"Point in Time" Regulation Content
Hotel Room Tax Act; Provincial Sales Tax Act
Hotel Room Tax Regulation for the Sun Peaks Mountain Resort Area
B.C. Reg. 142/2005
| 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 1 | 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Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.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. 142/2005 O.C. 248/2005 | Deposited March 18, 2005 |
Hotel Room Tax Act; Provincial Sales Tax Act
Hotel Room Tax Regulation for the Sun Peaks Mountain Resort Area
Definitions
1 In this regulation:
"Act" means the Hotel Room Tax Act;
"Resort Area" means the land comprising the Sun Peaks Mountain Resort Area, as set out in Minister's Order 135/1996.
Applicability of tax
2 October 31, 2005 is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the Resort Area.
[am. B.C. Reg. 274/2005, s. (a).]
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 Resort Area.
[am. B.C. Reg. 116/2011, s. 12.]
Prescribed purposes for expenditure of tax
4 The Sun Peaks Mountain Resort Association may spend the amount paid to it out of the revenue collected from the tax for
(a) tourism marketing, programs and projects, and
(b) funding for the capital cost of constructing a public road from the Resort Area to Highway 1 (Trans-Canada).
[am. B.C. Reg. 116/2011, s. 12.]
Repeal
5 This regulation is repealed effective July 1, 2017.
[am. B.C. Regs. 274/2005, s. (b); 267/2009; 116/2011, s. 13; 170/2012.]
| *. | 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
Sun Peaks Mountain Resort Area
Section 2 marginal note BEFORE amended by BC Reg 116/2011, effective June 20, 2011.
Applicability of additional tax
Section 4 BEFORE amended by BC Reg 116/2011, effective June 20, 2011.
Prescribed purposes for expenditure of additional tax
4 The Sun Peaks Mountain Resort Association may spend the amount paid to it out of the revenue collected from the additional tax for
(a) tourism marketing, programs and projects, and
(b) funding for the capital cost of constructing a public road from the Resort Area to Highway 1 (Trans-Canada).
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