Note: This regulation has been placed in the Regulations Point in Time collection. This regulation is not repealed.
| B.C. Reg. 378/2003 O.C. 981/2003 | Deposited October 24, 2003 effective January 1, 2004 |
Hotel Room Tax Act
Additional Tax Regulation (City of Kelowna)
Applicability
1 Section 3 (1) of the Hotel Room Tax Act applies in respect of accommodation purchased within the City of Kelowna before January 1, 2009.
[am. B.C. Reg. 320/2008, s. (a).]
Additional tax payable
2 The additional tax payable under that section is 2% of the purchase price of the accommodation.
Purposes for tax expenditure
3 The purposes for which the amount paid to the municipality out of the revenue collected from the tax may be expended are tourism marketing, programs and projects.
[Provisions of the Hotel Room Tax Act, R.S.B.C. 1996, c. 207, relevant to the enactment of this regulation: section 43 (2) (e) and (f)]