Point in Time - Hotel Room Tax Act; Provincial Sales Tax Act

"Point in Time" Regulation Content

SECTION	EFFECTIVE DATE
NOTE: Links below go to regulation content as it was prior to the changes made on the effective date. (PIT covers changes made from September 19, 2009 to "current to" date of the regulation.)
Regulation	December 1, 2013
Title	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Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.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. 141/2005
O.C. 247/2005

Deposited March 18, 2005

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

2 June 30, 2005 is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the City of Kamloops.

3 The tax payable under section 3 (1) of the Act is 2% of the purchase price of accommodation purchased in the City of Kamloops.

[am. B.C. Reg. 116/2011, s. 12.]

4 The City of Kamloops may spend the amount paid to it out of the revenue collected from the tax for tourism marketing.

[am. B.C. Reg. 116/2011, s. 12.]

5 This regulation is repealed effective July 1, 2017.

[am. B.C. Regs. 267/2009; 116/2011, s. 13; 164/2012.]

*.	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
City of Kamloops

Section 2 marginal note BEFORE amended by BC Reg 116/2011, effective June 20, 2011.

Section 3 BEFORE amended by BC Reg 116/2011, effective June 20, 2011.

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 Kamloops.

Section 4 BEFORE amended by BC Reg 116/2011, effective June 20, 2011.

4 The City of Kamloops may spend the amount paid to it out of the revenue collected from the additional tax for tourism marketing.

Section 5 BEFORE amended by BC Reg 267/2009, effective November 5, 2009.

5 This regulation is repealed effective July 1, 2010.

Section 5 BEFORE amended by BC Reg 116/2011, effective June 20, 2011.

5 This regulation is repealed effective July 1, 2011.

[am. B.C. Reg. 267/2009.]

Section 5 BEFORE amended by BC Reg 164/2012, effective June 25, 2012.

5 This regulation is repealed effective July 1, 2012.

[am. B.C. Reg. 267/2009; 116/2011, s. 13.]