Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.
| B.C. Reg. 212/2009 O.C. 461/2009 | Deposited September 3, 2009 |
Hotel Room Tax Act; Provincial Sales Tax Act
Hotel Room Tax Regulation for the District of Squamish
| Contents | ||
|---|---|---|
| 1 | Definition | |
| 2 | Applicability of tax | |
| 3 | Prescribed rate of tax payable | |
| 4 | Prescribed purpose for expenditure of tax | |
| 5 | Repeal | |
Applicability of tax
2 October 31, 2009, is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the District of Squamish.
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 District of Squamish.
[am. B.C. Reg. 116/2011, s. 12.]
Prescribed purpose for expenditure of tax
4 The District of Squamish 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. 116/2011, s. 12.]
Repeal
5 This regulation is repealed effective November 1, 2014.
[am. B.C. Regs. 267/2009; 116/2011, s. 13; 196/2011.]
| *. | 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 District of Squamish
Section 2 marginal note BEFORE amended by BC Reg 116/2011, effective June 20, 2011.