Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.
| B.C. Reg. 292/2006 O.C. 769/2006 | Deposited November 3, 2006 |
Hotel Room Tax Act; Provincial Sales Tax Act
Hotel Room Tax Regulation for the Village of Harrison Hot Springs
Applicability of tax
2 December 31, 2006 is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the Village of Harrison Hot Springs.
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 Harrison Hot Springs.
[am. B.C. Reg 212/2011, s. 2.]
Prescribed purpose for expenditure of tax
4 The Village of Harrison Hot Springs 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 212/2011, s. 2.]
| *. | See section 45 of the Provincial Sales Tax Transitional Provisions and Amendments Act, 2013, S.B.C. 2013, c. 1 |
[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)]
Title BEFORE amended by 212/2011, effective December 2, 2011.
Additional Tax Regulation
for the Village of Harrison Hot Springs