Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.
| B.C. Reg. 27/2010 O.C. 54/2010 | Deposited January 21, 2010 |
Hotel Room Tax Act; Provincial Sales Tax Act
Hotel Room Tax Regulation for the Nelson Kootenay Lake Tourism Society
Applicability of tax
2 February 28, 2010 is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the City of Nelson, Village of Kaslo and the Regional District of Central Kootenay Electoral Areas D, E and F.
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 Nelson, Village of Kaslo and the Regional District of Central Kootenay Electoral Areas D, E and F.
[am. B.C. Reg. 116/2011, s. 12.]
Prescribed purpose for expenditure of tax
4 The Nelson Kootenay Lake Tourism Society 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 Nelson Kootenay Lake Tourism Society
Section 2 marginal note BEFORE amended by BC Reg 116/2011, effective June 20, 2011.