Regulation BEFORE repealed by BC Reg 215/2013, effective December 1, 2013.
| B.C. Reg. 404/90 O.C. 1601/90 [as reaffirmed by B.C. Reg. 269/91, o.c. 1209/91, deposited September 6, 1991] | Deposited October 19, 1990 effective November 1, 1990 |
Hotel Room Tax Act; Provincial Sales Tax Act
Additional Tax Regulation (Town of Smithers)
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 Town of Smithers.
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 tourism promotion, projects and programs.
[en. B.C. Reg. 169/93.]
Repealed. [B.C. Reg. 169/93, s. 2.]
| *. | 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)]