"Point in Time" Regulation Content
Hotel Room Tax Act; Provincial Sales Tax Act
Hotel Room Tax Regulation for the District of Tofino
B.C. Reg. 96/2007
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 | May 31, 2012 |
Section 3 | May 31, 2012 |
Section 4 | May 31, 2012 |
Section 5 | May 31, 2012 |
Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.
B.C. Reg. 96/2007 O.C. 220/2007 | Deposited April 20, 2007 |
Hotel Room Tax Act; Provincial Sales Tax Act
Hotel Room Tax Regulation
for the District of Tofino
Applicability of tax
2 May 31, 2007 is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the District of Tofino.
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 Tofino.
[am. B.C. Reg. 109/2012, s. 2.]
Prescribed purpose for expenditure of tax
4 The District of Tofino 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. 109/2012, s. 2.]
*. | 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, sections 3 and 43 (2) (e) and (f)]
Title BEFORE amended by BC Reg 109/2012, effective May 31, 2012.
Additional Tax Regulation for the District of Tofino
- Point in Time - Security Management Regulation - 181/2022
- Point in Time - Pipeline Crossings Regulation - 147/2012
- Point in Time - Energy Resource Activities Act General Regulation - 274/2010
- Energy Resource Activities General Regulation - 274/2010
- Motor Vehicle Prohibition Regulation - 196/99 [Repealed]