Regulation BEFORE repealed by BC Reg 91/2013, effective April 1, 2013.
| B.C. Reg. 89/2007 O.C. 191/2007 | Deposited March 30, 2007 effective July 1, 2006 |
Hotel Room Tax Act
Resort Area Tax Regulation
Matters prescribed in Schedule
1 For the purposes of the Hotel Room Tax Act,
(a) resort areas are prescribed in Column 1 of the Schedule,
(b) the rate of tax prescribed on the purchase price of accommodation in a resort area is set out in Column 2 of the Schedule opposite the resort area set out in Column 1, and
(c) the resort body prescribed for a resort area is set out in Column 3 of the Schedule opposite the resort area set out in Column 1.
[am. B.C. Regs. 89/2007, Schs. 2 and 3; 258/2007; 375/2007; 40/2008;134/2008; 2/2009; 71/2009.]
| Item | Column 1 Prescribed Resort Area | Column 2 Prescribed Rate of Tax | Column 3 Prescribed Resort Body |
| 1 | Resort Municipality of Whistler | 4% | Resort Municipality of Whistler |
| 2 | Town of Golden and the Columbia Shuswap Regional District electoral area "A", not including Kicking Horse Mountain Resort Area and Yoho National Park | 4% | Town of Golden |
| 3 | City of Rossland | 1% | City of Rossland |
| 4 | Village of Harrison Hot Springs | 2% | Village of Harrison Hot Springs |
| 5 | Village of Valemount | 1% | Village of Valemount |
| 6 | Village of Radium Hot Springs and the portion of the East Kootenay Regional District Electoral Area G shown in Schedules A and B attached to the Regional District of East Kootenay – Additional Hotel Room Tax Bylaw No. 1973, 2007 (Radium Area). | 2% | Village of Radium Hot Springs |
| 7 | City of Kimberley | 2% | City of Kimberley |
| 8 | District of Tofino | 2% | District of Tofino |
| 9 | Town of Osoyoos | 2% | Town of Osoyoos |
| 10 | City of Revelstoke | 3% | City of Revelstoke |
| 11 | District of Uclulet | 2% | District of Uclulet |
| 12 | District of Invermere and the 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). | 3% | District of Invermere |
| 13 | City of Fernie and the portion of the Regional District of East Kootenay electoral area "A" shown in Schedule A attached to the Regional District of East Kootenay – Additional Hotel Room Tax Bylaw No. 1909, 2006 | 3% | City of Fernie |
[Provisions relevant to the enactment of this regulation: Hotel Room Tax Act, R.S.B.C. 1996, c. 207, section 43 (2) and Community Services Statutes Amendment Act, 2007, S.B.C. 2007, c. 6, section 48]