Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.
| B.C. Reg. 398/2008 O.C. 913/2008 | Deposited December 9, 2008 |
Hotel Room Tax Act; Provincial Sales Tax Act
Additional Tax Regulation for the Regional District of East Kootenay (Invermere Area)
Applicability of additional tax
2 January 31, 2009, is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the District of Invermere and in a portion of the Regional District of East Kootenay Electoral Area F, shown in Schedule A attached to the Regional District of East Kootenay — Additional Hotel Room Tax Bylaw No. 2111, 2008 (Invermere Area).
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 District of Invermere and in a portion of the Regional District of East Kootenay Electoral Area F, shown in Schedule A attached to the Regional District of East Kootenay — Additional Hotel Room Tax Bylaw No. 2111, 2008 (Invermere Area).
Prescribed purpose for expenditure of additional tax
4 The Regional District of East Kootenay 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: section 43 (2) (e) and (f)]