"Point in Time" Regulation Content
Hotel Room Tax Act; Provincial Sales Tax Act
Hotel Room Tax Regulation for Tourism Golden
B.C. Reg. 184/2006
| 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 | June 20, 2011 |
| July 1, 2012 | |
| Section 2 | June 20, 2011 |
| October 1, 2012 | |
| Section 3 | June 20, 2011 |
| October 1, 2012 | |
| Section 4 | June 20, 2011 |
| July 1, 2012 | |
| Section 5 | June 20, 2011 |
| July 1, 2012 | |
Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.
| B.C. Reg. 184/2006 O.C. 443/2006 | Deposited June 23, 2006 |
Hotel Room Tax Act; Provincial Sales Tax Act
Hotel Room Tax Regulation for Tourism Golden
Applicability of tax
2 August 31, 2006 is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the Town of Golden and the Columbia Shuswap Regional District electoral area "A" not including Yoho National Park.
[am. B.C. Reg. 162/2012, s. (b).]
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 Town of Golden and the Columbia Shuswap Regional District electoral area "A" not including Yoho National Park.
[am. B.C. Regs. 116/2011, s. 12; 162/2012, s. (b).]
Prescribed purpose for expenditure of tax
4 Tourism Golden may spend the amount paid to it out of the revenue collected from the tax for tourism marketing, programs and projects.
[am. B.C. Regs. 116/2011, s. 12; 168/2012, s. 2 (b).]
Repeal
5 This regulation is repealed effective July 1, 2017.
[am. B.C. Regs. 116/2011, s. 13; 168/2012, s. 1.]
| *. | 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 Columbia Shuswap Regional District
Title BEFORE amended by BC Reg 168/2012, effective July 1, 2012.
Hotel Room Tax Regulation for the Columbia Shuswap Regional District
Section 2 marginal note BEFORE amended by BC Reg 116/2011, effective June 20, 2011.
Applicability of additional tax
Section 3 BEFORE amended by BC Reg 116/2011, effective June 20, 2011.
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 Town of Golden and the Columbia Shuswap Regional District electoral area "A" not including Kicking Horse Mountain Resort Area and Yoho National Park.
Section 3 BEFORE amended by BC Reg 162/2012, effective October 1, 2012.
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 Town of Golden and the Columbia Shuswap Regional District electoral area "A" not including Kicking Horse Mountain Resort Area and Yoho National Park.
[am. B.C. Reg. 116/2011, s. 12.]
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