Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.
| B.C. Reg. 215/89 O.C. 1089/89 | Deposited July 28, 1989 |
Hotel Room Tax Act; Provincial Sales Tax Act
Additional Tax Regulation (District of Oak Bay)
Applicability
1 Section 3 (1) of the Hotel Room Tax Act, R.S.B.C. 1996, c. 207, applies in respect of accommodation purchased within the District of Oak Bay.
Additional tax payable
2 The additional tax payable under that section is 2% of the purchase price of the accommodation.
Purposes for tax expenditure
3 The amount paid to the municipality out of the revenue collected from the tax may be expended for the purposes of tourism marketing, programs and projects.
[en. B.C. Reg. 233/2000.]
Repealed. [B.C. Reg. 233/2000.]
| *. | 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)]