Point in Time - Hotel Room Tax Regulation for the Tourism Rossland Society - 325/2006

"Point in Time" Regulation Content

Hotel Room Tax Act; Provincial Sales Tax Act

Hotel Room Tax Regulation for the Tourism Rossland Society

B.C. Reg. 325/2006

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)
SECTIONEFFECTIVE DATE
Regulation December 1, 2013
Title January 1, 2012
Section 3 January 1, 2012
Section 4 January 1, 2012
Section 5 December 2, 2011

 Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.

B.C. Reg. 325/2006
O.C. 878/2006
Deposited December 4, 2006
effective January 1, 2007

Hotel Room Tax Act; Provincial Sales Tax Act

Hotel Room Tax Regulation for the Tourism Rossland Society

 Definition

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

 Applicability of tax

2  December 31, 2006 is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the City of Rossland.

 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 Rossland.

[am. B.C. Reg. 209/2011, Sch. 2, s. 2.]

 Prescribed purpose for expenditure of tax

4  The Tourism Rossland Society 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. 209/2011, Sch. 2, ss. 2 and 3.]

 Repeal

5  This regulation is repealed effective January 1, 2017.

[am. B.C. Reg. 209/2011, Sch. 1, s. 1.]

Note: this regulation repeals B.C. Reg. 257/2001.

*.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 209/2011, effective January 1, 2012.

Additional Tax Regulation
for the City of Rossland

 Section 3 BEFORE re-enacted by BC Reg 209/2011, effective January 1, 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 Rossland.

 Section 4 BEFORE re-enacted by BC Reg 209/2011, effective January 1, 2012.

 Prescribed purpose for expenditure of additional tax

4  The City of Rossland 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 209/2011, effective December 2, 2011.

 Repeal

5  This regulation is repealed effective January 1, 2012.