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"Point in Time" Regulation Content

Hotel Room Tax Act

Additional Tax Regulation for the Regional District of Nanaimo

B.C. Reg. 293/2005

 Regulation BEFORE repealed by BC Reg 72/2009, effective May 1, 2009.

B.C. Reg. 293/2005
O.C. 705/2005
Deposited September 22, 2005

Hotel Room Tax Act

Additional Tax Regulation for the Regional District of Nanaimo

 Definition

1  In this regulation, "Act" means the Hotel Room Tax Act.

 Applicability of additional tax

2  October 31, 2005 is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the Nanaimo Regional District electoral areas E, F, G and H.

 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 Nanaimo Regional District electoral areas E, F, G and H.

 Prescribed purpose for expenditure of additional tax

4  The Nanaimo regional district may spend the amount paid to it out of the revenue collected from the additional tax for tourism marketing, programs and projects.

 Repeal

5  This regulation is repealed effective November 1, 2010.

[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)]