Point in Time - Hotel Room Tax Regulation for the District of Port Hardy - 69/2006

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"Point in Time" Regulation Content

Hotel Room Tax Act; Provincial Sales Tax Act

Hotel Room Tax Regulation for the District of Port Hardy

B.C. Reg. 69/2006

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	November 5, 2009
	June 20, 2011
	June 25, 2012

Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.

B.C. Reg. 69/2006
O.C. 212/2006

Deposited March 31, 2006

Hotel Room Tax Act; Provincial Sales Tax Act

Hotel Room Tax Regulation for the District of Port Hardy

Definition

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

Applicability of tax

2 May 31, 2006 is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the District of Port Hardy.

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 District of Port Hardy.

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

Prescribed purpose for expenditure of tax

4 The District of Port Hardy 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5 This regulation is repealed effective July 1, 2017.

[am. B.C. Regs. 267/2009; 116/2011, s. 13; 169/2012.]

*.	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 District of Port Hardy

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 District of Port Hardy.

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

Prescribed purpose for expenditure of additional tax

4 The District of Port Hardy 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 267/2009, effective November 5, 2009.

Repeal

5 This regulation is repealed effective June 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 169/2012, effective June 25, 2012.

Repeal

5 This regulation is repealed effective July 1, 2012.