Regulation BEFORE repealed by BC Reg 211/2009, effective October 1, 2009.
| B.C. Reg. 432/2004 O.C. 939/2004 | Deposited October 1, 2004 effective October 1, 2004 |
Hotel Room Tax Act
Additional Tax Regulation (City of Richmond)
Applicability
1 Section 3 (1) of the Hotel Room Tax Act applies in respect of accommodation purchased within the City of Richmond on or before October 1, 2009.
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
(a) trade and exhibition centre construction and operation,
(b) tourism marketing, programs and projects, and
(c) sport hosting marketing, programs and projects.
[en. B.C. Reg. 75/2009.]
Note: this regulation replaces B.C. Reg. 228/99.
[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)]