Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.
| B.C. Reg. 243/2009 O.C. 543/2009 | Deposited October 22, 2009 |
Hotel Room Tax Act; Provincial Sales Tax Act
Hotel Room Tax Regulation for the Regional District of Mount Waddington,
Town of Port McNeill and Village of Alert Bay
Applicability of tax
2 December 31, 2009, is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the Village of Port Alice and the Regional District of Mount Waddington Electoral Areas A, B, C and D or the Town of Port McNeill or the Village of Alert Bay.
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 Village of Port Alice and the Regional District of Mount Waddington Electoral Areas A, B, C and D or the Town of Port McNeill or the Village of Alert Bay.
[am. B.C. Reg. 116/2011, s. 12.]
Prescribed purpose for expenditure of tax
4 The Regional District of Mount Waddington or the Town of Port McNeill or the Village of Alert Bay 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.]
| *. | 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 Regional District of Mount Waddington, Town of Port McNeill and Village of Alert Bay
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 Village of Port Alice and the Regional District of Mount Waddington Electoral Areas A, B, C and D or the Town of Port McNeill or the Village of Alert Bay.