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"Point in Time" Regulation Content

Hotel Room Tax Act

Additional Tax Regulation for the Regional District of Alberni-Clayoquot

B.C. Reg. 322/2006

 Regulation BEFORE repealed by section 5, effective February 1, 2012.

B.C. Reg. 322/2006
O.C. 875/2006
Deposited December 4, 2006

Hotel Room Tax Act

Additional Tax Regulation for the Regional District of Alberni-Clayoquot

 Definition

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

 Applicability of additional tax

2  January 31, 2007 is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the City of Port Alberni and the Alberni-Clayoquot Regional District Electoral Areas B, D, E and F.

 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 City of Port Alberni and the Alberni-Clayoquot Regional District Electoral Areas B, D, E and F.

 Prescribed purpose for expenditure of additional tax

4  The Alberni-Clayoquot 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5  This regulation is repealed effective February 1, 2012.

[Provisions of the Hotel Room Tax Act, R.S.B.C. 1996, c. 207, relevant to the enactment of this regulation: sections 3 and 43 (2) (e) and (f)]