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"Point in Time" Regulation Content

Hotel Room Tax Act

Additional Tax Regulation (City of Vancouver)

B.C. Reg. 399/88

 Regulation BEFORE repealed by BC Reg 74/2004, effective March 1, 2004.

B.C. Reg. 399/88
O.C. 1775/88
Deposited September 30, 1988

Hotel Room Tax Act

Additional Tax Regulation (City of Vancouver)

 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 City of Vancouver.

 Additional tax payable

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

 Purpose 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 convention centre marketing and tourism promotion, projects and programs.

[Provisions of the Hotel Room Tax Act, R.S.B.C. 1996, c. 207, relevant to the enactment of this regulation: sections 43 (2) (e)]