Regulation BEFORE repealed by s. 5, effective May 1, 2013.
| B.C. Reg. 33/2008 O.C. 100/2008 | Deposited February 19, 2008 |
Hotel Room Tax Act; Provincial Sales Tax Act
Additional Tax Regulation for the City of Revelstoke
| Contents | ||
|---|---|---|
| 1 | Definition | |
| 2 | Applicability of additional tax | |
| 3 | Prescribed rate of additional tax payable | |
| 4 | Prescribed purpose for expenditure of additional tax | |
| 5 | Repeal | |
Applicability of additional tax
2 April 30, 2008, is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the City of Revelstoke.
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 Revelstoke.
Prescribed purpose for expenditure of additional tax
4 The City of Revelstoke may spend the amount paid to it out of the revenue collected from the additional tax for tourism marketing, programs and projects.
| *. | 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: sections 3 and 43 (2) (e) and (f)]