June 20, 2011.

 Repeal

5  This regulation is repealed effective July 1, 2011.

[am. B.C. Reg. 267/2009.]

 Section 5 BEFORE amended by BC Reg 166/2012, effective June 25, 2012.

 Repeal

5  This regulation is repealed effective July 1, 2012.

[am. B.C. Reg. 267/2009; 116/2011, s. 13.]