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"Point in Time" Regulation Content

Hotel Room Tax Act

Hotel Room Tax Regulation for the District of Saanich

B.C. Reg. 351/90

NOTE: Links below go to regulation content as it was prior to the changes made on the effective date. (PIT covers changes made from September 19, 2009 to "current to" date of the regulation.)
SECTIONEFFECTIVE DATE
Regulation December 1, 2013
Title June 20, 2011
Section 2 June 20, 2011
Section 3 June 20, 2011

 Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.

B.C. Reg. 351/90
O.C. 1423/90
Deposited September 17, 1990
effective October 1, 1990

Hotel Room Tax Act

Hotel Room Tax Regulation for the District of Saanich

 Applicability

1  Section 3 (1) of the Hotel Room Tax Act, R.S.B.C. 1996, c. 207, applies in respect of accommodation purchased within the District of Saanich.

 Tax payable

2  The tax payable under section 3 (1) of the Hotel Room Tax Act is 2% of the purchase price of the accommodation.

[am. B.C. Reg. 116/2011, s. 6.]

 Purpose for tax expenditure

3  The purpose, for which the amount paid to the municipality out of the revenue collected from the tax may be expended, is destination marketing and tourism promotion, under the auspices of the Sales and Marketing Commission administered by Tourism Victoria.

[am. B.C. Reg. 116/2011, s. 7.]

*.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, section 43 (2) (e) and (f)]

 Title BEFORE amended by BC Reg 116/2011, effective June 20, 2011.

Additional Tax Regulation
(District of Saanich)

 Section 2 BEFORE amended by BC Reg 116/2011, effective June 20, 2011.

 Additional tax payable

2  The additional tax payable under that section is 2% of the purchase price of the accommodation.

 Section 3 BEFORE amended by BC Reg 116/2011, effective June 20, 2011.

 Purpose for tax expenditure

3  The purpose, for which the amount paid to the municipality out of the revenue collected from the tax may be expended, is destination marketing and tourism promotion, under the auspices of the Destination Marketing Commission administered by Tourism Victoria.