Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.
| B.C. Reg. 325/2006 O.C. 878/2006 | Deposited December 4, 2006 effective January 1, 2007 |
Hotel Room Tax Act; Provincial Sales Tax Act
Hotel Room Tax Regulation for the Tourism Rossland Society
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 City of Rossland.
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 Rossland.
[am. B.C. Reg. 209/2011, Sch. 2, s. 2.]
Prescribed purpose for expenditure of tax
4 The Tourism Rossland 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. 209/2011, Sch. 2, ss. 2 and 3.]
Repeal
5 This regulation is repealed effective January 1, 2017.
[am. B.C. Reg. 209/2011, Sch. 1, s. 1.]
Note: this regulation repeals B.C. Reg. 257/2001.
| *. | 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 209/2011, effective January 1, 2012.
Additional Tax Regulation
for the City of Rossland