Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.
| B.C. Reg. 306/2007 O.C. 656/2007 | Deposited October 5, 2007 |
Hotel Room Tax Act; Provincial Sales Tax Act
Hotel Room Tax Regulation for the Town of Osoyoos
Applicability of tax
2 November 30, 2007 is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the Town of Osoyoos.
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 Town of Osoyoos.
[am. B.C. Reg. 320/2012, s. 2.]
Prescribed purpose for expenditure of tax
4 The Town of Osoyoos 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. 320/2012, s. 2.]
| *. | 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, sections 3 and 43 (2) (e) and (f)]
Title BEFORE amended by BC Reg 320/2012, effective November 9, 2012.
Additional Tax Regulation for the
Town of Osoyoos