Regulation BEFORE repealed by BC Reg 325/2006, effective January 1, 2007.
| B.C. Reg. 257/2001 O.C. 956/2001 | Deposited November 1, 2001 effective January 1, 2002 |
Hotel Room Tax Act
Additional Tax Regulation (City of Rossland)
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 City of Rossland on or before January 1, 2007.
Additional tax payable
2 The additional tax payable under that section is 1% of the purchase price of the accommodation.
Purposes for tax expenditure
3 The purposes for which the amount paid to the municipality out of the revenue collected from the tax may be expended are tourism marketing, programs and projects.
[Provisions of the Hotel Room Tax Act, R.S.B.C. 1996, c. 207, relevant to the enactment of this regulation: section 43 (2) (e) and (f)]