"Point in Time" Regulation Content
Hotel Room Tax Act; Provincial Sales Tax Act
Hotel Room Tax Regulation for the Regional District of East Kootenay
B.C. Reg. 324/2006
| 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 | January 26, 2012 |
| Section 3 | January 26, 2012 |
| Section 4 | January 26, 2012 |
| Section 5 | January 26, 2012 |
Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.
| B.C. Reg. 324/2006 O.C. 877/2006 | Deposited December 4, 2006 |
Hotel Room Tax Act; Provincial Sales Tax Act
Hotel Room Tax Regulation for the Regional District of East Kootenay
Applicability of tax
2 January 31, 2007 is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the City of Fernie and in the portion of the East Kootenay Regional District Electoral Area A outlined in Schedule A attached to the Regional District of East Kootenay – Additional Hotel Room Tax Bylaw No. 1909, 2006.
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 Fernie and in the portion of the East Kootenay Regional District Electoral Area A outlined in Schedule A attached to the Regional District of East Kootenay – Additional Hotel Room Tax Bylaw No. 1909, 2006.
[am. B.C. Reg. 12/2012, s. 2.]
Prescribed purpose for expenditure of tax
4 The East Kootenay Regional District 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. 12/2012, s. 3.]
| *. | 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 12/2012, effective January 26, 2012.
Additional Tax Regulation
for the Regional District of East Kootenay
Section 3 BEFORE amended by BC Reg 12/2012, effective January 26, 2012.
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 Fernie and in the portion of the East Kootenay Regional District Electoral Area A outlined in Schedule A attached to the Regional District of East Kootenay – Additional Hotel Room Tax Bylaw No. 1909, 2006.
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