"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) | |
SECTION | EFFECTIVE 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Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.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
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5 This regulation is repealed effective July 1, 2017.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
- BC Carbon Registry Regulation - 25/2024
- Point in Time - National Instrument 55-104Insider Reporting Requirements and Exemptions - 104/2010
- National Instrument 58-101Disclosure of Corporate Governance Practices - 241/2005
- National Instrument 55-104Insider Reporting Requirements and Exemptions - 104/2010
- Low Carbon Fuels (General) Regulation - 282/2023