Additional Tax Regulation for the Regional District of East Kootenay

B.C. Reg. 324/2006

O.C. 877/2006

Deposited December 4, 2006

Hotel Room Tax Act

Additional Tax Regulation

for the Regional District of East Kootenay

Contents
	1	Definition
	2	Applicability of additional tax
	3	Prescribed rate of additional tax payable
	4	Prescribed purpose for expenditure of additional tax
	5	Repeal

Definition

1 In this regulation, Act means the Hotel Room Tax Act.

Applicability of additional tax

2 January 31, 2007 is the prescribed date after which section 3 of the Act applies in respect of accommodation purchased in the City of Fernie and in the portion of the East Kootenay Regional District Electoral Area A outlined in Schedule A attached to the Regional District of East Kootenay – Additional Hotel Room Tax Bylaw No. 1909, 2006.

Prescribed rate of additional tax payable

3 The additional tax payable under section 3 (1) of the Act is 2% of the purchase price of accommodation purchased in the City of Fernie and in the portion of the East Kootenay Regional District Electoral Area A outlined in Schedule A attached to the Regional District of East Kootenay – Additional Hotel Room Tax Bylaw No. 1909, 2006.

Prescribed purpose for expenditure of additional tax

4 The East Kootenay Regional District may spend the amount paid to it out of the revenue collected from the additional tax for tourism marketing, programs and projects.

Repeal

5 This regulation is repealed effective February 1, 2012.

[Provisions of the Hotel Room Tax Act, R.S.B.C. 1996, c. 207, relevant to the enactment of this regulation: sections 3 and 43 (2) (e) and (f)]