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| B.C. Reg. 404/90 O.C. 1601/90 |
Deposited October 19, 1990 effective November 1, 1990 |
| [as reaffirmed by B.C. Reg. 269/91, o.c. 1209/91, deposited September 6, 1991] | |
| This archived regulation consolidation is current to December 3, 2004 and includes changes enacted and in force by that date. For the most current information, click here. |
Hotel Room Tax Act
[includes amendments up to B.C. Reg. 169/93]
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.
2 The additional tax payable under that section is 2% of the purchase price of the accommodation.
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.]
Schedule
Repealed. [B.C. Reg. 169/93, s. 2.]
[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)]
Copyright (c) 2004: Queen's Printer, Victoria, British Columbia, Canada