Point in Time - Hotel Room Tax Regulation for the Township of Langley - 205/2007

"Point in Time" Regulation Content

Hotel Room Tax Act; Provincial Sales Tax Act

Hotel Room Tax Regulation for the Township of Langley

B.C. Reg. 205/2007

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)
SECTIONEFFECTIVE DATE
Regulation December 1, 2013
Title June 25, 2012
Section 3 June 25, 2012
Section 4 June 25, 2012
Section 5 June 25, 2012

 Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.

B.C. Reg. 205/2007
O.C. 461/2007
Deposited June 21, 2007

Hotel Room Tax Act; Provincial Sales Tax Act

Hotel Room Tax Regulation for the Township of Langley

 Definition

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

 Applicability of tax

2  July 31, 2007 is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the Township of Langley.

 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 Township of Langley.

[am. B.C. Reg. 159/2012, s. 2.]

 Prescribed purpose for expenditure of tax

4  The Township of Langley 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. 159/2012, s. 2.]

 Repeal

5  This regulation is repealed effective August 1, 2017.

[am. B.C. Reg. 159/2012, 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 159/2012, effective June 25, 2012.

Additional Tax Regulation for the Township of Langley

 Section 3 BEFORE amended by BC Reg 159/2012, effective June 25, 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 Township of Langley.

 Section 4 BEFORE amended by BC Reg 159/2012, effective June 25, 2012.

 Prescribed purpose for expenditure of additional tax

4  The Township of Langley 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 159/2012, effective June 25, 2012.

 Repeal

5  This regulation is repealed effective August 1, 2012.