"Point in Time" Regulation Content
Hotel Room Tax Act; Provincial Sales Tax Act
Hotel Room Tax Regulation for the District of Squamish
B.C. Reg. 212/2009
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 | |
November 21, 2011 |
Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.
B.C. Reg. 212/2009 O.C. 461/2009 | Deposited September 3, 2009 |
Hotel Room Tax Act; Provincial Sales Tax Act
Hotel Room Tax Regulation for the District of Squamish
Contents | ||
---|---|---|
1 | Definition | |
2 | Applicability of tax | |
3 | Prescribed rate of tax payable | |
4 | Prescribed purpose for expenditure of tax | |
5 | Repeal |
Applicability of tax
2 October 31, 2009, is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the District of Squamish.
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 Squamish.
[am. B.C. Reg. 116/2011, s. 12.]
Prescribed purpose for expenditure of tax
4 The District of Squamish 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5 This regulation is repealed effective November 1, 2014.
[am. B.C. Regs. 267/2009; 116/2011, s. 13; 196/2011.]
*. | 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 Squamish
Section 2 marginal note BEFORE amended by BC Reg 116/2011, effective June 20, 2011.
Applicability of additional tax
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