Point in Time - Hotel Room Tax Regulation for the City of Prince George - 244/2009

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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 Prince George

B.C. Reg. 244/2009

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	June 20, 2011
Section 2	June 20, 2011
Section 3	June 20, 2011
Section 4	June 20, 2011
Section 5	June 20, 2011

Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.

B.C. Reg. 244/2009
O.C. 544/2009

Deposited October 22, 2009

Hotel Room Tax Act; Provincial Sales Tax Act

Hotel Room Tax Regulation for the City of Prince George

Definition

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

Applicability of tax

2 December 31, 2009, is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the City of Prince George.

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 Prince George.

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

Prescribed purpose for expenditure of tax

4 The City of Prince George 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. 116/2011, s. 12.]

Repeal

5 This regulation is repealed effective January 1, 2015.

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

*.	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 Prince George

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 Prince George.

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

Prescribed purpose for expenditure of additional tax

4 The City of Prince George 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 116/2011, effective June 20, 2011.

Repeal

5 This regulation is repealed effective July 1, 2011.