Note: This regulation has been placed in the Regulations Point in Time collection. This regulation is not repealed.
| B.C. Reg. 527/2004 O.C. 1170/2004 | Deposited December 3, 2004 effective February 1, 2005 |
Hotel Room Tax Act
Hotel Room Tax Regulation for the City of Merritt
Applicability
1 Section 3 (1) of the Hotel Room Tax Act applies in respect of accommodation purchased within the City of Merritt on or before June 30, 2012.
[am. B.C. Regs. 267/2009; 116/2011, s. 13.]
Tax payable
2 The tax payable under section 3 (1) of the Hotel Room Tax Act is 2% of the purchase price of the accommodation.
[am. B.C. Reg. 116/2011, s. 4.]
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 promotion, programs and projects.
[Provisions relevant to the enactment of this regulation: Hotel Room Tax Act, R.S.B.C. 1996, c. 207, section 43 (2) (e) and (f)]
Title BEFORE amended by BC Reg 116/2011, effective June 20, 2011.
Additional Tax Regulation
(City of Merritt)