Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.
| B.C. Reg. 211/2009 O.C. 460/2009 | Deposited September 3, 2009 effective October 1, 2009 |
Hotel Room Tax Act; Provincial Sales Tax Act
Hotel Room Tax Regulation for the City of Richmond
Applicability of tax
2 September 30, 2009 is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the City of Richmond.
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 Richmond.
[am. B.C. Reg. 116/2011, s. 12.]
Prescribed purposes for expenditure of tax
4 The City of Richmond may spend the amount paid to it out of the revenue collected from the tax for
(a) tourism marketing, programs and projects,
(b) sport hosting marketing, programs and projects, and
(c) improvements to the Richmond Olympic Oval intended to enhance its attraction as a tourist destination.
[am. B.C. Regs. 116/2011, s. 12; 167/2012, s. (a).]
Repeal
5 This regulation is repealed July 1, 2017.
[am. B.C. Regs. 267/2009; 116/2011, s. 13; 167/2012, s. (b).]
Note: this regulation replaces B.C. Reg. 432/2004.
| *. | 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 Richmond
Section 2 marginal note BEFORE amended by BC Reg 116/2011, effective June 20, 2011.