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Vancouver Charter

[SBC 1953] CHAPTER 55

Part VII — Business Tax

Government activities

279AA.  For the purposes of this Part and section 272, "business, trade, profession or other occupation" does not include an activity carried on by the government, its agencies or government owned corporations.

1979-22-50.

By-laws to be made

280.  The Council may make by-laws

Business tax

(a) for providing for an annual tax on every person occupying or using any real property for the purpose of carrying on within the city any business, trade, profession, or other occupation. The tax shall be based on the annual rental value of the real property occupied or used for the purpose of such business, and be known as the "business tax";

Rates

(b) for fixing a rate applicable to all businesses, trades, professions, and other occupations taxable under this Part;

Regulations

(c) for making such regulations pertaining to the assessment of rental value, the collection of the business tax, and all other matters as may be necessary for the proper administration of the business tax;

Times and penalties

(d) for fixing times for payment and imposing penalties, not exceeding ten per centum of the amount of the business tax remaining unpaid after the time fixed for payment;

Exemptions

(e) for exempting from the business tax such persons as may be deemed proper;

Complaints against assessments

(f) for providing for the establishment of a tribunal to hear and determine complaints against the business-tax assessment roll and determining the procedure in respect thereto, including provision for an appeal therefrom to a Judge;

Changes to tenancy to be notified

(g) for requiring every tenant, and every owner or agent renting premises to any person, to notify the business tax supervisor appointed by the Council within seven days of the commencement of any tenancy or change in tenancy.

1953-55-280; 1969-45-17; 1974-114-17.

Access and information to be given

281.  The Council may make by-laws for compelling owners and occupiers of real property

(a) to permit persons designated in the by-law for the purpose to enter upon and examine such real property at any reasonable time for the purpose of ascertaining whether the owners or occupiers are liable to pay the business tax in respect thereof and of ascertaining the rental value thereof;

(b) to furnish to such persons any information reasonably required for such purpose.

1953-55-281.

Interest on unpaid taxes

282.  (1) Any business tax, together with penalties imposed pursuant to paragraph (d) of section 280, which remains unpaid on December 31 in the year in which it becomes due shall thereafter bear interest at a rate prescribed by a by-law enacted pursuant to subsection (2).

(2) Council may from time to time by a by-law passed not later than September 30 in any year impose the interest referred to in subsection (1) which shall take effect in the year following its enactment. Such interest rate shall not be greater than 4 percentage points above the prime interest rate prevailing on July 31 of the year of its enactment, as determined from the City's principal bankers.

1978-41-20.

Status of owner-occupier

283.  An occupier of real property shall not be freed from liability for business tax by reason only of the fact that he is the owner of such real property.

1953-55-283.

Tax a debt

284.  The business tax imposed under the provisions of this Part shall be a debt recoverable in any Court of competent jurisdiction, but the same shall not constitute a charge upon the real property occupied or used.

1953-55-284.

Services included

285.  Annual rental value shall be deemed to include the cost of providing heat and other services necessary for comfortable use or occupancy, whether the same be provided by the occupant or owner.

1953-55-285.

Basis of assessment

286.  In assessing annual rental value, all factors shall be taken into account so that as far as possible premises similar in size, suitability, advantage of location, and the like shall be equally assessed. The intent and purpose of this section is that all persons subject to business tax shall be assessed at a fair rental value of the premises occupied or used, based in general upon rents being actually paid for similar premises.

1953-55-286.

Certain companies liable for tax

287.  Notwithstanding anything to the contrary contained in any other Act, a trust company or insurance company shall be liable to the business tax.

1953-55-287; 1989-47-412.

Contents  |  Preamble  |  I  |  II  |  III  |  IV  |  V  |  VI  |  VII  |  VIII  |  IX  |  X  |  XI  |  XII  |  XIII  |  XIV  |  XV  |  XVI  |  XVII  |  XVIII  |  XIX  |  XX  |  XXI  |  XXII  |  XXIII  |  XXIV  |  XXV  |  XXVI  |  XXVII  |  XXVIII  |  XXIX