Bill 1662 — An Act To Amend the City of St. John's Act and the City of St. John's Municipal Taxation Act (48th General Assembly, 1st Session)
Bill 1662
Newfoundland and Labrador — Bills
First Session, 48th
General Assembly
65 Elizabeth II,
BILL 62
AN ACT TO AMEND THE CITY OF ST.
JOHN'S ACT AND THE CITY OF ST. JOHN'S MUNICIPAL TAXATION ACT
Received
and Read the First Time ................................................................
Second
Reading ............................................................................................
Committee .....................................................................................................
Third
Reading ...............................................................................................
Royal
Assent .................................................................................................
HONOURABLE EDDIE
JOYCE
Minister of
Municipal Affairs
Ordered to be printed by
the Honourable House of Assembly
EXPLANATORY NOTES
This Bill would amend the City of St. John's Act to provide that a
business improvement area levy may be imposed by the council in accordance with
the City of St. John's Municipal Taxation
Act .
This Bill would amend the City of St. John's Municipal Taxation Act
to provide that
"taxes", unless
otherwise stated, include levies;
business improvement area
levies may be imposed on persons carrying on a business within a business improvement
area or on owners of real property on which a business is being carried on,
where that real property is within a business improvement area;
a business improvement area
levy charged or collected by the city during the period from January 1, 2013 to
the day the proposed subsection comes into force shall be considered to have been
validly charged or collected where that levy was charged to or collected from a
person who carried on a business within a business improvement area or from an owner
of real property on which a business was carried on, where that real property
was within a business improvement area;
a business improvement area
levy shall be fixed annually by resolution of the council and may be fixed in
accordance with certain listed methods;
the council shall determine the
manner and time that a business improvement area levy is to be paid;
the council may establish
different levies for different business improvement areas by resolution; and
leases, licences or permits for
commercial property in effect on January 1, 2013 are considered to include a
clause to require an annual deposit in relation to a business improvement area
levy where that lease, licence or permit does not include such a clause.
A BILL
AN ACT TO AMEND THE CITY OF ST. JOHN'S ACT
AND THE CITY OF ST. JOHN'S MUNICIPAL TAXATION ACT
Analysis
CITY
OF ST. JOHN 'S
ACT
S.99 Amdt.
Business improvement areas
CITY
OF ST. JOHN 'S
MUNICIPAL TAXATION ACT
S.2 Amdt.
Interpretation
3. Ss.4.1 & 4.2 Added
4.1 Business improvement
area levy
4.2 Business improvement
area levy rate
S.14 Amdt.
Rent increase where tax increase
Be it enacted by the Lieutenant-Governor and
House of Assembly in Legislative Session convened, as follows:
CITY OF ST.
JOHN 'S ACT
RSNL1990 cC-17
as amended
1. (1) Paragraph 99(9)(
a) of the City of St.
John's Act is repealed and the following substituted:
(
a) in order to provide revenue to a board for
annual operating and other expenses, impose a business improvement area levy in
accordance with sections 4.1 and 4.2 of the City
of St. John's Municipal Taxation Act ;
(2) Paragraph 99(9)(
b) of the Act is repealed.
CITY OF ST.
JOHN 'S MUNICIPAL
TAXATION ACT
SNL2006 cC-17.1
as amended
2. (1) Subsection 2(1) of the City of St. John's Municipal Taxation Act
is amended by adding immediately after paragraph (
b) the following:
(b.1) "business improvement area" means a
commercial area of the city which has been declared and designated a business
improvement area under subsection 99(2) of the City of St. John's Act ;
(b.2) "business improvement area board"
means a board appointed under subsection 99(5) of the City of St. John's Act ;
(2) Paragraph 2(1)(
l) of the Act is repealed and
the following substituted:
(l) "taxes", unless otherwise stated,
include taxes, rates, licence fees, assessments, levies or other indebtedness
to the council.
3. The Act is amended by adding immediately after
section 4 the following:
Business improvement
area levy
4.1
(1) The
council may, in order to provide revenue to a business improvement area board
for annual operating and other expenses, impose an annual levy on
(
a) persons carrying on a business within a
business improvement area; or
(
b) owners of real property on which a business is
being carried on, where that real property is within a business improvement
area.
(2) A business improvement area levy charged or
collected by the city during the period from January 1, 2013 to the day this
subsection came into force shall be considered to have been validly charged or collected
where that levy was charged to or collected from
(
a) a person who carried on a business within a
business improvement area; or
(
b) an owner of real property on which a business
was carried on, where that real property was within a business improvement
area.
Business improvement
area levy rate
4.2
(1) A
business improvement area levy shall be fixed annually by resolution of the
council and may be fixed in accordance with one of the following methods:
(
a) a percentage of the value of the real property
occupied by the business;
(
b) a set fee; or
(
c) by reference to a scale specifying separate
classifications or categories of businesses and assigning to each classification
or category a specific fee.
(2) A business improvement area levy shall be payable
in a manner and at a time that the council shall determine.
(3) The council may establish different levies for
different business improvement areas by resolution.
4. Subsection 14(1) of the Act is repealed and the
following substituted:
Rent increase
where tax increase
(1) Notwithstanding
a provision in a lease, licence or permit for commercial property that is in effect
on January 1, 2013, where that lease, licence or permit does not include a
provision enabling the owner of the commercial property to increase the rent or
require an annual deposit in relation to an increase in property tax or a
business improvement area levy payable by the owner, that lease, licence or permit
is considered to include such a clause.
Queen's Printer